Temporary Development Contribution Waiver Scheme
Temporary Development Contribution Waiver Scheme
On the 25 April 2023 the Government approved additional measures under the Housing for All Action Plan to activate & increase housing supply & reduce housing construction costs .This involved the introduction of a Temporary Waiver in respect of development contributions which applies for one year to all permitted residential development that:
- Commences on site before the 25/4/2023 and the 24/4/2024 and is
- Completed not later that the 31/12/2025
See criteria for qualifying & the Application form.
UPDATE: This scheme was extended earlier this year (Circular Letter PL 02/2024). The Scheme applies to all permitted new residential development (one off houses are included).
The following are the updated requirements;
- that construction commences on the site between 25th April 2023 and 31st December, 2024 and
- the dwelling is completed not later than 31st December 2026.
- “Commencement Notices” should be submitted to the Local Authority prior to the 14-day period preceding 31st December, 2024 i.e. the latest date for submission will be 17th December, 2024 and
- Where it applies “7 Day Notices” should be submitted to the Local Authority not later than 24th December 2024.
The waiver covers the cost of the development contribution levy from the owner that would normally be due under the Council’s Development Contribution Scheme. Under the Waiver Scheme, instead of the homeowner having to pay the development contribution to the Local Authority in the normal manner, the Department of Housing, Local Government and Heritage will, subject to the conditions set out above, pay the relevant charges due to the Local Authority on behalf of the person liable for the contribution.
Note: There is a similar provision in place regarding water and wastewater contributions on the Uisce Éireann network. However, the dates for the temporary time-limited arrangements for the refund of Uisce Éireann (UÉ) Standard Connection Charges differ slightly as per below:
- that construction commences on site between 25 April 2023 (the date of the Government Decision approving the measure) and 30 September 2024; and
- the dwelling is completed not later than 31 December 2026.
- Applications to UÉ for refunds can only be accepted up to 31 December 2024
However, applicants for the refund of Uisce Éireann (UÉ) Standard Connection Charges need to contact Uisce Éireann to find out the exact details of how this waiver scheme operates. Uisce Éireann can be contacted on 1800 278 278 or through General Enquiries | Contact | Uisce Éireann (formerly Irish Water)