Levy Framework

Legislative background

Section 92 of the Maritime Area Planning Act 2021 (MAPA 2021) requires MARA, with the consent of the Minister for Public Expenditure, NDP Delivery and Reform, to establish a levy framework determining the relevant levy to be paid by the holder of a 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.

MARA is obliged to keep the levy framework under review and amend as it thinks fit. If the levy framework is amended or replaced, changes have to be applied to existing MACs and new MACs unless the framework specifies otherwise.

The Levy Framework

This framework is published in accordance with Section 92 of the MAPA 2021.  The levy attaching to a MAC will be calculated by MARA on the basis of below and MARA’s decision in this regard will be final. All levies are indexed to the Harmonised Index of Consumer Prices (HICP), applied on an annual basis.

The Levy Framework provides for two distinct parts:

Part A

Levy Framework, Nearshore – For MACs wholly within the Nearshore which extends 3 nautical miles into the Maritime Area from the legal high water mark.

Part B

Levy Framework, Outer Maritime Area – For MACs wholly or partially within the Outer Maritime Area which includes the entire Maritime Area minus the Nearshore.

A MAC wholly within the Nearshore is valued using Levy Framework Part A based on the Tier that it is within or to which it is contiguous. Where a development falls within or is contiguous to two or more Tiers, then a simple average of the value of the two or more relevant Tiers is used. Where a MAC is not within or contiguous to any Tier, then the closest Tier (using a direct straight line) is used to value the MAC.

Levy Tiers have been categorised using Electoral Divisions (EDs) which are defined National Statutory Boundaries. There are approximately 750 EDs contiguous to the Maritime Area and each of these has been assigned to a specific Tier. The relevant Tiers are illustrated in the following map:

LF Valuation Tiers Map

MAC Levy Valuation Tier Map – PDF

The Electoral Divisions can be viewed at the following link – here

Electoral Divisions

For further information in relation to the Levy Framework, please contact MAC@mara.gov.ie