Co Kildare: from €399,000Holiday homes with tax breaks at Kilkea Castle Golf Club in Castledermot, Co Kildare, go on sale today with Hooke & MacDonald.

Fifteen three-bedroom townhouses (called golf lodges by developer Arnosford) are available for sale, out of 33 in the entire scheme.

Priced from €399,000 for 134sq m (1,400sq ft) of space, the houses benefit from Section 23-type relief on rental income in this jurisdiction. Completions are due before the end of this tax year and finish is to Bord Fáilte four-star standard.

Prices are exclusive of VAT and furniture fit-out, which will cost an additional €21,000. Letting is guaranteed for year one with an annual return of €16,000 net of VAT expected. The houses will be managed on a 21-year lease, with a break in year 10 when there is an option to sell on. There is also an option of golf course membership. Two miles from Castledermot and close to Carlow town, Kilkea Castle hotel is a popular venue for weddings, with over 100 couples each year celebrating their nuptials here. The terraced houses are set around a courtyard adjacent to the golf clubhouse and course.

The development is themed on the existing stone stable block of the castle, which operates as a 37-bedroom hotel. Interior design is quasi-baronial with contemporary touches, to match the castle's decor. Houses are laid out with three distinct living spaces, allowing them to be used as individual suites if required.

Viewing is by appointment with David Menton or Des Donnelly at Hooke & MacDonald.