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Development Levy Waiver Scheme for One Off Houses and Residential Developments announced

The Government has announced a development levy waiver scheme for one off houses and residential developments as a way of boosting housing commencements in the face of rising costs. 

For a period of twelve months builders of new residence(s) will not be required to pay a development levy. Instead, the County or City Council in question will invoice the amount of the levy to the Dept. of the Local Government which will refund the Council ensuring that the local authority will not lose the income amount from levies.

The main points of the waiver scheme as specified by Dept. Circular to date are:

  • The commencement of on-site work must have begun not earlier than 25 April 2023 and not later than 24 April 2024.
  • The completion must take place not later than 31 December 2025.
  • The builder or promoter of the residential construction will not have to pay over the levy amount to the Council.
  • Instead the Council will Invoice the Dept. on a monthly basis for the amount of money it would have collected had the levy been in place.
  • The builder will be required to sign an undertaking to the effect that he/she will pay the Council the levy if the requirements of the scheme are breached e.g. if commencement or completion do not take place by the specified deadlines.
  • There is no minimum or maximum number of residential units specified for a builder to qualify for a waiver.
  • In parallel with the Development Levy waiver scheme, there will be a rebate scheme in relation to Uisce Eireann connection fees. In this case, the builder will pay Uisce Eireann who will refund the money to the builder providing the conditions of the scheme are fulfilled.

As pointed out above the Council will not be at a loss of income levies; rather the Dept. will pay to the Council on a monthly basis the amount it would have taken in from new residential commencements within the time periods outlined. This will ensure that Councils have an income stream to ensure that improvements needed to facilitate new construction can be progressed as normal.

Members can download and view the full circular below;

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