Ireland Planning Act Section 48: Development Contribution Guide

Key Takeaways

• The Planning and Development Act, 2000, Section 48 governs development contributions in Ireland (August 2026).
• Planning authorities may include conditions for contributions when granting permission under Section 34.
• A draft contribution scheme must be available for public inspection for not less than 6 weeks.
• You can appeal to An Bord Pleanála if you believe the scheme terms have not been properly applied.

Understanding Section 48 Development Contributions

Section 48 of the Planning and Development Act 2000 provides the statutory framework for development contributions in Ireland. This section allows planning authorities to require financial contributions from developers. These contributions are for public infrastructure and facilities that benefit new developments.

When a planning authority grants permission under section 34 of the Act, it "may, when granting a permission under section 34, include conditions for requiring the payment of a contribution in respect of public infrastructure and facilities benefiting development in the area of the planning authority" (August 2026).

Establishing a Development Contribution Scheme

The basis for determining any contribution "shall be set out in a development contribution scheme made under this section" (August 2026). A planning authority has the discretion to create multiple schemes, as it "may make one or more schemes in respect of different parts of its functional area" (August 2026).

A scheme specifies how contributions are calculated. It "shall state the basis for determining the contributions to be paid in respect of public infrastructure and facilities, in accordance with the terms of the scheme" (August 2026). Schemes can also differentiate based on development type, as "A scheme may make provision for payment of different contributions in respect of different classes or descriptions of development" (August 2026).

Public Consultation and Review

Before a scheme is finalised, the planning authority must engage in a public consultation process. This includes publishing "notice of the draft scheme in at least one newspaper circulating in its area" (August 2026). A copy of the draft scheme must also be sent "to the Minister and prescribed authorities" (August 2026).

The public must have an opportunity to review the draft scheme. The notice must "indicate that a copy of the draft scheme may be inspected at a stated place or places and at stated times during a stated period of not less than 6 weeks" (August 2026). The planning authority is mandated to "consider any written submissions made to it in accordance with the notice under paragraph (c) within the period specified in that notice" (August 2026).

Special Contributions for Exceptional Costs

Beyond general development contribution schemes, Section 48 also allows for "special contributions." A planning authority can "require the payment of a special contribution in respect of a particular development where specific exceptional costs not covered by a scheme are incurred by any local authority in respect of public infrastructure and facilities" (August 2026). This provision addresses unique infrastructure requirements that fall outside the scope of standard schemes.

Scope of Public Infrastructure and Facilities

The Act broadly defines what constitutes public infrastructure and facilities for which contributions can be sought. This includes, but is not limited to, "the provision of open spaces, recreational and community facilities and amenities and landscaping works" (August 2026).

Appeals Against Section 48 Decisions

If you are an applicant for planning permission and believe that the terms of a Section 48 scheme have not been correctly applied to your development, you have a right to appeal. "An appeal may be brought to the Board where an applicant for permission under that section considers that the terms of the scheme have not been properly applied in respect of any condition laid down by the planning authority" (August 2026). The "Board" refers to An Bord Pleanála.

Supplementary Contributions (Section 49)

It is important to note that Section 48 is distinct from Section 49, which deals with supplementary development contributions. Under Section 49, "A planning authority may, when granting a permission under section 34, include conditions requiring the payment of a supplementary contribution" (August 2026). These supplementary schemes typically apply to specific designated public infrastructure projects.

Specific Rates and Exemptions

We have not verified specific per-kW or per-hectare levy rates, as these are determined by individual local authorities in their specific Section 48 Development Contribution Schemes. Renewable energy exemptions and waivers also vary by county council based on national planning policy guidelines. You should consult the relevant local authority's scheme for precise details applicable to your project.