At a local level, a large number of local authorities are continuing to facilitate the transformation of outdated offices for other uses, supported by a lower transfer tax rate for residential property. However, as a number of prime office locations have almost completely run out of supply, some of the largest local authorities are now including opportunities for new prime developments in their policies. These generally involve city centre locations, close to the largest train stations and public transport hubs. These sites are interesting for a multi-functional mix of uses, which will help to create a vibrant environment. Excellent examples of this are the central station areas of Utrecht and Eindhoven.