Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

Amendment No. 30 tabled by Deputy Leddin proposes a new section in this Bill to provide that the mayor may prepare a report for the consideration of the Minister for Finance identifying potential new sources of income for Limerick. Under the Local Government Act 2001, as amended, local authorities can charge for specific goods and services. They can levy commercial rates, which are not a tax, under Victorian-era legislation. From 2024, they will levy commercial rates under the Local Government Rates and Other Matters Act 2019, as amended. However, local authorities do not have a role in taxation policy. The Commission on Taxation and Welfare was tasked by Government to independently consider how best the taxation and welfare systems can support economic activity and promote increased employment and prosperity in Ireland. The commission reported to the Minister for Finance in 2022 on alternative sources of local taxation. Proposals include a site value tax and a tourism or bed tax. The report is for the consideration of the Minister for Finance, who has sole responsibility for taxation policy. Decisions about tax changes are generally taken in the context of the budget and as part of the normal annual budget preparations and the finance Bill process.

One of the reasons the implementation forum was established was not only about regular interaction between the mayor and national government but also within its remit was to consider the evolution of powers and their further delegation, and around the whole area falling into exactly what the directly elected mayor role will do. Technically, we are going into the point that it does not fall in under the remit of local authority. However, I take it that the thrust of the Deputy's point is about that whole area. I expect that not on taxation, but in the general area of evolution of powers, this forms part of the legislation under the section on the implementation group. What the Deputy is looking for in substance, while maybe not in technical detail, will be covered under the implementation group in our review. On that basis, the amendment is not appropriate or required and I cannot accept it.