Temporary Time-Limited Waiver in Respect of Development Contributions

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.

The temporary development contribution waiver arrangements will apply to all permitted residential development and will cover the full cost of the development contribution levy due from the developer/project promoter under the following conditions –

• that commence on site between 25 April 2023 (the date of the Government Decision approving the measure) and 31 December 2024,
• development works on qualifying housing units shall commence not later than 31 December 2024;
• the combined pre-existing waiver and refund arrangements shall continue in place for a further period of just over 5 months until 30 September 2024;
• the water connection charge refund arrangements shall terminate on 30 September 2024 with the development levy waiver remaining in place on its own for the remaining 3 months of the year until 31 December 2024;
• claims for the levy waiver shall be submitted by developers to local authorities not later than 28 February 2025;
• Requests for refunds of new water services connection charges shall be made to Uisce Éireann not later than 31 December 2024.

The date for the completion of development works on qualifying houses under the scheme is extended from 31 December 2025 to 31 December 2026. This completion date applies to all qualifying houses commenced since the introduction of the scheme, including those that have already commenced prior to the extension of the levy waiver and water charge refund arrangements as communicated in this Circular Letter.

In recognition of the fact that developers are required to submit “commencement notices” or “7 day notices” to the local authority, in accordance with the Building Control Regulations, prior to the commencement of works, the following should be noted –

(i) “commencement notices” should be submitted to the local authority prior to the 14 day period preceding 31 December 2024 i.e. the latest date for submission will be 17 December 2024

and

(ii) “7 day notices” should be submitted to the local authority not later than 24 December 2024.

A Commencement Notice or a 7 Day Notice may be filed electronically on the Building Control Management System, or submitted manually to the local authority in the form for that purpose included in the Second Schedule to the Building Control Regulations (taking into account season specific local authority and NBCMSO leave arrangements).

It is an offence, under Section 16 the Building Control Act to commence works in the absence of a valid Commencement Notice or 7 Day Notice.

The full details of the scheme can be accessed here: - 

Circular PL 02/2024 - Extension of the Temporary Time Limted Waiver in Respect of Develometn Contributions

Circular PL 04/2023 - Temporary Time Limited Waiver in Respect of Development Contributions

Guidance Notes for Local Authorities in Respect of the Temporary Time Limited Waiver in Respect of Development Contributions - July 2023

Temporary Time-Limited Development Contribution Waiver Application & Undertaking Forms: - 

Appendix 2 - Development Waiver Application Form

Appendix 5 - Undertaking in Respect of Development Waiver

For further information on this scheme, please contact the Planning Department via email: planning@roscommoncoco.ie