Each planning authority is required to include, in its statutory annual accounts, details of contributions received and information on how the contributions have been spent. Information on the amount of development contributions on hand for each local authority at end of year 2010 is not yet available. Information on 2009 will be available in March 2011, following a full audit by the Local Government Audit Service during the audit cycle 2010-2011.
The total amount of development contributions on hand for each Local Authority to the end of 2008 is listed in Table 1. Table 2 lists the annual development contribution income for each local authority for 2006-2008.
Under the Planning Acts, the role of the Minister is to provide the necessary statutory and policy framework within which individual development contribution schemes are adopted by each local authority. The adoption of individual development contribution schemes is a reserved function of the locally elected members of each planning authority. It is a matter for the members to determine the level of contribution and the types of development to which they will apply.
Table 1: Development Contributions — Balance 31 December 2008
|
€
|
County
|
|
Carlow
|
1,462,237
|
Cavan
|
7,234,169
|
Clare
|
7,704,039
|
Cork
|
70,579,222
|
Donegal
|
8,586,674
|
Fingal
|
191,589,470
|
DLRCC
|
130,193,047
|
Galway
|
11,920,209
|
Kerry
|
16,449,214
|
Kildare
|
34,781,944
|
Kilkenny
|
22,225,676
|
Laois
|
32,088,814
|
Leitrim
|
8,308,861
|
Limerick
|
15,934,033
|
Longford
|
9,556,952
|
Louth
|
37,295,023
|
Mayo
|
12,294,059
|
Meath
|
56,627,592
|
Monaghan
|
7,940,563
|
North Tipperary
|
11,509,396
|
Offaly
|
11,545,111
|
Roscommon
|
9,267,143
|
Sligo
|
2,075,701
|
South Dublin
|
56,378,967
|
South Tipperary
|
18,833,113
|
Waterford
|
7,190,072
|
Westmeath
|
14,548,403
|
Wexford
|
34,841,849
|
Wicklow
|
4,700,157
|
|
|
City
|
|
Cork
|
5,894,533
|
Dublin
|
76,620,243
|
Galway
|
7,589,635
|
Limerick
|
12,945,067
|
Waterford
|
4,823,434
|
Source Local Authority Annual Financial Statements 2008.
Commencing in 2007, all local authorities were required to change the basis of accounting for development contributions from a cash basis to accruals. A further requirement was introduced for the 2008 financial period requiring the inclusion, by each local authority, of details in the annual financial statement of all outstanding uncollected levies.
Table 2: Annual Development Contribution Income by Local Authority 2006-2008
|
2006
|
2007
|
2008
|
|
€
|
€
|
€
|
County Councils
|
|
|
|
Carlow
|
4,891,255
|
12,492,700
|
7,546,009
|
Cavan
|
3,964,316
|
17,763,368
|
3,821,397
|
Clare
|
12,012,655
|
11,300,296
|
3,344,863
|
Cork
|
57,543,549
|
87,170,837
|
34,051,269
|
Donegal
|
11,274,978
|
11,264,167
|
406,104
|
Fingal
|
72,845,385
|
160,568,291
|
63,462,981
|
DLRCC
|
52,244,453
|
38,357,155
|
92,186,768
|
Galway
|
16,481,461
|
17,690,469
|
11,535,676
|
Kerry
|
11,837,222
|
9,627,219
|
5,368,092
|
Kildare
|
45,163,325
|
39,966,971
|
17,550,933
|
Kilkenny
|
13,293,489
|
19,209,695
|
2,417,512
|
Laois
|
14,488,109
|
31,584,256
|
(168,675)
|
Leitrim
|
5,144,431
|
5,777,822
|
1,366,373
|
Limerick
|
14,095,565
|
28,043,960
|
43,064,308
|
Longford
|
13,982,298
|
3,560,943
|
816,222
|
Louth
|
15,351,595
|
11,426,933
|
(5,614,903)
|
Mayo
|
11,569,353
|
11,662,571
|
4,004,701
|
Meath
|
31,782,594
|
66,223,465
|
26,242,745
|
Monaghan
|
3,085,405
|
5,567,615
|
2,839,202
|
North Tipperary
|
4,712,438
|
5,743,154
|
1,627,422
|
Offaly
|
10,802,853
|
4,640,754
|
578,874
|
Roscommon
|
10,440,339
|
28,884,365
|
6,771,593
|
Sligo
|
5,246,192
|
8,913,973
|
2,418,138
|
South Dublin
|
42,468,864
|
53,339,231
|
27,707,900
|
South Tipperary
|
6,213,943
|
2,259,019
|
3,440,024
|
Waterford
|
5,969,582
|
6,843,447
|
1,527,804
|
Westmeath
|
15,250,389
|
3,675,238
|
7,652,692
|
Wexford
|
23,673,350
|
13,458,132
|
7,645,424
|
Wicklow
|
16,904,472
|
18,156,560
|
9,469,642
|
|
|
|
|
City Councils
|
|
|
|
Cork
|
16,709,532
|
20,813,611
|
10,136,664
|
Dublin
|
60,038,007
|
67,591,484
|
56,055,259
|
Galway
|
7,745,385
|
19,247,923
|
3,978,516
|
Limerick
|
8,672,207
|
9,794,781
|
3,196,106
|
Waterford
|
4,293,207
|
2,113,445
|
1,496,640
|
Source: Note 11 of Local Authority Annual Financial Statements.