Please note the closing date for receipt of applications for the Temporary Development Contributions Waiver Scheme is 28/02/2025 for residential development that commenced between 25/04/23 and 31/12/2024.

The Temporary Development Contribution Waiver Scheme applies to all permitted residential development that commences on site between 25 April 2023 to 31^st December, 2024.

• Development works on qualifying housing units shall commence not later than 31^st 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;
• Please note relevant “Commencement Notices” or “7 Day Notices” should be submitted on or before 17th December 2024. See the link below ‘General Information’ for further information including eligibility for the scheme.

The Temporary Development Contribution Waiver Scheme has been extended to all permitted residential development that commences on site between 25 April 2023 and 31 December 2024 and is completed not later than 31 December 2026. The waiver will cover the full cost of the development contribution levy due from the developer/project promoter under the development contribution scheme operated by the relevant local authority. Under the waiver scheme, instead of developers/project promoters 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 relevant “Commencement Notices” or “7 Day Notices” should be submitted on or before 17th December 2024.

See the links below of documents for further information including eligibility for the scheme.

Please contact the Revenue Department with any further queries on 066-7162100 or email devcon@kerrycoco.ie

• Circular PL 06-24 Uisce Eireann Water Connection Charge Refund Arrangements
• Circular PL 07-2024 DCS Commencement Notice and 7 Day Notice Arrangements
• General Information
• Application Form