Co Clare: from €1.257mLuxury holiday homes with Section 23-type tax breaks are on the market at Doonbeg Golf Club in west Clare.

Doonbeg's director of real estate, Ed Tovey, and Ennis agency Phillip O'Reilly & Company, are marketing 12 links cottages along the 17th fairway at Doonbeg, an exclusive golf resort being developed by South Carolina company KDP. The Greg Norman-designed course wraps around scenic Doughmore Bay, and the beaches and coastline are magnificent in all weathers.

The links cottages are, in fact, substantial four-bedroom houses with almost 279sq m (3,000sq ft) of space. Prices range from €1.257 million to €1.38 million, exclusive of Vat at 13.5 per cent. Club membership is included in the price.

Tax relief and refund of Vat charges for buyers entering into a letting agreement with the club management is available. Under the tax-incentive scheme, investors can set a percentage of the purchase price against all rental income in the Irish Republic.

Completion of the first 17 cottages is on time and scheduled for the December 10th, in time for the current tax year. The par-72 course was completed in 2002 and the club house and five-star lodge have been up and running for some time.

US architect John Denton Haley, Irish company CLR and Jacquelynn Lanham have collaborated in the interiors, with Dublin and Limerick-based CCH Architects acting as project architects on the site.

Specification is of an impressive standard, with limestone floors, Vermont roofing slates, 19th century beams from France and Carrera marble used for bathroom floors, vanities and showers.

Neff appliances are included in kitchens, air-conditioning is by Sanyo and plumbing fittings by Grõhe and Hudson Reed.

A sell-out in phase one, the Lodge contains 15 suites, with a further 32 connected by a series of courtyards. The cottages are being sold on the same basis. Viewing is possible anytime and visitors are welcome, says Ed Tovey.

Alternatively, an appointment can be made with Philip O'Reilly & Co.