Mr. Tom Moylan:

With regard to working from the 2014 baseline, it should be noted that the local property tax represents the only general-purpose funding that local authorities have. The staff embargo for local authorities was lifted in 2015, yet we are still using 2014 for a baseline figure for general-purpose funding. Therefore, if local authorities want to try to recruit vital staff they lost over the last eight or ten years, they do not have the general-purpose funding to do so because they are working from a 2014 figure. This needs to be examined straight away.

Let me highlight the Deputy's other point on commercial rates and the budget book showing the full income from rates. Arrears must be provided for. I accept the Deputy's point from an accounting point of view. One benefit, however, is that it shows, in monetary terms, the effect of high vacancy levels and the effect of arrears. A monetary figure in the budget book hits home with our members and demonstrates that we have an issue either with high vacancy rates or arrears, and that needs to be addressed. I accept the point. In one way, it can be confusing but it highlights problems and an issue in another way.