On 25 April 2023, the Government approved additional measures under the Housing for All Action Plan to incentivise the activation of increased housing supply and help reduce housing construction costs, including the introduction of temporary time-limited arrangements for the waiving of local authority “section 48” development contributions and the refunding of Uisce Éireann water and waste water connection charges.
My Department issued Circular Letter PL 08/2023 on 21 July 2023 and the associated supplementary Guidance Note on the detailed operational arrangements in relation to the development contribution waiver scheme and the Uisce Éireann connection charge refund scheme. The Circular Letter and Guidance Note are available at the following link: www.gov.ie/en/circular/9b113-circular-pl-082023-temporary-time-limited-waiver-in-respect-of-development-contributions-operational-guidance-for-local-authorities/
In particular the guidance notes that “Residential extensions or the refurbishment of existing vacant/derelict properties are not included in the waiver scheme as the measure is intended to help boost the delivery of new housing supply, address cost and viability issues faced by the construction sector, and incentivise the activation of new housing commencements.”
It is not proposed to extend the scheme to include home extensions.
