Income from Motor Tax currently accrues to the Local Government Fund. The Fund historically provided local authorities with finance to fund some of their day-to-day activities, including elements of water services costs, through General Purpose Grant allocations. Following the establishment of Irish Water, the water-related element of General Purpose Grants which previously went to local authorities has been replaced with an annual subvention to Irish Water. €439.1m was provided for this purpose in 2014 and it is expected that €399m will be provided in 2015. No funding has been provided from the local Government fund towards Irish Water's establishment costs.