COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL

MEETING OF SOUTH DUBLIN COUNTY COUNCIL

Monday, November 10, 2025

QUESTION NO. 2

QUESTION: Councillor M. Johansson

To ask the Chief Executive if there are any outstanding development contribution fees from 2020-2025?

REPLY: 

Development contributions were initially introduced under section 26(2) of the Local Government (Planning and Development) Act 1963, which empowered local authorities to require payment of a development contribution as a condition of a planning permission.  Under Section 48 of the Planning and Development Act 2000 (as amended), planning authorities may include conditions requiring the payment of a contribution towards public infrastructure and facilities provided , or to be provided by the local authority- these developments being of benefit to development in the area.

There was a balance of €30,802,656 DR in respect of Development Contributions @ 30/9/2025.

Invoices for payment of the conditioned Development Contributions are issued on receipt of a validated commencement notice. In many cases agreements are made regarding a payment schedule which provides for phased payment options, so although Development Contributions may be outstanding the accounts are being managed via a phasing/payment arrangement which is tracked until payment is made in full.

The following is an outline of the amounts Invoiced, and amounts Received between 01/01/2020 and to 30/09/2024).  

YEAR	INVOICES RAISED 01/01/2020 – 30/09/2025	CONTRIBUTIONS RECEIVED 01/01/2020 – 30/09/2025
2020	€27,352,236.23	€25,456,551
2021	€27,842,265.27	€30,574,613
2022	€52,967,945.67	€37,887,379
2023	€50,207,743.39	€57,818,183
2024	€86,855,342.78	€69,126,525
2025	€21,625,337.17	€30,363,346
TOTAL	€266,850,870.51	€251,226,597

On 25th April 2023, the Government approved measures to assist in the delivery of housing supply through a Temporary Development Contribution Waiver Scheme. This scheme applied to residential units in a planning permission that were commenced between 23rd April 2023 and 31st December 2024, and must be complete by 31st December 2026. 

It should be noted that due to the temporary time - limited Development Contribution Waiver Scheme there was an increase in commencement notices submitted between 2023 and 2024 (including a national increase of 22% in 2023, and in 2024, the number of commencement notices was more than double the 2023 figures). Under the Temporary Waiver Scheme, applications have been processed to the value of €80.6 million which is fully recoupable from central government.