Thank you - I just checked the Revenue site and found this link...
[broken link removed]
It states;
"The Qualifying period commenced on 1 August 1998 and ends on 31 July 2006. (To qualify for this deadline of 31 July 2006, the developer must have received a certificate from the Local Authority prior to 30 September 2003, stating that not less than 15% of the total project costs were incurred by 30 June 2003. An application for this 15% certificate must have been made to the Local Authority on or before 31 July 2003."
So it would appear that the tax relief on refurbishing a residential property has more or less ended.