Dáil Éireann Debate, Tuesday - 29 January 2019
594. Deputy Mattie McGrath asked the Minister for Housing, Planning and Local Government the most recent details available on the amount of unpaid development levies due to each of the local authorities; and if he will make a statement on the matter. [3834/19]
Amharc ar fhreagraDevelopment 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. Local authorities may facilitate the phased payment of contributions, such as when units are completed or when a stage is reached in the development.
Note 5 of the Annual Financial Statements, AFS, of each local authority shows short term current debtors gross of any bad debt provisions. The bad debt provisions are reported within note 5 and are deducted from gross current debtors, but a breakdown of what relates to current development contribution debtors is not included. The Current Development Levy debtor’s balances, gross of any provision for bad debts for the financial year ending 31 December 2017, which is the most recent year for which audited figures are available, are set out in the table.
The reporting of long-term development contribution debtors and deferred income in respect of development contributions was amended with effect from AFS 2016 so they are no longer shown separately. The rationale for this change was to address an issue of misinterpretation of the data. In this regard, long-term development contribution debtors and deferred income, although matching items, had previously been presented in separate disclosure notes, leading to a false impression that significant long-term development contributions were due to local authorities, whereas these only become due for payment when works actually commence.
|
Local Authority |
Development Levy Debtors 31/12/2017 |
|
Carlow County Council |
€3,159,011 |
|
Cavan County Council |
€790,130 |
|
Clare County Council |
€3,584,612 |
|
Cork City Council |
€3,107,999 |
|
Cork County Council |
€10,240,972 |
|
Donegal County Council |
€574,207 |
|
Dublin City Council |
€40,196,354 |
|
Dun Laoire/Rathdown County Council |
€19,649,695 |
|
Fingal County Council |
€84,395,277 |
|
Galway City Council |
€850,749 |
|
Galway County Council |
€1,423,176 |
|
Kerry County Council |
€2,169,169 |
|
Kildare County Council |
€6,421,288 |
|
Kilkenny County Council |
€7,225,494 |
|
Laois County Council |
€761,787 |
|
Leitrim County Council |
€526,811 |
|
Limerick City & County Council |
€4,536,210 |
|
Longford County Council |
€3,201,685 |
|
Louth County Council |
€9,791,344 |
|
Mayo County Council |
€7,506,020 |
|
Meath County Council |
€25,019,285 |
|
Monaghan County Council |
€2,352,848 |
|
Offaly County Council |
€2,322,806 |
|
Roscommon County Council |
€6,810,737 |
|
Sligo County Council |
€219,436 |
|
South Dublin County Council |
€18,780,811 |
|
Tipperary County Council |
€5,053,614 |
|
Waterford City & County Council |
€1,537,329 |
|
Westmeath County Council |
€2,343,702 |
|
Wexford County Council |
€10,964,226 |
|
Wicklow County Council |
€7,695,467 |
|
Total |
€293,212,251 |
Source: Audited Annual Financial Statements 2017.
