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Unfinished Housing Estates

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

Useful Links

  1. Interactive map detailing the developments where the Local Property Tax Waiver applies - County Council interactive map outlining in red the areas of unfinished housing developments deemed to be in a Seriously Problematic Condition(and containing completed properties) and therefore eligible for a waiver from the Local Property Tax, 2013
  2. Government Announcement (Press Release) in relation to Unfinished Housing Developments and the Local Property Tax 2013
  3. National Waiver List prescribed by Minister and as set out in the Finance (local Property Tax) Regulations,2013
  4. FAQs provided by Revenue


If you would like to access additional explanatory information the paragraphs which follow below and the Council FAQ's which are provided at the end may be of assistance.


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

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:

  1. Installation and commissioning of public lighting (subsequent maintenance issues such as individual lamp standard not working etc should be discounted).
  2. Provision of potable water supply.
  3. Provision of wastewater collection, treatment and disposal systems (if provided on a stand alone basis to serve the particular unfinished development) sufficient to ensure that, in the opinion of the Local Authority, no pollution or public health issues are arising.
  4. Access road to at least base course level (including where required, provision for parking).
  5. Provision of access to the dwelling by constructed footpath.
  6. Provision of open space capable of serving the amenity need of the permitted dwelling and being suitable for access and use by members of the public.

    N.B. Deficiencies in landscaping (e.g. tree planting) of public open space or similar would not render a development to be in a seriously problematic condition. In addition, for developments constructed in phases, access to public open space meeting the criteria above on other phases of the development is sufficient.

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.


FAQs provided by Donegal County Council

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