Circular PL 08/2023 - Temporary Time-Limited Waiver in respect of Development Contributions - Operational Guidance for Local Authorities

The temporary development contribution waiver applies to all development contribution schemes as adopted by local authorities under Section 48 of the Planning and Development Act 2000, as amended (the Act), including schemes produced under section 48(2)(c). Further details on the operation of the scheme is contained in the guidance document - Guidance Note for Local Authorities - Temporary Waiver in respect of Development Contributions, July 2023.

This guidance is being issued to local authorities to assist them in implementing the temporary development contribution waiver arrangements. It is also envisaged that the guidance will be of practical assistance to the construction sector, professionals and members of the public in understanding the requirements of the new measure.