Dáil Éireann Debate, Thursday - 1 February 2024
280. Deputy Mairéad Farrell asked the Minister for Housing, Local Government and Heritage the revenue raised by each local authority from local property tax, commercial rates and service charges, and the funding each received from the Exchequer by way of the Local Government Fund in 2023, in tabular form; and if he will make a statement on the matter. [4769/24]
View answerLocal authorities derive their income from a variety of central and local sources including from Local Property Tax (LPT), commercial rates, charges for goods and services and Exchequer funding from Central Government.
The Annual Financial Statement (AFS) of each local authority provides an analysis of their income; these financial statements are produced at the local authority level. The information is generally available on each individual local authority’s website. 2022 is the latest year for which audited AFS data is currently available. Accordingly, the data for 2023 in respect of commercial rates and income from the provision of goods and services is not yet available in my Department.
LPT is administered and collected by the Revenue Commissioners and subsequently transferred into the Local Government Fund (LGF). The funds are ultimately redistributed to local authorities in accordance with the Government’s allocation policies. The Revenue Commissioners publish detailed information on LPT collected, broken down by local authority, on its website at the following link: www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/index.aspx
In line with the commitment in the Programme for Government – Our Shared Future, the LPT allocation mechanism for 2023 was changed to allow for 100% of the estimated yield to be retained locally within the local authority area where it is collected. The underlying principle of the LPT distribution model is that every local authority should have a minimum level of funding, known as the baseline, available to it to support the provision of local services. Baseline funding comes from LPT and is supplemented by the Exchequer where a local authority’s LPT income is less than their baseline level. Detailed information regarding the 2023 LPT allocations, paid from the LGF, amounting to €609.9m is published by my Department at the following link: www.gov.ie/en/publication/02b73-local-property-tax-final-allocations-to-local-authorities-for-2023/
The LGF in any given year, comprises of a combination of LPT receipts and Exchequer funding for various supports and programmes. While a large portion of the LGF is made up of LPT yield, an annual contribution is made from the Exchequer towards LPT equalisation, increased pay and pensions costs associated with national pay agreements, miscellaneous schemes and any other exceptional allocations that may be required. A summary of the funding allocated by my Department to each local authority from the LGF in 2023 (excluding the LPT allocations as previously outlined), is provided in the table below.
Please note, these figures represent the cash spent from the LG Fund during the 2023 calendar year less the LPT. This includes spend in relation to allocations in both 2022 and 2023.
|
Local Authority |
Payments from the Local Government Fund in 2023 (apart from LPT) |
|
Carlow County Council |
€5,344,512.65 |
|
Cavan County Council |
€5,442,818.69 |
|
Clare County Council |
€21,415,300.81 |
|
Cork County Council |
€24,762,117.98 |
|
Cork City Council |
€18,996,189.38 |
|
Donegal County Council |
€12,482,661.61 |
|
Dún Laoghaire Rathdown County Council |
€13,717,479.93 |
|
Dublin City Council |
€71,447,598.26 |
|
Fingal County Council |
€16,724,258.17 |
|
South Dublin County Council |
€15,004,794.24 |
|
Galway City Council |
€5,796,797.93 |
|
Galway County Council |
€13,546,483.65 |
|
Kerry County Council |
€13,330,304.82 |
|
Kilkenny County Council |
€6,964,553.27 |
|
Kildare County Council |
€11,963,819.65 |
|
Laois County Council |
€6,138,308.64 |
|
Leitrim County Council |
€3,609,727.18 |
|
Limerick City & County Council |
€18,490,880.05 |
|
Longford County Council |
€5,434,104.67 |
|
Louth County Council |
€8,130,791.14 |
|
Mayo County Council |
€12,285,815.05 |
|
Meath County Council |
€10,026,885.65 |
|
Monaghan County Council |
€4,632,887.47 |
|
Offaly County Council |
€7,292,378.23 |
|
Roscommon County Council |
€5,552,145.32 |
|
Sligo County Council |
€6,031,264.09 |
|
Tipperary County Council |
€14,329,092.21 |
|
Waterford City & County Council |
€11,134,784.50 |
|
Westmeath County Council |
€6,407,029.67 |
|
Wexford County Council |
€11,146,217.10 |
|
Wicklow County Council |
€8,765,063.65 |
