Shane Ross (Dublin Rathdown, Independent) | Oireachtas source

It comes from developers. As the Deputy knows, there is a levy on developments along Luas lines. As I outlined in response to Deputy Troy, the money from the levies is collected by the relevant local authority. The route it takes is somewhat circuitous, the reason for which I do not know but which is required under the Act. It goes from the local authority to TII, then to the Department, which gives it to the NTA. The NTA, as the sanctioning body, sanctions the money and sends it to fund works on the Luas cross-city.

It has to be done because of the mismatch between the levies collected one year from a developer and the money being paid out somewhere else. It is a question of need under the Act.