Damien English (Meath West, Fine Gael) | Oireachtas source

I thank Senator Colm Burke for raising this matter this morning. Local authorities are under statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered into the valuation list prepared by the independent Commissioner of Valuation pursuant to the Valuation Act 2001. Rates income data are published by the local authorities in their annual financial statements, which are published as a matter of course on local authority websites.The latest year for which complete audited local authority annual financial statement data are available is 2014. Each year, my Department publishes a consolidated local authority financial statement outturn which can be accessed on my Department's website. The total amount of rates collected by local authorities in 2014 was €1.325 billion. A breakdown of commercial rates collected by local authority for 2014 is set out in the local government audit service's publication, Overview of the Work of the Local Government Auditors 2016, which is also published on my Department's website.

Work on the auditing of local authority annual financial statements for 2015 by the local government audit service is ongoing. Rates income is a very important contribution to the cost of services provided by local authorities such as roads, public lighting, development control, parks and open spaces, all essential elements to create the environment in which businesses can prosper. The local government audit service provides independent scrutiny of the financial stewardship of local authorities. The local government audit service carries out audits of local authorities and other bodies in accordance with its code of practice, thereby fostering the highest standards of financial stewardship, governance and public accountability. The audit service also promotes the achievement of value for money in local authorities by undertaking value for money studies and publishing reports thereon. The value for money unit of the local government audit service has carried out a number of studies over the years into the value for money of various local authority activities.

The national oversight and audit commission, NOAC, was established in July 2014 under the Local Government Reform Act to provide independent oversight of the local government sector. Its functions are wide-ranging, involving the scrutiny of performance generally, and financial performance specifically, supporting best practice, overseeing implementation of national local government policy, monitoring and evaluating implementation of corporate plans, adherence to service level agreements and public service reform by local government bodies. The NOAC reports, published in 2016, include the local authority performance indicators and public spending code quality assurance reports for 2015, the rates collection report, the financial performance of local authorities 2013-2015 and a review of local authority performance of the functions under the private rented houses regulations.