Section 23 goes nationwide

The days of Section 23 tax breaks in Dublin are virtually over but the game isn't up yet. It's just moved to Leitrim, Longford, north Roscommon, parts of Sligo and west Cavan. This weekend developers with tax-relief holiday homes in these areas will be showing their wares in Dublin's Shelbourne Hotel in the hope of grabbing some of the money that might otherwise be sunk in Spain or Portugal. Queue up for luxury homes in Cootehall (£200,000), townhouses in Drumkeeran (£73,000) or even an apartment in Elphin at £65,000. The Costa del Cavan may not have the same allure as Marbella's Golden Mile - but the homes carry up to 90 per cent tax relief, according to auctioneer Joe Brady and Hamilton Osborne King.