Rose Conway-Walsh (Mayo, Sinn Fein)
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848. To ask the Minister for Housing, Planning, and Local Government the total amount of outstanding development contributions and levies owed to Mayo County Council for each year for which data is available; and if he will make a statement on the matter. [17937/23]

Kieran O'Donnell (Limerick City, Fine Gael)
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Development contribution charges to be applied on developers are set at the planning permission stage but are not collectable by the relevant local authority until after the development work commences. Commencement notices are issued by the developer to the local authority and these generally trigger the raising of the charge. The normal practice is for the developer to issue a commencement notice for all units in the development at the construction start stage which could mean that the full development charges are due immediately. Alternatively, a phased payment plan is agreed between the planning authority and the developer and in other cases, commencement notices are issued for blocks of units on a phased basis.

When a commencement notice is received, contributions collectable within the next 12 months are usually treated as income by the relevant local authority and a short-term debtor is raised. Income from development contributions not due to be paid within the current year is deferred and is not separately disclosed in the Annual Financial Statement (AFS).

The AFS for Mayo County Council for each year is available on Mayo County Council’s website at the following link www.mayo.ie/financial-documents/afs. Short term development levy debtors are included in note 5 of the AFS.