Tallaght from €275,000: A new phase of Section 23 apartments in Tallaght is being released by Douglas Newman Good this week with prices from €275,000.

Westend Gate, off Cookstown Way in Tallaght, Dublin 24 is a development of 126 apartments (50 per cent of which are already sold) in a contemporary block close to The Square shopping centre, Tallaght Town Centre and 200 yards from the town's Luas terminal.

Three one-bedroom apartments of 49-52.3 sq m (528-563 sq ft) are priced from €275,000 to €300,000. Seventeen two-bedroom apartments of 60.2-70.2 sq m (649-756 sq ft) cost from €330,000 to €350,000 while three three-bedroom apartments of 95.2-109.7 sq m (1,025-1,181 sq ft) are priced from €410,000 to €450,000. Car-parking is available in an underground car-park at €20,000 per space.

Section 23 tax relief at Westend Gate allows investors to write off the entire qualifying cost (between 75 and 80 per cent of the purchase price) against all Irish rental income. Owner-occupiers can get tax relief on 50 per cent of the qualifying cost, which can be offset against income.

Westend Gate has six entrances and each has a lift serving all floors. Each apartment has a Moore fitted kitchen, a good-sized balcony accessed by large sliding patio doors, recessed lighting in livingrooms, double glazing and Gold Shield electric heating. Some of the two and three-bed units have en suites. Show units are on view this weekend.