The report also shows that the 3 counties in the Shannonside region required the lowest average income to purchase a house, as well as some of the lowest rent prices nationally.

The tax will be due on property which is both zoned for housing and serviced.

According to the latest report, the three counties in the Shannonside region recorded the lowest number of commencements in the country.

Akiyda Ltd were granted permission to construct the large-scale residential development, including a two-storey creche, in the Cornamaddy and Ballykeeran townlands.

Sean Doyle & Sons Roscommon Ltd is applying for planning to construct 19 new houses at Abbeytown, Roscommon Town.

The average house in the region was priced at over €195,000.

Longford, Leitrim and Roscommon hold some of the country's lowest figures.

The development spans almost 10 hectares and is planned for the Petitswood area outside the town.