The Government has extended the development levy waiver and water charge refund arrangements as follows:
- development works on qualifying housing units shall commence not later than 31 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;
- the water connection charge refund arrangements shall terminate on 30 September 2024 with the development levy waiver remaining in place on its own for the remaining 3 months of the year until 31 December 2024;
- claims for the levy waiver shall be submitted by developers to local authorities not later than 28 February 2025;
- requests for refunds of new water services connection charges shall be made to Uisce Éireann not later than 31 December 2024.
The date for the completion of development works on qualifying houses under the scheme is extended from 31 December 2025 to 31 December 2026. This completion date applies to all qualifying houses commenced since the introduction of the scheme, including those that have already commenced prior to the extension of the levy waiver and water charge refund arrangements as communicated in this Circular Letter.
In recognition of the fact that developers are required to submit “commencement notices” or “7 day notices” to the local authority, in accordance with the Building Control Regulations, prior to the commencement of works, the following should be noted –
(i) “Commencement Notices” should be submitted to the local authority prior to the 14 day period preceding 31 December 2024 i.e. the latest date for submission will be 17 December 2024; and
(ii) “7 Day Notices” should be submitted to the local authority not later than 24 December 2024.
In the case of new single unit developments where the developer has opted-out of the requirements for statutory certification under the Building Control Regulations, confirmation of commencement of works on site can be verified by way of visual drive- by inspection by suitable local authority technical personnel. Where this is not possible, the local authority should request relevant supporting documentation to substantiate the commencement date i.e. evidence of payment for pouring of foundations etc.
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