Dublin 24: from €295,000A new phase of Section 23 apartments in Tallaght is being released by Gunne New Homes with prices from €295,000.

Show apartments open for the first time today at Greenhills Court on Greenhills Road, Dublin 24 - a development of 41 one, two and three-bedroom apartments close to all shopping and transport links. Over half of the units are sold.

One-bedroom apartments with 47sq m (507sq ft) of living space are priced from €295,000. Two-bedroom units of 60sq m (647sq ft) are priced from €350,000 and three-bedroom apartments of 89sq m (960sq ft) are priced from €410,000. The price includes the cost of a secure underground car-parking space.

Greenhills Court is in the centre of Tallaght, off Greenhills Road and within walking distance of shopping and transport links. It is within a five-minute walk to the Luas stop.

Section 23 tax relief at Greenhills Court allows investors to write off the entire qualifying cost - 80 per cent plus of the purchase price - against all Irish rental income. Owner-occupiers can get tax relief on the qualifying cost, which can be offset against income. Building work at the scheme is complete and all apartments feature en suites and balconies.

Standard features include modern kitchens with canopy extractor hood and contemporary-style units. The fit-out also includes stainless steel bathroom fittings, energy-efficient heating system, broadband compatibility, and automated gated access control.

Developer John O'Connor's previous schemes include Rookstown, Howth and Glen Richards wood in Co Wexford.