Rental Income Cumulative Losses

I've had a 'Seaside Resort' holiday home for the past 15 years. During that time, in line with revenue rules, I've used up excess capital allowances (from Year 1) by setting them off against any profit rental income ; in years where there has been no profit income, losses were generated, and these have now accumulated to approximately €30,000.

Due to the large number of holiday homes in the immediate area, rental income has dropped considerably, with the result that I am now considering putting the property up for sale.

My question is : will I lose these accumulated losses, or will they still be available to me indefinitely, if I should ever decide to buy another property in the future?

Were you claiming "Section 23" type relief?

Yes, 'Seaside Resort' Section 48!

In the Seaside Resort Scheme, the section covering rented residential accommodation is section 356.

Yes, losses may be carried forward against future rental profits.

The reason for my question was that some holiday cottages in the designated seaside resorts qualified for relief in the form of capital allowances rather than the "section 23" type relief.