Darragh O'Brien (Dublin Fingal, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

251. To ask the Minister for Housing, Planning, and Local Government the amount of unpaid development levies due by local authority. [39297/18]

Eoghan Murphy (Dublin Bay South, Fine Gael)
Link to this: Individually | In context | Oireachtas source

Development 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.

Local authorities operate on an accrual accounting basis and recognise income and expenditure as incurred relating to the period it falls due, regardless of the cash transactions. Note 5 of the Local Authorities' Annual Financial Statements (AFS) 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 do not provide a breakdown that identifies the element relating to current development contribution debtors. 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 Current Development Levy debtors' balances, gross of any provision for bad debts, for the financial year ending 31/12/2016, which is the most recent year for which full audited figures are available, is set out in the following table.

Source: Audited Annual Financial Statements 2016