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Restoration of Commercial Property (Closed Measure)

This scheme aims to promote the restoration, conservation and maintenance of Grade 1 and Grade 2 scheduled buildings and buildings within Urban Conservation Areas (UCAs) that are or shall be used as commercial premises.

Companies that commission such works shall qualify for a tax credit of up to:

  • €20,000 covering 20% of eligible costs for the restoration, conservation or maintenance of a building in a UCA; and
  • €30,000 covering 30% for the restoration, conservation or maintenance of a Grade 1or Grade 2 scheduled building.