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Temporary Waiver Scheme

Temporary Waiver Scheme

Temporary Waiver Scheme in respect of development contributions

On 25 April 2023, the Government approved additional measures under the Housing for All Action Plan to incentivise the activation of increased housing supply and help reduce housing construction costs. These included the introduction of temporary time-limited arrangements for the waiving of local authority “section 48” development contributions and the refunding of Uisce Éireann water and wastewater connection charges.


Extension of the Temporary Development Contribution waiver and Uisce Éireann Water Connection Charge refund arrangements as 30th April 2024 are as follows:


  • - development works on qualifying housing units shall commence not later than 31 December 2024;
  • - the combined pre-existing waiver and refund arrangements shall continue in place for a further period of just over 5 months until 30 September 2024;
  • - the water connection charge refund arrangements shall terminate on 30 September 2024 with the development levy waiver remaining in place on its own for the remaining 3 months of the year until 31 December 2024;
  • - claims for the levy waiver shall be submitted by developers to local authorities not later than 28 February 2025;
  • - requests for refunds of new water services connection charges shall be made to Uisce Éireann not later than 31 December 2024.
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The date for the completion of development works on qualifying houses under the scheme is extended from 31 December 2025 to 31 December 2026. This completion date applies to all qualifying houses commenced since the introduction of the scheme, including those that have already commenced prior to the extension of the levy waiver and water charge refund arrangements.


In recognition of the fact that developers are required to submit “commencement notices” or “7 day notices” to the local authority, in accordance with the Building Control Regulations, prior to the commencement of works, the following should be noted –

  • (i) “commencement notices” should be submitted to the local authority prior to the 14 day period preceding 31 December 2024 e. the latest date for submission will be 17 December 2024; and
  • (ii) “7 day notices” should be submitted to the local authority not later than 24 December 2024.

A Commencement Notice or a 7 Day Notice may be filed electronically on the Building Control Management System, or submitted manually to the local authority in the form for that purpose included in the Second Schedule to the Building Control Regulations (taking into account season specific local authority and NBCMSO leave arrangements).

It is an offence, under Section 16 the Building Control Act to commence works in the absence of a valid Commencement Notice or 7 Day Notice.

In the case of new single unit developments where the developer has opted-out of the requirements for statutory certification under the Building Control Regulations, confirmation of commencement of works on site can be verified by way of visual drive- by inspection by suitable local authority technical personnel. Where this is not possible, the local authority should request relevant supporting documentation to substantiate the commencement date i.e. evidence of payment for pouring of foundations etc.


 Eligible Categories


The waiver scheme will apply to all permitted residential development including multi- unit developments, self-build houses and one-off rural houses, student accommodation and sheltered housing.

Residential extensions or the refurbishment of existing vacant/derelict properties are not included in the waiver scheme as the measure is intended to help boost the delivery of new housing supply, address cost and viability issues faced by the construction sector and incentivise the activation of new housing commencements.

It should be noted that supplementary development contribution schemes which are in place under Section 49 of the Act are not included in the waiver scheme.


Procedures for claiming the waiver and recoupment.

Applicants (developers/site owners) for the waiver shall in the first instance submit a Development Contribution Waiver Scheme Application Form together with the commencement notice in respect of the development for which the waiver is being claimed. In the case of single unit developments, the date of commencement of works on the site should be indicated.

On receipt of an application form and associated commencement notice, the local authority will assess whether the development falls within the parameters of the scheme. Where a development is deemed to fall within the scope of the scheme, a waiver approval letter will issue.



Developers availing of the scheme will sign an undertaking form confirming agreement to comply with the said conditions of the scheme. This undertaking form includes details of the application of clawback/refund arrangements where conditions of the scheme are not met.



Clawback/ Refund arrangements

As indicated, it is a condition of the waiver scheme that residential development availing of the waiver scheme must be completed no later than 31 December 2026.

The local authority will require appropriate evidence that the work has been completed such as a Certificate of Compliance on Completion. In the case of new single unit developments where the developer has opted out of the requirements for statutory certification under the Building Control Regulations, arrangements should be made for suitable technical staff to visit the site to confirm that the works have been completed.

Where works have not been completed by 31 December 2026, the local authority will issue an invoice to the developer for the relevant development contributions due to ensure refund to the Department of Housing, Local Government & Heritage.

Queries relating to applications for S48 can be addressed to



 Application Form Development Contribution Waiver Scheme.docx (size 14.8 KB)