Coming up in the Dublin area this season are several Section 23 developments which are worth checking out. Find out if appliances and parking are included in the price, as fitting out can be a costly business.

Site and construction costs are excluded when calculating tax relief and these vary. Prime city centre schemes will incur the highest site costs, but rental income will also be higher.

A small scheme of 20 one and two-bedroom apartments on Oliver Plunkett Road, Monkstown Farm, launching in February with Gunne, will have no shortage of takers.

Prices will start at €300,000 for one-bedroom and €370,000 for two-bedroom units. The same agent will be handling two-bedroom apartments in Balbriggan, priced from €235,000.

Hooke & MacDonald and Sherry FitzGerald New Homes are joint agents for Gloucester Square, an apartment scheme midway between O'Connell Street and Connolly Station. Builder G & T Crampton has a long track record in construction and these apartments on Railway Street come with kitchen appliances.

Although currently difficult to access because of Luas construction works, this area is ear-marked for a renaissance, with a new dance and cultural centre.

Another city centre scheme soon to come to the market is Bridgewater Hall, where two-bedroom apartments and two-bedroom duplexes will cost from €365,000 and €350,000 respectively through Hooke & MacDonald.

Located on Summerhill Parade, which is off North Circular Road, this development is within walking distance of Connolly Station and the IFSC. Views over the Royal Canal are a bonus. Car spaces are €20,000 extra but with such a convenient location, who needs wheels? Again, a marginal area just now but watch this space . . .

The same agency will be launching 30 Section 23 apartments at Liberty Corner on James Joyce Street, with two-bedroom units from €370,000 and three-bedroom units from €500,000. Car spaces are €35,000 extra. Parking spaces close to the city centre have excellent rental potential, so think about buying one to let out.

The one everyone is waiting for is Smithfield, Dublin's largest mixed-use development where residential units blend with trendy bar/restaurants and hotels. Sherry FitzGerald New Homes and Hooke & MacDonald will jointly handle sales when this comes to the market, probably in February.

The first tranche at Smithfield hit the headlines when most of the 85 apartments were sold by close of business on day one. The new phase in west Smithfield, across the square from Chief O'Neill's pub, is on schedule according to developers Fusano and should be completed by the end of 2004.

Prices at Smithfield vary according to the chosen block's position, ranging from €355,00 for a one-bedroom apartment to €725,000 for top floor three-bedroom units.

Smaller in scale but a gem of a location is a Section 23 scheme of 75 three-bedroom townhouses on Emmet Road, Inchicore. Remaining for sale with Sherry FitzGerald new Homes are 25 three-storey brick townhouses with three bedrooms, off-street parking and a small patio yard to the rear of each. Prices from €475,000 reflect the unusual nature of these tax-effective townhouses.

A few suburban developments with in-built tax breaks are also coming on stream early in the new year. Douglas Newman Good is planning an early launch for 126 Section 23 apartments at Westend Gate, across from the Tallaght Town Centre in Dublin 24. This is a strong rental location, with an Institute of Technology, major hospital and several office parks in the immediate vicinity.

Prices at Westend Gate are expected to range from €270,000 for one-bedroom units and €330,000 for two-bedroom units, with parking extra. Douglas Newman Good is also handling 108 apartments with tax breaks at Rosebank Court on New Nangor Road, near Clondalkin village. Buyers can choose between a south-facing orientation or views over the Grand Canal and the prices include underground parking.

Also in Clondalkin is Thornfield Square, an apartment development behind the Civic centre in the heart of the village. Sherry FitzGerald New Homes is now taking bookings for two-bed apartments from €297,000, own-door two-beds from €325,000, three-bedroom duplexes from €395,000 and one one-bed penthouse at €285,000.