Extension of the Development Contribution Waiver and Water Rebate Scheme announced during the latest quarterly update under Housing For All

03 May 2024

On Wednesday 24th May, Cabinet approved an extension for the waiving of Local Authority “section 48” development contributions. The announcement came as Taoiseach Simon Harris, Minister Eamon Ryan and Minister Darragh O’Brien presented the latest quarterly update under Housing for All, with the Government leaders and the Minister emphasising that they remain steadfast in their commitment to growing the current positive momentum in the delivery of new homes.

Building started on over 37,400 new homes in the year to the end of March 2024. Commencements in the first quarter of this year are up 63% compared to the first three months of 2023.

These record commencements show that Government initiatives introduced last year, including the development levy waiver and the Uisce Éireann rebate, are having a positive impact on delivery.

On 30th April the Department issued a Circular Letter: PL 02/2024, outlining further details about the extension, including dates for completions. We are seeking further clarification from the Department on the water connection rebate in particular, and will share additional details with members in due course.

Key points are as follows:

  • Development works on qualifying houses must commence no later than 31 December 2024.
  • The water connection charge refund arrangements shall terminate on 30 September 2024, whilst the development levy waiver will remain in in place standalone until 31 December 2024.
  • Claims for the levy waiver must be submitted to local authorities no later than 28 February 2025.
  • Refund requests for new water services connection charges must be made to Uisce Éireann no later than 31 December 2024.
  • Completion date for works to qualifying units has been extended to 31 December 2026.

With regards to Commencement & 7 Day Notices to the local authority, in accordance with the Building Control Regulations, prior to the commencement of works, it 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.

The full letter can be accessed here.

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