Catherine Murphy (Kildare North, Social Democrats) | Oireachtas source

The formula counted needs and resources. If a council had a staff of 2,000, that was a need that had to be resourced. If it had four swimming pools, that was a need that had to be resourced. If it had two swimming pools but needed four, it would never get the others because it did not already have them. That is the kind of nonsense to be found in the needs and resources model. It does not factor in any population change. There have been three censuses of population and major demographic shifts since it was introduced. Places exist now that did not even exist at the time, so they cannot be counted. It has nothing to do with the rates base.