Development Contribution Payment

Temporary Waiver Scheme in respect of development contributions

Temporary Waiver Scheme in respect of development contributions

On 25 April 2023, the Government approved additional measures under the Housing for All Action Plan to incentivise the activation of increased housing supply and help reduce housing construction costs. These included the introduction of temporary time-limited arrangements for the waiving of local authority “section 48” development contributions and the refunding of Uisce Eireann water and wastewater connection charges. This scheme was extended on 30th April 2024

The Temporary Development Contribution Waiver Scheme applies to all permitted residential development that.

• Commences on site between 25 April 2023 and 31st December 2024, and is
• Completed not later than 31st December 2026.
• Uisce Eireann water and wastewater connection charge refund is applicable where a commencement notice was validated on BCMS before 30 Sept 2024 and shall be made to Uisce Éireann not later than 31 December 2024.

Eligible Categories

• The waiver scheme will apply to all permitted residential development including multi- unit developments, self-build houses and one-off rural houses, student accommodation and sheltered housing.
• Residential extensions or the refurbishment of existing vacant/derelict properties are not included in the waiver scheme as the measure is intended to help boost the delivery of new housing supply, address cost and viability issues faced by the construction sector and incentivise the activation of new housing commencements.
• It should be noted that supplementary development contribution schemes which are in place under Section 49 of the Act are not included in the waiver scheme.

Procedures for claiming the waiver and recoupment.

• Applicants (developers/site owners) for the waiver shall in the first instance submit a Development Contribution Waiver Scheme Application Form together with the commencement notice in respect of the development for which the waiver is being claimed. In the case of single unit developments, the date of commencement of works on the site should be indicated.
• On receipt of an application form and associated commencement notice, the local authority will assess whether the development falls within the parameters of the scheme. Where a development is deemed to fall within the scope of the scheme, a waiver approval letter will issue.
• Developers availing of the scheme will sign an undertaking form confirming agreement to comply with the said conditions of the scheme. This undertaking form includes details of the application of clawback/refund arrangements where conditions of the scheme are not met.
• Queries relating to applications for the temporary waiver scheme can be addressed to  [email protected]

Please find link to the relevant application form to be completed in order to apply for the Temporary waiver scheme - Contribution Waiver Scheme Application Form