The Temporary Development Contribution Waiver Scheme applies for 1 year to all permitted residential development that commences on site between 25 April 2023 and 24 April 2024, and is completed not later than 31 December 2025. The Waiver covers the full costs of the development contribution levy due under the Development Contribution Scheme operated by the relevant Local Authority. The Scheme applies to all permitted residential development. Residential extensions and the refurbishment of existing vacant / derelict properties are not included under the Waiver Scheme.
More details here: https://www.gov.ie/pdf/?file=https://assets.gov.ie/264652/843df41a-1ccd-4fb6-a77c-3152b943cebc.pdf#page=null