I propose to take Questions Nos. 327 to 338, inclusive, together.
Local authorities derive their income from a variety of local sources including commercial rates, charges for goods and services and funding from Central Government. It is taken that the questions relate to income from commercial rates.
Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes, in accordance with the details entered in the valuation lists prepared by Tailte Éireann under the Valuation Acts 2001 to 2020. The levying and collection of rates are matters for each individual local authority.
Local authority total gross rates income is reported in the Income and Expenditure Account and in Appendix 7 of their Annual Financial Statements (AFS) . However, it is not analysed by different categories in the AFS, including by different types of property used for business purposes. Therefore, the information requested in relation to local authority income from particular divisions of the energy sector is not available in my Department.