Section 12 of the Water Services Act 2014 states that public water services property is not rateable for the purposes of the Valuation Act 2001. This exemption applies to Irish Water for the provision of water supply and waste water treatment. Government provides equivalent funding directly to local authorities, through the Local Government Fund, in respect of rates income foregone.
Local authorities have been compensated to the amount of over €46m in 2016 in respect of rates income foregone in respect of Irish Water's infrastructure. A breakdown of the amounts paid to local authorities in 2016 is set out in the following table. A similar provision is being made available in 2017 and an equivalent provision is expected to be made available to local authorities in 2018, subject to the normal budgetary process.
Local Authority
|
2016
€'000
|
Carlow County Council
|
49
|
Cavan County Council
|
30
|
Clare County Council
|
165
|
Cork City Council
|
712
|
Cork County Council
|
1,544
|
Donegal County Council
|
357
|
Dublin City Council
|
14,052
|
Dun Laoghaire/Rathdown
|
3,334
|
Fingal County Council
|
5,249
|
Galway City Council
|
102
|
Galway County Council
|
35
|
Kerry County Council
|
256
|
Kildare County Council
|
2,571
|
Kilkenny County Council
|
23
|
Laois County Council
|
77
|
Leitrim County Council
|
22
|
Limerick City and County Council
|
1,988
|
Longford County Council
|
78
|
Louth County Council
|
586
|
Mayo County Council
|
201
|
Meath County Council
|
308
|
Monaghan County Council
|
11
|
Offaly County Council
|
Nil
|
Roscommon County Council
|
Nil
|
Sligo County Council
|
132
|
South Dublin County Council
|
6,852
|
Tipperary County Council
|
427
|
Waterford City and County Council
|
4,479
|
Westmeath County Council
|
69
|
Wexford County Council
|
129
|
Wicklow County Council
|
2,182
|
Total
|
46,020
|