I propose to take Questions Nos. 371 and 373 together.
Local 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.
Appendices to the annual Overview of the Work of the Local Government Audit Service reports 2020 to 2023; (see link: www.gov.ie/en/collection/5e9c7-overview-of-the-work-of-the-local-government-audit-service/) show figures for revenue income by type in Appendix 5; and capital income figures by type in Appendix 8. The 2020 Overview report shows the capital income figures relating to grants and subsidies in bar chart format rather than values. 2023 is the latest year for which audited AFS data is currently available. Accordingly, the data for 2024 and 2025 is not yet available in my Department.
The proportion of each local authority’s revenue that is derived from commercial rates can be found in Appendix 6 of the Overview of the Work of the Local Government Audit Service reports 2021 to 2023 (see link: [www.gov.ie/en/collection/5e9c7-overview-of-the-work-of-the-local-government-audit-service/]). The proportion of revenue from commercial rates is not shown as a percentage in the 2020 Overview report. Accordingly, the proportion of local authority revenue that is derived from commercial rates in 2020, which is taken from the audited Annual Financial Statement data, is set out in the table below:
|
Local Authority
|
Commercial Rates 2020
|
|
Local Authority
|
Commercial Rates 2020
|
|
Carlow County Council
|
21%
|
|
Cavan County Council
|
18%
|
|
Clare County Council
|
28%
|
|
Cork City Council
|
29%
|
|
Cork County Council
|
27%
|
|
Donegal County Council
|
17%
|
|
Dublin City Council
|
28%
|
|
Dun Laoghaire/Rathdown County Council
|
33%
|
|
Fingal County Council
|
38%
|
|
Galway City Council
|
28%
|
|
Galway County Council
|
17%
|
|
Kerry County Council
|
21%
|
|
Kildare County Council
|
27%
|
|
Kilkenny County Council
|
18%
|
|
Laois County Council
|
15%
|
|
Leitrim County Council
|
11%
|
|
Limerick City & County Council*
|
24%
|
|
Longford County Council
|
13%
|
|
Louth County Council
|
23%
|
|
Mayo County Council
|
18%
|
|
Meath County Council
|
24%
|
|
Monaghan County Council
|
16%
|
|
Offaly County Council
|
20%
|
|
Roscommon County Council
|
16%
|
|
Sligo County Council
|
16%
|
|
Sth Dublin County Council
|
38%
|
|
Tipperary County Council
|
16%
|
|
Waterford City & County Council
|
19%
|
|
Westmeath County Council
|
16%
|
|
Wexford County Council
|
23%
|
|
Wicklow County Council
|
22%
|
* Note the percentage of rates income as a proportion of total revenue income for Limerick City and County Council reflects an adjustment to exclude HAP income.