Retirement Village Investment

Hi I am just a new member and was wondering what do people feel about investing in retirement villages with the possibility of offsetting some of the allowances against PAYE income? I am in the process of finalising two 'straight forward' investment properties but the mortgage relief will easily cover the rental income
Does anyone know where they might be some schemes available?

Viewed development in enniscrone. 2 bed 375k with relief against total income. Not impressed as little or no security (no cameras, high walls etc) which would be a key factor as they are in very close proximity to holiday homes that are quite busy and boisterous during the summer. Also fit out very poor and not even a block wall between houses. Nett cost 220k and you can get a good quality 2 bed (block walls etc) with sea views for 170-200k so these are overpriced. That said better rental potential with 9.5k rent guarenteed for first 2 years. Was going to buy but not impressed so went for another different tax break versus total income.

What other tax breaks are available against PAYE Income ?