Guide · Verified 2026-10-05
Development Contribution Rates in Ireland (2026)
When an Irish planning authority grants permission, it attaches a Section 48 development contribution — a levy that part-funds the public infrastructure (roads, drainage, parks, community facilities) serving new development. Every council sets its own rates in a published Development Contribution Scheme, and the structures vary widely: some charge flat rates per square metre, others per residential unit, others band by size, location or services.
Below are the current published rates for all 31 councils, A to Z, each checked against the council's own scheme and linked to it. Where a council has not published its current rates, we say so rather than guess. Supplementary Section 49 levies (for specific infrastructure like Luas or rail lines) are noted where they exist.
Pricing a development? The levy is one cost. Finding the site comes first, and that is what Precedent does. See site sourcing for developers
Carlow County Council
Official schemeDevelopment Contribution Scheme 2025–2029 (effective 1 August 2025)
Indexed each 1 January.
Cavan County Council
Official schemeDevelopment Contribution Scheme 2026–2030 (effective 1 January 2026)
First 40 sqm of a house extension exempt. Indexed each 1 January.
Clare County Council
Official schemeDevelopment Contribution Scheme 2025–2029
Adjusted each 1 January by the Wholesale Price Index, so current charges may be slightly higher.
Cork City Council
Official schemeDevelopment Contribution Scheme 2023–2029
Section 49: A supplementary charge for the suburban rail project applies within defined proximity of certain rail lines/stations (October–December 2026: €14.50 per sqm residential, €28.98 per sqm retail) — confirm whether the site falls inside a chargeable area.
Cork County Council
Official schemeDevelopment Contribution Schemes (CASP and North & West Cork Strategic Plan areas)
Donegal County Council
Official schemeDevelopment Contribution Scheme 2026–2030 (adopted 11 March 2026)
Initial rates; index-linked each 1 March.
Dublin City Council
Official schemeSection 48 Development Contribution Scheme 2026–2029 (applications received from 1 July 2026)
Section 49: Dublin City S49 supplementary schemes (Luas Cross City; Luas Docklands) impose additional charges (c. €2,000 per residential unit; €38–€43 per sqm commercial/retail) within their defined chargeable areas.
Dun Laoghaire Rathdown County Council
Official schemeDevelopment Contribution Scheme 2023–2028 (rates effective from 01/11/2023)
Higher area-specific rates apply in the Sandyford UFP area (residential €20,565.44/unit; office €217.44/sqm), the Cherrywood Planning Scheme area (residential €32,138.55/unit; office €250.30/sqm) and Old Connaught (additional €18,553.52/unit) — 2026 rates.
Section 49: S49 supplementary schemes apply in the Glenamuck Distributor Road area (€35,107.12 per residential unit; €175.87/sqm commercial, from 10/12/2025) and the Luas B1 corridor (per-hectare charges).
Fingal County Council
Official schemeDevelopment Contribution Scheme 2026–2030
Galway City Council
Official schemeDevelopment Contribution Scheme 2020–2026
Galway County Council
Official schemeDevelopment Contribution Scheme 2016 (rates revised 1 August 2019)
Kerry County Council
Official schemeDevelopment Contributions Scheme 2017
Tralee and Killarney (with environs) add a hub-town levy: €12 per sqm residential, €32 commercial, €10 office, €18 industrial. Listowel adds €8 per sqm on commercial and office.
Kildare County Council
Official schemeDevelopment Contribution Scheme 2023–2029
33% reduction for town/village centre and regeneration lands; 75% reduction for protected-structure refurbishment.
Kilkenny County Council
Official schemeDevelopment Contribution Scheme 2026–2030 (effective 21 April 2026)
May be updated each 1 January for inflation.
Laois County Council
Official schemeDevelopment Contribution Scheme 2025–2031 (adopted 29 September 2025, effective 13 October 2025)
The council's site still links the 2023–2029 scheme, which the 2025–2031 scheme replaced.
Leitrim County Council
Official schemeDevelopment Contribution Scheme 2023–2026
Limerick City and County Council
Official schemeDevelopment Contribution Scheme 2025–2031
Not indexed under this scheme. First 60 sqm of a house extension exempt.
Section 49: A supplementary scheme applies for the R526 road.
Longford County Council
Official schemeDevelopment Contribution Scheme 2023–2027 (reviewed June 2026)
Louth County Council
Official schemeDevelopment Contribution Scheme 2023 (adopted 18 September 2023)
Index-adjusted each year by the Wholesale Price Index. North Drogheda has its own scheme.
Mayo County Council
Official schemeDevelopment Contribution Scheme 2023–2029
Subject to indexation.
Meath County Council
Official schemeDevelopment Contribution Scheme 2024–2029
Section 49: An S49 supplementary scheme applies within the Navan–Dublin railway corridor area (per-hectare charges).
Monaghan County Council
Official schemeGeneral Development Contribution Scheme 2021–2026 (adopted 6 September 2021)
Totals combine the scheme's roads and community charges. Subject to indexation.
Offaly County Council
Official schemeDevelopment Contribution Scheme 2026–2032 (adopted 23 March 2026)
Roscommon County Council
Official schemeDevelopment Contribution Scheme 2014 (as amended February 2020)
Sligo County Council
Official schemeDevelopment Contribution Scheme 2018–2024 (in force until replaced)
Index-linked each 1 January since 2018, so current charges are higher than these base rates.
South Dublin County Council
Official schemeDevelopment Contribution Scheme 2026–2028
Tipperary County Council
Official schemeDevelopment Contribution Scheme 2020 (effective 1 January 2020)
House extensions and domestic storage €20 per sqm.
Waterford City and County Council
Official schemeDevelopment Contribution Scheme 2023–2029 (effective 09/02/2023)
Westmeath County Council
Official schemeDevelopment Contribution Scheme 2022–2026 (rates indexed from 1 January 2026)
Wexford County Council
Official schemeDevelopment Contribution Scheme 2026–2029 (effective 1 January 2026)
Retention applications pay three times the rate.
Wicklow County Council
Official schemeDevelopment Contribution Scheme 2015 (rates updated February 2021)
The scheme indexes these rates every 1 January; the latest schedule the council publishes is February 2021, so current charges may be higher — confirm with the council.
Section 49: The Wicklow Port Access & Town Relief Road scheme imposes additional contributions (€6,966.22 per residential unit; €49.40 per sqm industrial/commercial) within its defined area (rates extended September 2025).
Where Precedent fits
A levy only matters once you have a site. Precedent is for finding one. It puts zoning, flood maps, the Land Registry map and planning decisions from every council in one search, so you can:
- find zoned housing land by size, by how much is built on it, and by how close the nearest planning application is;
- see the planning decisions around a site, with the council's own reasons for each refusal;
- check a site's own boundary against flood maps, nature designations and zoning;
- see every scheme of 10 or more homes in for planning, and who applied.
Precedent does not work out a site's levy. For that, use the rates above and the council's own scheme.
Frequently asked questions
What are Section 48 development contributions?
A levy each planning authority may attach as a condition of planning permission under Section 48 of the Planning and Development Act 2000 (as amended), funding public infrastructure that benefits development in its area.
When are they paid?
Once permission is implemented — normally at commencement of development, on the terms of the condition. Nothing is paid at application stage.
Are there exemptions or reductions?
Most schemes exempt or reduce contributions for social housing, small domestic extensions (commonly the first 40 sq m), works to protected structures, voluntary and community facilities, and town-centre or regeneration sites — but the detail differs council by council.
Rates quoted from each planning authority's published Development Contribution Scheme, verified 2026-10-05. Rates are subject to annual indexation, exemptions, reductions and area-specific supplementary schemes; final liability is determined by the planning authority when granting permission. This guide is for information purposes and is not legal or planning advice.