Self-builders are saving thousands of euros thanks to the development levy holiday – but could it be extended beyond April 24th? Selfbuild asks the Department of Housing.
In this article we cover:
- What is the development contribution waiver (development levy holiday)
- How much you can save
- Will it be extended
Self-builders who file their commencement notice before April 24, 2024, don’t have to pay development contributions or levies (Section 48) in ROI, which on average will set you back thousands of euros.
The average contribution in ROI amounts to €6,800 to build a 200sqm house on a greenfield site.
The holiday is not just for the development contributions. It also includes Uisce Éireann (Irish Water) water and wastewater connection charges, which on its own represent a saving of approximately €6k combined.
Self-builders who are connecting to a group water scheme for their wastewater connection are not eligible for the Irish Water waiver.
How do you apply for the waiver?
To be eligible, you must have filed your commencement notice before April 24th 2024 and complete the build no later than December 31st 2025.
You do not need to apply for the Section 48 waiver. Your local authority simply will not charge you the development contribution. Without the waiver in place, the levy is normally invoiced and payable after you get planning permission.
You will be asked to fill out a form (below) to get your refund.
Will the holiday be extended?
The Department of Housing told Selfbuild mid-March that “no decision has been made in relation to extending the waiver”.
If the waiver were to be extended for another year, self-builders could save up to €37k in total between the development contributions and the connections to mains water and wastewater.
Full details of the scheme’s operation from the Department of Housing’s Circular PL 08/2023.
