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Temporary Time-Limited Waiver in Respect of Development Contributions

The Temporary Development Contribution Waiver Scheme applies for 1 year to all permitted residential development that commences on site between 25 April 2023 and 24 April 2024, and is completed not later than 31 December 2025. 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. 

See the links below documents for further information including eligibility for the scheme.

Guidance Note for Local Authorities Temporary Waiver in respect of Development Contributions July 2023

Circular Letter PL 08 2023 Temporary Time Limited Waiver in Respect of Development-Contributions

Circular PL 04 2023 Temporary Time Limited Waiver in respect of Development Contributions

Waiver Application Form-2023

Form of Undertaking

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