Set out below is a list of those Unfinished Housing Developments in Donegal which qualify for a waiver from the Property Tax in 2013. Please note that in some cases the waiver only applies to some properties and the entire development may not be exempt. For ease of reference the lists are divided into Local Electoral Areas and Town Council Areas.
If your development is identified on the lists below, then you should follow Link No.2 (see useful links below) to view your development on the Council’s interactive map. The area of your development which is deemed to be in a ‘Seriously Problematic Condition’ will be outlined in red. If your property is within the red line then you are entitled to a waiver from the Local Property Tax 2013.
Alternatively you may follow Link No.1 (see useful links below) and view your development on a map in pdf format provided by the DoECLG
A National Survey of Unfinished Housing Developments was carried out in 2011. The unfinished developments identified in the 2011 survey were categorised into one of four categories, being Categories 1, 2, 3 & 4. In particular Unfinished Housing Developments were categorised as Category 3 or 4 on the basis of the following criteria:
Category 3 – (i) developer is in place, (ii) there is no on-site activity, (iii) the developer is responsible for public safety, (iv) serious public safety issues are present.
Category 4 – (i) no construction activity on site, (ii) no receiver appointed, (iii) serious public safety issues are present, (iv) efforts to contact developer/owner unsuccessful, (v) efforts to compel developer/owner to address safety issues unsuccessful, (vi) enforcement unlikely to yield quick/successful result.
In 2012 the annual Household Charge was introduced. Those Unfinished Housing Developments which were categorised as Category 3 or 4 in the 2011 National Survey were eligible for a waiver and did not have to pay the Household Charge in 2012 (This information is available at http://www.housing.ie/).
Subsequent to this the National Survey of Unfinished Housing Developments was carried out again in the summer of 2012. This survey is available to view at the following link:
National Housing Development Survey 2012
As part of this National Survey all Local Authorities were required for the first time to carry out a survey of all Unfinished Housing Developments in their area so as to determine which developments, or parts of developments, could be considered to be in a ‘Seriously Problematic Condition’. An unfinished development or part of an unfinished development would be considered to be in a ‘Seriously Problematic Condition’ if it failed to positively meet the following nationally consistent criteria:
In 2013 it was decided to replace the Annual Household Charge with the Local Property Tax. Experience with the arrangements for waiver from the Household Charge in 2012 indicated that a more reliable and consistent methodology was needed to determine the circumstances of waiver from the Local Property Tax in 2013. The Minister decided that the fairest and most consistent way to develop a waiver list for the Property Tax in 2013 was to rely on the identification in the 2012 Survey of those unfinished developments, or parts of unfinished developments which were deemed to be in a ‘Seriously Problematic Condition’.
The Minister has now prescribed and published a list of unfinished developments, which in full or in part, are eligible for a waiver from the Local Property Tax in 2013. This list includes all Unfinished Housing Developments, or parts thereof, which are deemed to be in a Seriously Problematic Condition and contain completed properties. N.B – it is important to note that not all unfinished housing developments were deemed to be in a ‘Seriously Problematic Condition’. In addition not all unfinished developments categorised as being in a ‘Seriously Problematic Condition’ are covered by the waiver, this is because problematic developments which do not contain completed homes were not designated as liability only arises for homeowners.