As part of the process of preparing the National Housing Development Survey 2011, local authorities provided details of all unfinished housing developments in their areas. The list of developments in which households are eligible for the waiver in 2012 is set out under the Local Government (Household Charge) Regulations 2012.
An exemption from the local property tax applies to developments listed in the schedule to the Finance (Local Property Tax) Regulations 2013. The list of unfinished housing developments eligible for the exemption was compiled by local authorities utilising the categorisation employed for the purposes of the National Housing Survey 2012, which was carried out over the course of summer 2012 by my Department in conjunction with local authorities and the Housing Agency.
The categorisation methodology for the survey was different to that which was used in 2011 and which provided the basis for the waiver from the household charge. That earlier categorisation related largely to the level of on-site activity at the time the 2011 survey was carried out and had less to do with the physical character of a development.
The development of Hazelwood, Celbridge, Co. Kildare was not included by Kildare County Council in the 2011 National Housing Development Survey and accordingly was not eligible for a waiver on the Annual Household Charge. It was, however, included by the local authority in respect of the Local Property Tax and accordingly qualifies for an exemption in this regard.
