Local authorities derive their income from a variety of sources including commercial rates, charges for goods and services and funding from Central Government. Central Government funding of local authorities includes transfers, both current and capital, from a range of Departments and Offices for a variety of purposes. Some streams of funding are delivered directly from funding departments to local authorities, while others are routed through departmental agencies.
The Comptroller and Auditor General (C&AG) publishes a report on the central government funding of local government. The most recent report refers to 2018 and is available at the following link:
https://www.audit.gov.ie/en/Find-Report/Publications/Report%20on%20the%20Accounts%20of%20the%20Public%20Services/Report%20on%20the%20Accounts%20of%20the%20Public%20Services%202018.html.
Details of local property tax allocations to local authorities for 2020 which are included in the Local Government Fund are available on my Department's website at the following link;
https://www.housing.gov.ie/sites/default/files/publications/files/final_2020_lpt_allocations_after_local_variation.pdf
An allocation of €156m was secured for the local government sector, as part of the national budgetary process for 2020. Of this, €109m is specifically to assist local authorities to meet additional costs in 2020 associated with the unwinding of the Financial Emergency Measures in the Public Interest (FEMPI) legislation and the cumulative effect of implementing National Pay Agreements up to and including the Public Sector Stability Agreement (PSSA).
The details of funding to local authorities from the Local Government Fund, as it was configured, in each year from 2016 to 31 August 2019 are available at the following link..
LG Fund