Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

I thank Deputy Bacik for the question. Section 48(2)(b) of the Planning and Development Act 2000, as amended, provides that the level of contribution, and the types of development to which development contributions should apply, including any exemptions from charging in specific circumstances if that is deemed appropriate, are determined at local authority level.

Local authorities' development contribution schemes may include a provision to waive or reduce contributions for homes provided by a co-operative housing body. For example, Dublin City Council's scheme notes that such units will not be required to pay development contributions. In certain other local authorities, waivers or reduced development contributions are also applied in respect of such housing.

That said, the Government is mindful of the need to further incentivise increased housing supply while addressing cost and viability issues faced by those delivering new homes. With that in mind, on 25 April the Government approved the introduction of a temporary time-limited arrangement for the waiving of local authority section 48 development contributions, and the refunding of Uisce Eireann-Irish Water waste and wastewater connection charges. All residential developments, including developments by a co-operative housing body, will be exempt from development contributions and water connection fees for a 12-month period until 24 April 2024. The homes must be completed by 31 December 2025. My Department is working on the detailed arrangements for the operation and administration of this measure.

See this speech in context