Overview - Opera Square

Further to a Government decision of in December 2014, it was agreed in principle that the OPW enter into an agreement with Limerick City & County Council (LCCC) to relocate the Revenue Commissioners to a proposed new office building to be developed as part of the urban regeneration project at the Opera Site in Limerick City.

In 2022 a further memo for Government was submitted and a subsequent Government decision confirmed the continued support for the project.

A Preliminary Business Case (PBC) was completed and submitted to the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (DPER) In November 2024. This PBC was approved by DPER in March 2025.

This PBC highlighted that Parcel 5, the Opera Square, as being the preferred scenario to address a range of accommodation requirements in Limerick. Following this, OPW received overall sanction for the project from DPER in October 2025.

The OPW is working in partnership with the Opera Square project leads, Limerick Twenty Thirty (LTT) to develop these offices at the site. Limerick Twenty Thirty is a special purpose company owned by Limerick City and County Council that develops key strategic sites in Limerick to drive economic growth, create jobs, and revitalize the city.

In December 2025, OPW entered a Development Agreement with LTT to ensure the superstructure is delivered to an agreed specification, and in accordance with agreed parameters.

On completion of the superstructure, the OPW will then act as the Contracting Authority for the delivery of the Category A and Category B fit out of the Exchequer Funded Government Building.

Following the completion of the Category A and B fit out, OPW will move a number of Government Departments currently located in a range of owned and leased poor energy-rated buildings into this modern fit for purpose building. The flagship building is expected to be completed and ready for occupation in 2029.