Creat Tobhaigh
Cúlra reachtach
Section 92 of the Maritime Area Planning Act 2021 (MAPA 2021) requires MARA to establish a levy framework determining the relevant levy to be paid by the holder of a Maritime Area Consent (MAC) for the occupation of the part of the maritime area for the purposes of the undertaking of the maritime usage the subject of the MAC. This published Levy Framework was agreed between MARA and Minister for Public Expenditure, NDP Delivery and Reform in 2023.
MARA is obliged to keep the levy framework under review and amend accordingly. If the levy framework is amended or replaced, changes must be applied to existing MACs and new MACs unless the framework specifies otherwise.
An Creat Tobhaigh
The levy attached to a MAC is calculated by MARA based on the levy framework as detailed below.
The levy framework for the calendar year will be applied to all invoices and charges raised in that year and MARA’s decision in this regard will be final.
The levy framework is updated annually in line with the December figure for All-Items Harmonised Index of the Consumer Price (HICP) values in relation to Ireland, with reference to EuroStat data:

Forálann an Creat Tobhaigh do dhá chuid ar leith:
- Levy Framework, Nearshore, Part A – For MACs wholly within the Nearshore which extends 3 nautical miles into the Maritime Area from the legal high water mark.
- Levy Framework, Outer Maritime Area, Part B – For MACs wholly or partially within the Outer Maritime Area which includes the entire Maritime Area minus the Nearshore.
An Creat Tobhaigh – Cuid A
Creat Tobhaigh, Cladach cóngarach– Do MACanna atá go hiomlán laistigh den Chladach cóngarach a shíneann 3 mhuirmhíle isteach sa Limistéar Muirí ón uachtar láin dhlíthiúil.
Levy Framework Calendar Year: 2025 (Current)
Levy Framework – Part B
Creat Tobhaigh, Limistéar Muirí Amuigh – Do MACanna atá go hiomlán nó go páirteach laistigh den Limistéar Muirí Amuigh a chuimsíonn an Limistéar Muirí ar fad lúide an Cladach cóngarach.
Levy Framework Calendar Year: 2025 (Current)
Déantar MAC atá go hiomlán laistigh den Chladach cóngarach a luacháil trí úsáid a bhaint as Cuid A den Chreat Tobhaigh bunaithe ar an tSraith ina bhfuil sé nó ina bhfuil sé tadhlach. Sa chás go dtagann forbairt laistigh de nó go bhfuil sí tadhlach le dhá Shraith nó níos mó, úsáidtear meán simplí de luach an dá Shraith ábhartha nó níos mó. I gcás nach bhfuil MAC laistigh de nó tadhlach le haon Sraith, ansin úsáidtear an Sraith is gaire (ag baint úsáide as líne dhíreach) chun an MAC a luacháil.
Tá na Sraitheanna Tobhaigh catagóirithe trí úsáid a bhaint as Toghranna (Tanna) atá sainithe mar Theorainneacha Reachtúla Náisiúnta. Tá thart ar 750 Tanna tadhlach leis an gCeantar Muirí agus sannadh gach ceann díobh seo do Shraith ar leith. Léirítear na Sraitheanna ábhartha sa léarscáil seo a leanas:

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Toghranna
Further Queries
For further information in relation to the Levy Framework, please contact revenue@mara.gov.ie