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Development Contributions

Dáil Éireann Debate, Thursday - 27 September 2018

Thursday, 27 September 2018

Questions (251)

Darragh O'Brien

Question:

251. Deputy Darragh O'Brien asked the Minister for Housing, Planning and Local Government the amount of unpaid development levies due by local authority. [39297/18]

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Written answers

Development contributions are levied as conditions attached to planning permissions and are payable prior to commencement of development or as otherwise agreed by the local authority. Local authorities may facilitate the phased payment of contributions, such as when units are completed or when a stage is reached in the development.

Local authorities operate on an accrual accounting basis and recognise income and expenditure as incurred relating to the period it falls due, regardless of the cash transactions. Note 5 of the Local Authorities' Annual Financial Statements (AFS) shows short-term current debtors gross of any bad debt provisions. The bad debt provisions are reported within note 5 and are deducted from gross current debtors but do not provide a breakdown that identifies the element relating to current development contribution debtors. The reporting of long-term development contribution debtors and deferred income in respect of development contributions was amended with effect from AFS 2016 so they are no longer shown separately.

The Current Development Levy debtors' balances, gross of any provision for bad debts, for the financial year ending 31/12/2016, which is the most recent year for which full audited figures are available, is set out in the following table.

Local Authority

Current Development Levy Debtors as at 31/12/2016

Carlow

2,732,339

Cavan

738,271

Clare

4,222,049

Cork City

3,805,685

Cork County

11,760,032

Donegal

549,468

Dublin City

23,823,089

Dun Laoghaire Rathdown

13,000,000

Fingal

62,636,222

Galway City

3,247,592

Galway County

1,432,014

Kerry

2,242,771

Kildare

4,821,155

Kilkenny

7,971,362

Laois

799,310

Leitrim

578,093

Limerick City and County

4,392,782

Longford

3,430,903

Louth

7,834,116

Mayo

8,010,204

Meath

22,484,596

Monaghan

3,153,086

Offaly

2,126,501

Roscommon

9,082,065

Sligo

138,250

South Dublin

10,568,889

Tipperary

7,371,475

Waterford City and County

1,601,921

Westmeath

2,958,010

Wexford

10,722,497

Wicklow

2,162,198

Total

€240,396,946

Source: Audited Annual Financial Statements 2016

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