A one-bedroom apartment at 164 The Old Distillery, Beresford Street, Dublin 7, comes with Section 23 allowances of £109,000. The asking price for this fourth-floor apartment on sale by private treaty through HOK Residential is £170,000 with seven years remaining. There are wooden floors throughout, and a patio off the livingroom leads to a west-facing balcony. It has an underground parking space and the service charge is £500 per annum.