190. Deputy Michael Healy-Rae asked the Minister for Housing, Local Government and Heritage if he will re-introduce a development levy waiver for new builds; and if he will make a statement on the matter. [37504/26]

221. Deputy Peter 'Chap' Cleere asked the Minister for Housing, Local Government and Heritage if he has any plans to further extend the development levy waiver; and if he will make a statement on the matter. [37214/26]

I propose to take Questions Nos. 221 and 190 together.

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, including 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 waste water connection charges.

The Government recognised that measures needed to be put in place to help address cost and viability with a view to incentivising the activation of a pipeline of new housing commencements, and assisting in the delivery of supply as quickly as possible. The waiver scheme applied to all permitted residential development including multi-unit developments, self-build houses and one-off houses, student accommodation and sheltered housing.

These temporary measures were always meant to be time-bound and this waiver has had the desired effect to deliver more housing. The waiver came to an end for development commenced in 2024 and the largest number of new housing completions since 2008 was recorded in 2025. The waiver applies to new homes completed by the end of 2026 that commenced before the relevant deadline in 2024.

I confirm that there are no plans to extend or re-introduce the waiver scheme.