It must be done within the lifetime of the valuation and before the next one is signed.

In order to do the budgets in November 2019, which has been mentioned, we need to know our income and ensure we have a budgetary consultative committee. In fairness, local authorities have the opportunity to make an input. It is the one reserved function. Councillors, on a cross-party basis, take an interest although it is unseen. A big value is placed on these posts. The Chairman asked why would anybody want to be elected to a local authority? It is because we can exercise a limited level power, which comes through money.

In terms of the baseline funding review, it is to consider the financing arrangements for local government more generally. The financial landscape has changed from being an emergency. I take issue, slightly, with what has been said by Councillor McCartan. I acknowledge that Donegal is a poor county so I am not surprised that it needs some money but the national government should decide. The idea that one takes an existing situation, and Sligo County Council might be the nearest thing we have to a bankrupt local authority, but we need the national government to decide rather than tinkering at the edges. We have known about this matter for a long time as there have been cases for the past 20 years. This is not a newsflash and I have been around long enough to know about some of those things.

There are eight recommendations in our report and they have been fairly and practically drawn up. Whether it is through this committee or through the officials and various working groups, this work is relatively urgent. People are very conscious of the tax. There are development opportunities for local government into the future. Councillor McCartan was correct to draw our attention to 1978 and to a legitimate tax. My parents paid domestic rates which they did not like but they understood what services would be provided. Our bins were collected and there was a direct correlation between paying and getting a service. We need to return to that situation. Again, Councillor McCartan touched on the matter, the local authority sector must stand up for itself even though it is the smallest in Europe. Outside of Russia, this country has the most centralised form of local democracy. I can safely say that it is more centralised in Ireland than in Russia because Russians think they would not get away with it. The people in the Custom House are really the permanent government, and there is a permanent government. Their view is they are trying to administer local government in Dublin city from their base in Custom House and that is an unhealthy democratic base going forward.