The previous allocation for the Serviced Sites Fund (SSF) comprised €75m Exchequer funding, with a further €25m coming from the local authorities. This was to be provided over 4 years, not in a single year as the Deputy's Question seems to assume.
Under Budget 2019, the SSF is to be increased to €310m over three years. This will involve an Exchequer contribution of €275m, with the relevant local authorities contributing €35m. €100m of the Fund will be available in 2019, comprising €89m from the Exchequer and €11m from local authorities. Underspends arising on any programme in a given year are addressed on a case by case basis, having regard to, inter alia, other spending pressures.