1911. Deputy Eoghan Kenny asked the Minister for Housing, Local Government and Heritage if consideration has been given to extending, retrospectively applying or introducing a successor to the temporary development contribution waiver scheme for owner-occupiers and other residential developments (details supplied); if his Department assessed the number of residential developments that fell outside the waiver due to commencing in early 2025; whether consideration has been given to providing local authorities with discretion to waive or refund development contributions in such circumstances, particularly for individual one-off homes; and if he will make a statement on the matter. [63175/26]

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.

The schemes initially applied for one year to all permitted residential development that commenced on site between 25 April 2023 (the date of the Government Decision approving the measure) and 24 April 2024, and that are completed not later than 31 December 2025. On 23 April 2024, the Government approved an extension for the waiving of local authority “section 48” development contributions in respect of residential development commenced not later than 31 December 2024 and the refunding of Uisce Éireann water and waste water connection charges in respect of residential development commenced not later than 30 September 2024.

In April 2024, the final date for the completion of development works on qualifying houses under the schemes was extended from 31 December 2025 to 31 December 2026.

The temporary measures were intended to be time-bound and have had the desired effect to deliver more housing.

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