Guide · Verified 2026-07-17

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.

The table below quotes the current published rates for twelve planning authorities, each verified directly against the council's own scheme document. Supplementary Section 49 levies (for specific infrastructure like Luas or rail lines) are noted where they exist.

Dublin City Council

Official scheme

Section 48 Development Contribution Scheme 2023–2026

Residential
€117.00 per sqm of GFA
Commercial / Industrial
€122.00 per sqm of GFA (industrial/commercial)

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 scheme

Development Contribution Scheme 2023–2028 (rates effective from 01/11/2023)

Residential
€13,876.24 per residential unit (countywide)
Commercial / Industrial
€119.84 per sqm (commercial; domestic extensions likewise €119.84 per sqm)

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 scheme

Development Contribution Scheme 2026–2030

Residential
€134.67 per sqm
Commercial / Industrial
€105.16 per sqm (industrial/commercial)

South Dublin County Council

Official scheme

Development Contribution Scheme 2021–2025 (rates as published July 2026)

Residential
€126.46 per sqm
Commercial / Industrial
€119.52 per sqm (industrial/commercial)

Cork City Council

Official scheme

Development Contribution Scheme 2023–2029

Residential
€49.87 per sqm of gross internal floor area (single rate, subject to CPI indexation)
Commercial / Industrial
€49.87 per sqm of gross internal floor area (single rate, subject to CPI indexation)

Section 49: An S49 supplementary charge applies within defined proximity of certain suburban rail lines/stations — confirm whether the site falls inside a chargeable area.

Cork County Council

Official scheme

Development Contribution Schemes (CASP and North & West Cork Strategic Plan areas)

Residential
Banded by location and services: €14–€56 per sqm (CASP area €18–€56; N&WCSP area €14–€44; first 40 sqm of a conventional house exempt)
Commercial / Industrial
€99.00 per sqm (offices/retail); €75.00 per sqm (other non-residential)

Galway City Council

Official scheme

Development Contribution Scheme 2020–2026

Residential
€90.00 per sqm
Commercial / Industrial
€50.00 per sqm (non-residential; category reductions apply, e.g. 50% for manufacturing/warehousing)

Galway County Council

Official scheme

Development Contribution Scheme 2016 (current published scheme)

Residential
Sub-Area 1 (LAP towns/villages & GTPS): €2,000 per house + €7 per sqm, plus €1,000 per unit in schemes of 5+ units in LAP areas; Sub-Area 2 (elsewhere): €1,000 per unit + €5 per sqm
Commercial / Industrial
€10–€20 per sqm by use group and sub-area

Kildare County Council

Official scheme

Development Contribution Scheme 2023–2029

Residential
€62.00 per sqm (first 40 sqm of domestic extensions exempt)
Commercial / Industrial
€62.00 per sqm

33% reduction for town/village centre and regeneration lands; 75% reduction for protected-structure refurbishment.

Meath County Council

Official scheme

Development Contribution Scheme 2024–2029

Residential
Per unit by size: €6,000 (<100 sqm), €6,500 (100–140 sqm), €7,500 (141–200 sqm), €9,000 (201–300 sqm), €11,000 (>300 sqm); domestic extensions under 100 sqm exempt
Commercial / Industrial
€31 per sqm (retail/commercial/office Class 1); €11 per sqm (Classes 2–4 incl. industrial/warehousing); €9 per sqm (open storage/agricultural)

Section 49: An S49 supplementary scheme applies within the Navan–Dublin railway corridor area (per-hectare charges).

Wicklow County Council

Official scheme

Development Contribution Scheme 2021

Residential
Urban: €8,100 per unit (≤100 sqm) + €62 per sqm above 100 sqm; Rural: €2,950 per unit (≤150 sqm) + €55 per sqm above 150 sqm
Commercial / Industrial
€48 per sqm (commercial/retail/office); €47 per sqm (industrial)

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).

Waterford City and County Council

Official scheme

Development Contribution Scheme 2023–2029 (effective 09/02/2023)

Residential
€3,500 per unit (≤125 sqm) + €30 per sqm above 125 sqm (domestic extensions exempt)
Commercial / Industrial
€20 per sqm (non-residential)

What would a specific site owe — and would it get permission at all?

Our Planning Feasibility & Risk Report applies the correct contribution scheme to your site and covers what matters more: nearby grants and refusals, zoning, flood risk, protected structures and subsoil. Print-ready PDF within 24 hours — €149, and you only pay after you receive it.

Order a site report

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 2026-07-17. 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.