The Revenue Commissioners have responsibility for the collection of the Local Property Tax and, as such, detailed queries concerning anticipated revenue in 2014 should be directed to my colleague, the Minister for Finance. In any event, the Municipal Districts will not be determined until after the enactment of the Local Government Bill 2013.
The Local Government Bill 2013 provides that members of municipal districts will have input to the development of the local authority budget. In broad terms, the Bill provides that a single budget will be adopted for the overall local authority. The initial draft budget will include estimated expenditure on services as well as a proposed total amount of commercial rates to be levied. It will also include a proposed amount to be made available to the municipal district members by means of a General Municipal Allocation (GMA). To inform the decision on the final GMA, draft budgetary plans for each municipal district will be adopted by the municipal district members, setting out the proposed use of the GMA within their district, having regard to local needs and priorities and based on a prioritised schedule of works for the district. This element of funding will predominantly relate to discretionary areas of expenditure.
Agreement on the final amount of the GMA will be a reserved function of the elected members acting in plenary. Municipal district members may also increase the amount of funding available to them in their draft budgetary plan by increasing certain local charges. Conversely a reduction in those local charges will see a reduction in the amount the municipal district members have available to spend. The manner and format of the local authority budget, including in relation to the GMA, will be provided for in regulations.
