Section 96A reverses the impact of the two year withering rule and all planning permissions will have the same duration. Section 96B provides that a levy must be paid in respect of each house built on foot of a permission that would have expired had the Bill not been passed. The levy will be 0.5% of the cost of a house with a value less than €270,000 or 1% of the cost of a house with a value equal to or greater than €270,000. Payment of the levy will be a condition of the planning permission for each house and will be the responsibility of the developer.