Development contributions are levied by planning authorities on the basis of development contribution schemes that are approved by the elected members of the relevant authority. These schemes set out the types of development to which contributions will apply, and the associated level of payment required, across each individual authority.
As development contribution schemes are determined at the individual planning authority level, in accordance with the powers vested in elected members, my Department’s role is to provide the necessary legislative and policy framework within which individual development contribution schemes are adopted by each authority. In this regard, my Department has long-standing guidance in place that authorities should apply exemptions in respect of voluntary housing schemes.
This objective is reflected in the various development contribution schemes whereby each authority has made provision to allow for a full exemption from the payment of planning contributions in respect of social housing development that is carried out by voluntary or co-operative housing associations that are recognised by the relevant planning authority.