Dáil Éireann Debate, Tuesday - 6 February 2018
613. Deputy Barry Cowen asked the Minister for Housing, Planning and Local Government the amount raised in development levy contributions in each of the years 2001 to 2017, in tabular form; and if he will make a statement on the matter. [5529/18]
Amharc ar fhreagra616. Deputy Shane Cassells asked the Minister for Housing, Planning and Local Government the total and long-term amount due in development levies to each local authority, in tabular form; and if he will make a statement on the matter. [5584/18]
Amharc ar fhreagraI propose to take Questions Nos. 613 and 616 together.
Local authorities operate on an accrual accounting basis and recognise income and expenditure as incurred relating to the period it falls due, regardless of the cash transactions. The annual financial statements, AFSs, of local authorities do not show the annual receipts from development contributions but instead show the gross invoiced income before any income deferral or refund schemes are accounted for. They also show the amount of development contributions due to local authorities, exclusive of any bad debt provision.
Summary information in relation to aggregated accounts for the local government sector for 2015 (the most recent year for which aggregated accounts are available) can be found on my Department’s website at: http://www.housing.gov.ie/sites/default/files/publications/files/afs2015_audited_for_31_las.pdf. The total amount falling due for collection within 12 months can be found in Note 5, Trade Debtors and Prepayments, on page 20.
With effect from 1 January 2014, Irish Water has responsibility for both water supply and waste water services, including the collection of any charges that may be associated with the provision of these services. Amounts invoiced and collected by local authorities in respect of water services prior to this date were subsequently paid over to Irish Water, but still appear as income in the year in which the payment to the local authority became due.
The more detailed information requested is not available in my Department. However, my Department is in the process of reviewing management information being collected from the local government sector generally, including in respect of development contributions, and may make some changes to the requirements in this regard in the coming year, following consultation with local authority directors of finance.
