365. Deputy Conor Sheehan asked the Minister for Finance if his Department has conducted an evaluation report or efficacy report of the living city initiative; and if he will make a statement on the matter. [63477/25]

I refer the Deputy to my reply to to question No. 437 of 4 November last, which sets out the reports on the Living City Initiative commissioned or conducted by my Department.

"In relation to evaluations of the Living City Initiative (LCI) by my Department, the following sets out the links to each published report:

An ex-ante evaluation of the LCI pilot was undertaken by independent consultants, Indecon, in 2013 before the LCI was officially implemented. This report may be found at:

Indecon 2013:• assets.gov.ie/static/documents/indecon-cba-of-the-living-city-initiative.pdf

A review undertaken by my Department in 2016 (in consultation with the relevant Local Authorities and the Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs):

Review 2016: report-on-tax-expenditures-department-of-finance-7bf73d79-2767-4955-9d08-b4ba69dd08f1.pdf

The LCI was also reviewed by my Department as part of the Tax Strategy Group (TSG) processes in 2022 and 2023:

TSG 2022:• assets.gov.ie/static/documents/tsg-22-04-property-related-tax-issues-4b78c888-4c5a-4642-9f8b-5a28c181ee1a.pdf

TSG 2023: assets.gov.ie/static/documents/tsg-23-06-residential-propertyrelated-taxation-measures.pdf"