The multi-annual current expenditure ceilings for the Environment, Community and Local Government Vote published in the Comprehensive Expenditure Report 2015-2017 are ceilings on gross voted expenditure within which the Department of Environment, Community and Local Government must deliver its services. The ceilings for the Environment, Community and Local Government Vote do not include payments out of the Local Government Fund.
As indicated in my Department's Comprehensive Expenditure Review Report 2015-2017, the breakdown of the overall expenditure ceilings was informed by the comprehensive review process which allowed the Government to consider and set expenditure priorities for the period 2015 to 2017. The final determination of the 2016 and 2017 ceilings will be made by Government in line with the fiscal rules under the Stability and Growth Pact with specific reference to the Expenditure Benchmark.
The Local Government Fund was established by the Local Government Act 1998 which provided for the payment of Motor Tax into the Local Government Fund. All payments into and from the fund are provided for in the Local Government Act 1998, as amended. In addition to motor tax in 2015, Section 157 of the Finance (Local Property Tax) Act 2012 provides for the other main payment into the fund, that is Local Property Tax (LPT). Payments from the fund in 2015 include an LPT allocation to individual local authorities (replacing the general purpose payment to them), Roads and Public Transport Payments via the Transport, Tourism and Sport Vote, a Payment to the Exchequer, a Subvention to Irish Water, Local Authority Rates Payments as a consequence of the exemption of Irish Water from rates and payment for other miscellaneous schemes.
Details of the Estimate of Income and Expenditure of the Local Government Fund are published each year in the Revised Estimates Volume for Public Services.