Wednesday, 8 May 2019

Questions (1523)

Róisín Shortall

Question:

1523. Deputy Róisín Shortall asked the Minister for Housing, Planning and Local Government the value of development levies accrued in each local authority in each of the years 2016 to 2018, in tabular form. [18573/19]

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Written answers (Question to Housing)

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. Commencement notices are issued by the developer to the local authority and these generally trigger the raising of the charge. Local authorities may facilitate the phased payment of contributions, such as when units are completed or when a particular stage is reached in the development.

In order to avoid inconsistencies in recognising income and the raising of invoices that would be unlikely to be collected in the near future, a pragmatic approach to accounting for income has been adopted. When a commencement notice is received, contributions collectable within the next 12 months are usually treated as income and a short-term debtor is raised. Those contributions not deemed collectable in the next twelve months, are treated as deferred income, with potential debtors not collectable in the next twelve months being treated as long-term debtors. Deferred income is treated as a long-term creditor and is match against Long-term development contribution debtors in the Annual Financial Statement (AFS). This accounting treatment acknowledges that long-term debtors are not income in the current period, and they may or may not become due depending on the progress of the development and are thus deferred to future periods.

Local Authorities operate on an accrual accounting basis and recognise income and expenditure as incurred, regardless of the cash transactions. The AFS do not separately show the amount of cash on hand in relation to development contributions but instead show the amount of development contributions due to local authorities.

Appendix 5 of the amalgamated AFS shows a total income of €211.5m for Development Contributions for the financial year ending 31/12/2017, which is the most recent year for which audited figures are available. The development contribution income for each local authority for both 2016 and 2017 is set out in the table below.

Local Authority

Development Levy Income 2017

Development Levy Income 2016

Carlow Co. Co.

911,007

-498,340

Cavan Co. Co.

730,685

1,261,453

Clare Co. Co.

1,398,498

1,621,299

Cork Co. Co.

1,580,595

2,117,737

Cork City Council

13,141,201

9,338,755

Donegal Co. Co.

1,304,931

7,945,913

Dublin City Council

55,631,274

25,747,442

Dún Laoghaire Rathdown Co. Co.

25,522,953

10,754,177

Fingal Co. Co.

41,071,965

62,377,961

Galway Co. Co.

-889,267

1,057,771

Galway City Council

1,252,929

-872,673

Kerry Co. Co.

1,681,055

3,076,027

Kildare Co. Co.

812,756

295,812

Kilkenny Co. Co.

1,211,561

2,141,546

Laois Co. Co.

2,053,226

1,179,670

Leitrim Co. Co.

458,584

169,782

Limerick Co. Co.

3,102,386

4,442,972

Longford Co. Co.

-375,693

17,727

Louth Co. Co.

4,739,599

2,230,135

Mayo Co. Co.

1,014,385

682,822

Meath Co. Co.

11,812,633

3,236,310

Monaghan Co. Co.

309,912

1,569,828

Offaly Co. Co.

922,514

1,251,980

Roscommon Co. Co.

827,106

2,902,487

Sligo Co. Co.

550,945

10,471

South Dublin County Council

25,170,780

20,472,033

Tipperary Co. Co.

2,132,744

2,357,949

Waterford Co. Co.

2,339,566

2,245,827

Westmeath Co. Co.

674,929

-158,736

Wexford Co. Co.

3,008,844

881,594

Wicklow Co. Co.

7,463,736

5,122,363

Total

211,568,338

174,980,094