Maria Bailey (Dún Laoghaire, Fine Gael) | Oireachtas source

The build cost is site specific. The same type of house could be built on two very different sites and the tender for one site would be far higher for obvious reasons. The same builder may not bid for both projects because a build is too complicated or the overheads or risk would be too high, as well as the difficulty of skills shortages. Construction cost varies depending on the area and that all contributes to the cost of a house. There is much confusion on that issue in the public domain and it is great to have it clarified here.