Builders and developers can apply to a local authority for a refund on development levies where they plan to construct residential units within certain thresholds and in specific locations.
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Owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, must pay a charge on the property to the Non Principal Private Residence Bureau through the local authority.
Local authorities provide information and advice to owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, to inform them about the annual charge, possible exemptions, penalties and proof of payment.
Local authorities may investigate and take action against developers of land or property who do have the required permission or have not met the terms of their permission.
You must apply for planning permission if you want to build or demolish property, or significantly alter the use of land or property unless the development is exempt.