Ms Sinead O'Gorman:

The Deputy is correct. The baseline funding has remained unchanged since 2014-2015. It was not possible to adjust the baselines or undertake the review in advance of the local property tax, LPT, allocations for 2023 due to the delayed census and also to take into account the LPT yield date following revaluation. An examination of the current LPT baseline funding has commenced and is expected to conclude in advance of the LPT decisions to be taken prior to the budgets for 2024. The process will include consultation with the sector and relevant stakeholders. Elected members are the key stakeholders in that regard. Previous reviews and studies of local authority funding will be assessed.

The Deputy is correct. Undertaking such a review is complex and the circumstances of local authorities vary so significantly in terms of population, population density, service needs, geography, topography, roads and coastlines. They are all-----