The Rte article has a link to the report here.
scsi.ie
The report makes it clear that these are the costs to deliver a house not build a house and it includes land costs.
Extract here:
Key findings from the Report
The average cost of delivering a new 3-bed semi in Ireland ranges from €354K in the Northwest to €461K in the Greater Dublin Area
Costs in the GDA have increased on average by 24% or €90K since the last report over three years ago and by 39% since the first report in 2016
Nationally, the average cost of delivering a 3-bed semi is €397K
Excluding Dublin, the average cost across the rest of Ireland is €386K
As a national average, hard costs which include materials and house building costs make up 53% of overall delivery costs
Soft costs – land, margin, levies, finance costs, VAT, etc – make up 47%