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For Apartment Delivery

  • Measures to unlock apartment delivery including a VAT reduction to 9% from 13.5% on apartments, an enhanced corporation tax deduction, an exemption from corporation tax for cost rental homes, and new Planning Design Standards for Apartments - with a potential reduction of up to €160,000 in the delivery of an apartment.
  • New Rent Framework to boost investment in the supply of homes for rent and provide certainty to the wider residential market.
  • Existing Government schemes, including Croí Cónaithe Cities and STAR optimised to support apartment delivery.

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