Can anyone clarify if building a new house in Dublin will still be subject to the various planning charges such as access to water and other services, when also paying the new property tax on an annual basis for these services?
My understanding is that planning and utility connection fees are completely separate from the property tax and will not be affected by its introduction.
There will probably be provision in the property tax rules that exempts places that are not habitable. You should contact the revenue and find out what the criteria are. In some circumstances you might save money by organising a building project so the residence didn’t become ‘habitable’ until the start of a new assessment year. However, while the tax remains relatively low in comparison to the cost of building a home, this might be a lot more trouble than it’s worth.