My Department does not collect disaggregated data on expenditure by specific cohorts, such as persons with disabilities, older persons and care leavers.
My Department assesses, approves and records local authority social housing delivery on a project basis, rather than on the basis of individual unit types.
As SHIP-funded construction projects by local authorities must, like all publicly-funded construction programmes, comply with the Infrastructure Guidelines (Public Spending Code) and Capital Works Management Framework, my Department periodically issues Basic Unit Costs for each local authority area, for use as a key benchmark for the development and costing of scheme designs at capital appraisal stage. While not a record of actual delivery costs, BUCs are based on an analysis of returned data from tendered social housing schemes over an extended period and updated based on published tender index information as required.
To monitor tender cost trends and to inform BUC levels, my Department analyses the tender data for the construction cost element of new build schemes approved under the SHIP & CAS approval processes for each unit type, where sufficient information is available to allow such costs to be extrapolated and where the information available is appropriate for comparison purposes.
Outlined in the tables below are average construction costs (incl. VAT), recorded as part of the aforementioned analysis for projects tendered in 2025 (for 1 and 2-bedroom apartments generally).
The table also sets out the range of average unit costs (across different projects). The range of costs recorded vary, depending on size of scheme, location, etc. and on the level of abnormal requirements for each scheme, for instance existing site conditions, demolitions, service diversions, site access requirements. Average abnormal costs are also separately identified in the below tables.
2025 construction costs (including abnormals)
|
|
Average Cost Per Unit €
|
Range of Costs per Unit €
|
|
1 bed apartment
2 bed apartment
|
327,132
342,491
|
158k - 468k
206k - 475k
|
2025 abnormal costs
|
|
Average Cost Per Unit €
|
Range of Costs per Unit €
|
|
1 bed apartment
2 bed apartment
|
34,893
29,837
|
6k - 72k
7k - 72k
|
The costs in the above tables relate to the construction element only of the all-in delivery cost. Other items that make up the all-in total include:
• Design/technical fees: Design fees vary from project to project, depending on the location, size and complexity of a scheme (and depending on whether design services are provided by a local authority in-house or via external appointment). As a guideline/indicator, design fees are generally expected to range between 7.5% to 12.5% of construction costs.
• Land cost: Land costs will vary significantly from project to project, depending on location and ownership status (i.e. land costs could vary from existing local authority land at no cost to land purchased at market value).
• Utilities: Connection fees for Irish Water, ESB, gas, etc. As a guideline/indicator, utility connection costs are generally in the order of €7k per unit.
• Other Costs: Other items that make up the all-in delivery cost can include site investigations/surveys, archaeological requirements, Percent for Art contributions - and will vary from scheme to scheme.
My Department has provided over €4.5 billion for AHB social housing delivery between 2020 and 2024 inclusive, through varied funding streams, including Capital Advance Leasing Facility (CALF) and Capital Assistance Scheme (CAS). The details on 2025 expenditure for the range of AHB funded programmes will be available on publication of the Department’s 2025 Appropriation Account.
While CAS provides specifically for priority category needs, including people with disabilities; CALF indirectly supports specialised cohorts, where units are designed to accommodate general and specialised needs.
In 2026, my Department will provide some €575 million for AHB delivered social housing through CALF, and €181 million specifically for specialist needs cohorts via CAS, with €50 million of this ring-fenced to support urgent acquisitions of second hand homes for persons with disabilities, older persons, and care leavers.