The Temporary Development Contribution Waiver Scheme applies for 1 year to all permitted residential development that commences on site between 25 April 2023 and 24 April 2024, and is completed not later than 31 December 2025.
The waiver will cover the full cost of the development contribution levy due from the developer/applicant under the development contribution scheme operated by the relevant local authority. Under the waiver scheme, instead of developer/applicant having to pay the relevant development contributions to the local authority in the normal manner (usually on commencement of construction or in accordance with an agreed phased payment plan with the local authority), the Department of Housing, Local Government and Heritage will, further to the following, pay the relevant charges due to the local authority on behalf of the person liable for the contribution.
Please note the following:
- Residential developments including multi-unit developments, self-build houses and one off rural houses, student accommodation and sheltered housing will all be eligible to apply for this waiver.
- Residential extensions or refurbishments of existing /vacant/derelict properties are not eligible to apply for this waiver
For queries please contact Bonds and Contributions Unit, Limerick City and County Council at pdcwaiver@limerick.ie