Brian Stanley (Laois-Offaly, Sinn Fein)
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The note referred to by the Deputy states:

Local authorities have been directed that, similar to their revenue account activity, capital expenditure should not exceed capital income within the reporting year. Development contributions are recorded in the capital account of local authorities. The precise manner in which capital and current accounts are managed in order to achieve the overall balance necessary...

I would not read that as there being huge restrictions on them. I think it is saying that the authority's expenditure on capital should not exceed what it has coming in as income, or what it has as income.