Ciarán Lynch (Cork South Central, Labour)
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Question 508: To ask the Minister for the Environment, Heritage and Local Government the amount of development levies owed to each local authority for the years 2007, 2008 and any indicative figure for 2009; the estimated provision for bad or doubtful debts; the number of the accounts due that are in excess of €5 million; if each local authority reported on development levies in their annual reports for 2008 and 2009, if available, as requested; the final end of year balance both held on account and still due; and if he will make a statement on the matter. [3899/10]

John Gormley (Dublin South East, Green Party)
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As Minister, my role is to provide the necessary statutory and policy framework within which individual development contribution schemes are adopted by each local authority. The adoption of individual development contribution schemes is a reserved function of the locally elected members of each planning authority. It is a matter for the members to determine the level of contribution and the types of development to which they will apply.

Details of individual development contribution schemes and local authority annual reports are available directly from each planning authority. Each planning authority is required to include details of contributions received and contributions owing to it, together with information on how the contributions have been expended, in their statutory annual report.

A new requirement was introduced by my Department for the financial year 2008 requiring the inclusion, by each local authority, of details in the annual statement of all outstanding uncollected levies. The Department has reviewed the provisional financial information to hand from local authorities on the level of contributions owed to them at the end of 2008. This indicates a figure in excess of €800m. However, this figure does not include any provision for bad or doubtful debts, and may well include contributions in respect of developments not yet commenced (and for which payments are not yet due). It is reasonable to expect, therefore, that a certain level of data adjustment may be required.

At this stage, many of the 2008 Annual Financial Statements are subject to full audit by the Local Government Audit Service. On completion of the audits for the 2009/2010 audit cycle in March 2010, my Department will have full information on development contributions that are due and outstanding at the end of 2008. My Department does not hold information on the number of accounts due that are in excess of €5 million for any of the years 2007-2009.

As outlined in the reply to Question No. 25 of 24 June 2009, the overall Development Contributions balance at 31 December 2007, comprising both cash and debtors, was some €1.5 billion. The provision for bad/doubtful debts for 2007 was €98 million. The accounting code of practice requires local authorities to submit their Annual Financial Statements for the proceeding year by 1 July; therefore the un-audited figures for 2009 are not yet available.