John Brady (Wicklow, Sinn Fein)
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332. To ask the Minister for Housing, Planning, and Local Government the amount in development levies collected by each local authority for each year between 2010 and 2025, in tabular form; and if he will make a statement on the matter. [62691/25]

John Brady (Wicklow, Sinn Fein)
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333. To ask the Minister for Housing, Planning, and Local Government the amount in uncollected development levies by each local authority for each year between 2010 and 2025, the duration of time for the uncollected Levies, in tabular form; and if he will make a statement on the matter. [62692/25]

James Browne (Wexford, Fianna Fail)
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I propose to take Questions Nos. 332 and 333 together.

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 date 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, development contributions collectable within the next 12 months are usually treated as income. An invoice is raised and shown as income in Appendix 5 (Summary of Capital Expenditure and Income) of the local authority AFS. Development levy debtors are classified as development contributions that are owed in respect of the current year and previous years, and are shown in Note 5 (Trade Debtors and Prepayments) of the AFS.

Local authorities operate on an accrual accounting basis and recognise income and expenditure as incurred, regardless of the cash transactions. The Annual Financial Statements (AFS) of local authorities do not separately show the amount of cash collected in relation to development contributions, but instead show the amount of development contributions due to local authorities.

Income from development contributions not due to be paid within the current year is deferred and is not separately disclosed in the AFS. Neither are long-term development contribution debtors reported separately in the AFS. (Although this information is recorded within local authorities' Financial Management Systems).

The most recent audited data available is in respect of the financial year ending 31st December 2023. The figure for development levy debtors (development contributions that are owed in respect of the current year and previous years) in Note 5 of the Local Authority Amalgamated AFS 2023 was €285m, gross of any bad debt provisions. The figure for development levy income (based on invoices raised when a commencement notice is received) in Appendix 5 of the Local Authority Amalgamated AFS 2023 was €260m. The table attached sets out the amounts for each local authority from 2015 to 2023. Audited figures for 2024 and 2025 are not yet available.

A significant change to local government structures took place in 2014 when town and borough councils were amalgamated with their county authorities. Retrieving the information on development levy income and debtors between 2010 and 2014 for each of the former local authorities (planning authorities) that existed before the amalgamation would involve a disproportionate amount of time and work and would not be directly comparable to the position since 2015.

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