Development Contributions

Cork City Council operates a General Development Contribution Scheme (GDCS)  and Supplementary Development Contribution Scheme (SDCS) to part fund the provision of public infrastructure and facilities in the City.  All planning permissions are subject to this scheme, including permissions granted on appeal by An Bord Pleanála, unless exempt in accordance with the provisions of the scheme.

How to pay Development Contributions

Contributions are payable prior to commencement of developments or under an agreed payment plan.  Contact to outline your payment options.

Your Customer Account Number must be referenced when making any form of payment.

The following payment options are available:

EFT Details

BankAIB, 66 South Mall Cork
AccountCork City Council Local Fund
IBANIE30 AIBK 9341 7880 9080 86
Account No80908086

By Post- Cheques or Bank Drafts should be made payable to Cork City Council and forwarded to the Planning Department, Development Contributions, City Hall, Anglesea St, Cork.

In Person- At the Planning Department, City Hall.

Cork City Council would like to remind customers that cheques are expensive means of payment for both recipients and issuers.  Electronic payments are secure, less costly and more convenient.

What are Development Contribution Schemes?

Development Contribution Schemes are programs adopted by the Council in accordance with the provisions of Sections 48 and 49 of the Planning & Development Act 2000, (as amended).

They provide a legal basis for the process whereby developers and others are required to financially contribute towards the cost of providing public infrastructure and facilities that will benefit development within their area.

Such schemes increase flexibility for Local Authorities in relation to the range of projects that can be funded from development levies, by allowing authorities to fund public infrastructure without necessarily tying it to a specific development.

Development Contribution Schemes also provide greater transparency and clarity when levies are assessed and applied to development, which allows developers to establish in advance what level of financial contributions may be applicable to a particular project.

They help ensure that Local Authorities can manage and maintain growth by providing key infrastructure to support local economies and communities. 

The contribution rates as detailed in the scheme are subject to a quarterly adjustment using consumer price index (CPI) as published by the Central Statistics Office.

CPI Rates 2024GDCSDC ResidentialSDC Retail
January - March51.824013.436626.8628
April - June51.911513.459326.9082

CPI Rates 2023GDCSCD ResidentialSDC Retail
February 13th - March 49.870012.930025.8500
April - June50.161613.0056


July - September51.1532



October - December51.9990



CPI Rates 2023GDCSDC ResidentialSDC Retail
January - February 2020-2022 Scheme60.562511.466922.9201

CPI Rates 2022GDCSDC ResidentialSDC Retail
January - March55.604210.528121.4036
April - June56.135410.628721.2446
July - September58.260411.031022.0489
October - December59.393811.245622.4778

CPI Rates 2021GDCSDC ResidentialSDC Retail
January - March52.77089.991619.9713
April - June53.195810.072120.1321
July - September54.045810.233020.4538
October - December54.683310.353720.6951

The current Development Contribution Scheme 2020-2022 was adopted by the Council on the 14th September, 2020 and all decisions to grant planning permission made on or after 14th September, 2020 will be subject to conditions of the Scheme. The permission date of grant determines the applicable development contribution scheme.

Temporary Waiver in respect of Development Contributions

On 25 April 2023, the Government approved additional measures under the Housing for All Action Plan to incentivise the activation of increased housing supply and help reduce housing construction costs through the introduction of temporary time-limited arrangements for the waiving of local authority "section 48" development contributions.  This temporary waiver applies for 1 year to all permitted residential development -

  • that commences on site between 25 April 2023 (the date of the Government Decision approving the measure) and 24 April 2024, annd
  • is completed not later than 31 December 2025.

In addition, in recognition of the fact that developers are required to submit "commencement notices" or "7 day notices" to the local authority in accordance with the Building Control Regulations prior to the commencement of works, the waiver arrangements will also apply to developments in respect of which -

  • "commencement notices" were submitted to the local authority within the 28 day period prior to 25 April 2023, i.e., on or after 28 March 2023, or
  • "7 day notices" were submitted to the local authority on or after 4 April 2023.
Eligible Categories

The waiver scheme will apply to all permitted residential development including multi-unit developments, self-build houses and one off rural houses, student accommodation and sheltered housing.

The scheme does not apply to domestic extensions, renovations or refurbishments of existing dwellings, changes of use, 'granny flats', nursing homes, hotels, hostels or aparthotels.  In the context of mixed use developments, the waiver applies only to the residential element of the development.

The waiver applies only to residential units in a planning permission that are commenced and completed in accordance with the provisions of the scheme.  For larger developments, this may mean that only certain phases of development will be eligible for the scheme and that phases of a scheme with a longer delivery timeline will not.

Supplementary development contribution schemes which are in place under Section 49 of the Act are not included in the waiver scheme.

Circular PL 04-2023 Temporary Time Limited Waiver in respect of Development Contributions.pdf (size 279.9 KB)

Circular PL 08-2023 Temporary Waiver in respect of Development Contributions - Operational Guidance.pdf (size 2.4 MB)

Guidance Note for Local Authorities - Temporary Waiver in respect of Development Contributions.pdf (size 1.1 MB)