Cian O'Callaghan (Dublin Bay North, Social Democrats)
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242. To ask the Minister for Housing, Planning, and Local Government the level of expenditure on the site services fund in 2019 and 2020; the way in which this level of expenditure compares to VAT receipts for housing units constructed with the assistance of this fund; and if he will make a statement on the matter. [2778/21]

Darragh O'Brien (Dublin Fingal, Fianna Fail)
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It is important to note that, rather than directly funding the construction costs of affordable homes, Serviced Site grant funding is provided to support the cost of infrastructure that will facilitate affordable housing provision on local authority lands.

The timeframe for the delivery of such projects entails the detailed design, consultation, planning, procurement and construction phases which, depending on the scale and scope of the project, can take a number of years. Reflecting the fact that the majority of Service Site Fund (SSF) projects approved in 2019 and 2020 are currently at the detailed design and planning stages, the funding drawdown to date for infrastructure construction costs is approximately €2.4 million and relates to 2020 expenditure. SSF funding drawdown will incrementally grow as projects move past the planning and procurement stages to construction.

VAT is liable on SSF projects on the same terms as any other construction project. Reimbursement of VAT costs paid by local authorities to contractors are eligible for funding under the SSF.

The Department does not collate figures on SSF VAT costs.

Cian O'Callaghan (Dublin Bay North, Social Democrats)
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243. To ask the Minister for Housing, Planning, and Local Government the number of applications for serviced sites funding; the locations and number of units in each application; the number of applications approved; the price range agreed with each local authority for the sale of these homes; and if he will make a statement on the matter. [2779/21]

Darragh O'Brien (Dublin Fingal, Fianna Fail)
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To date, my Department has issued two Serviced Sites Fund (SSF) calls for proposals to local authorities. Funding of almost €170 million has been approved in principle in support of 37 infrastructure projects in 14 local authority areas, which will assist in the delivery of almost 3,600 more affordable homes.

Details of 35 SSF projects which received approval in principle under the two SSF calls is available on the Rebuilding Ireland's website as follows;

Call 1 .

Call 2 .

In addition to these projects, approval in principle has also been given to two further applications for SSF funding – details are provided in the following table:

It is important to note that SSF is provided to support the cost of facilitating infrastructure which will lead to development of new affordable purchase and cost rental homes on local authority lands. The timeframe for the delivery of such projects must accommodate detailed design, the consultation process, planning, procurement and construction. As with all large projects of this type, the nature and scale of the developments will generally evolve as plans are progressed by local authorities. In making an application for SSF, each local authority must demonstrate that an affordability issue exists in the area in question and a viability to deliver homes with a reduction of at least 10% on open market values.