Fifty apartments that go on sale next week will be fully furnished, and come with a choice of fabrics and finishes,writes Fiona Tyrell

Fifty apartments with Section 23 tax breaks go on sale next week at Market Square, a scheme on the banks of the river Liffey in Kilcullen, Co Kildare.

Prices start at €345,000 for a one-bedroom 44sq m (485 sq ft) apartment. Two bedroom 116sq m (1,280sq ft) apartments start at €395,000 and top floor duplexes start at €495,000. Underground parking is included in this price.

Joint selling agents Conway Keane Auctioneers and Dowling Fitzsimmons Auctioneers will be taking bookings from a marketing suite at La Touche Furnishings (which was responsible for the stylish fit-out at the show units) in Kilcullen next Wednesday.

Two full-scale apartments have been arranged inside the store so that buyers can see what they will be getting in interior finishes.

However, though the fashionable furnishings and riverside location are appealing, the biggest draw at Market Square is the Section 23 tax relief.

Buyers can avail of tax relief at 88 per cent at Market Square. The developer is also offering a guaranteed two-year rental income to prospective buyers. Duplexes will earn rents of €1,350 a month, two-bedrooms €1,000 and one-bedrooms €800.

Units come fully furnished and interior designers La Touche Furnishings will offer buyers three kitchen styles and a wide range of upholstery options.

All of the apartments will have views over the Wicklow Mountains or the River Liffey. A private roof garden and landscaped boardwalk will be incorporated into the development. The ground floor of the development will incorporate a bisto style cafe overlooking the river.

Kilcullen is 10 minutes from Naas and Newbridge and 40 minutes from Dublin.

Kildare Shopping Village - the new outlet centre - and Whitewater shopping centre are both within easy reach. Completions are due in March 2007.