It is important to note that one off housing is subject to building control regulations. However, the Building Control (Amendment) (No.2) Regulations provide the owners of such homes with an option to opt-out of statutory certification of compliance with building regulations if they wish to do so.
Building Control requirements are far from the most significant element of the overall costs of housing delivery. My Department carried out a review after the first twelve months of operation of the Building Control (Amendment) Regulations 2014, which found that the new Assigned Certifier role could be achieved for approximately €3,800 per dwelling. The Society of Chartered Surveyors of Ireland published a report on ‘The Real Cost of New House Delivery’ (May 2016), which found professional fees accounted for approximately €5,500 or 2% of total costs, including Assigned Certifier and design work, which accords with my Department’s own calculations.
This represents good value for money and is a modest investment in overall quality in order to ensure compliance with the requirements of the Building Regulations. Taxation policy, including VAT policy, is a matter for my colleague the Minister for Finance.