Development contribution waiver: 72 days to complete your house

If your house used the temporary development contribution waiver, you have until 31 December 2026 to complete it. Counting from 20 October 2026, that is 72 days. A house that is not complete by then leaves you owing the council the full amount that was waived.

Who does this affect?

The waiver covered qualifying houses, including self-builds and one-off rural homes, that commenced on site between 25 April 2023 and 31 December 2024. It is closed to new starts, so you only need to act if you already hold a waiver approval and your house is still under construction.

If you did not use the waiver, nothing changes. Budget for the contribution condition on your permission as normal.

Will the date be extended?

Not on current information. In a written answer on 1 October 2026, the Minister for Housing said the Government did not propose to extend the schemes again. The 2024 circular had already moved the completion date once, from 31 December 2025 to 31 December 2026. Councils such as Donegal also describe the house as needing to be “completed not later than 31 December 2026” and plan to verify completed work in early 2027.

What should you do now?

• Write down what is left: finishes, services, wastewater system and certificates.
• Ask the council’s development contributions section, in writing, what it will accept as evidence that the house is complete.
• Where statutory certification applies, agree the timing of the Certificate of Compliance on Completion with your certifier. The certificate of compliance guide explains the steps.
• Ask your lender how the final drawdown fits the date. See staged drawdown.
• If you may miss the date, speak to the council before it passes and keep the reply. There is no confirmed individual extension route, so plan for the possibility of a repayment.

The full rules, dates and clawback are in the development contribution waiver guide.