Temporary Development Contribution Waiver Scheme
The Temporary Development Contribution Waiver Scheme applies to all permitted residential development that commences on site between 25 April 2023 and 31 December 2024, and is completed not later than 31 December 2026. The waiver will cover the full cost of the development contribution levy due from the developer/project promoter under the development contribution scheme operated by the relevant local authority.
Under the waiver scheme, instead of developers/project promoters having to pay the relevant development contributions to the local authority in the normal manner (usually on commencement of construction or in accordance with an agreed phased payment plan with the local authority), the Department of Housing, Local Government and Heritage will, further to the following, pay the relevant charges due to the local authority on behalf of the person liable for the contribution.
Further information
- gov - Circular PL 02/2024 - Extension of the Temporary Development Contribution waiver and Uisce Éireann Water Connection Charge refund arrangements (www.gov.ie)
- https://www.gov.ie/en/circular/9b113-circular-pl-082023-temporary-time-limited-waiver-in-respect-of-development-contributions-operational-guidance-for-local-authorities/