Seán Fleming (Laois-Offaly, Fianna Fail)
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Question 590: To ask the Minister for the Environment, Heritage and Local Government the guidelines that may have been issued to local authorities in respect of the use of development levies collected by the local authorities; the accounting procedures for same and the disclosure requirements, in relation to the spending of these funds, on a regular or annual basis to members of the local authority or otherwise; and if he will make a statement on the matter. [35326/05]

Dick Roche (Wicklow, Fianna Fail)
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My Department issued a circular letter, PD 4/2003, to planning authorities regarding development contributions on 27 June 2003. The circular reminded planning authorities of the type of infrastructure and facilities that may, under the provisions of the Planning and Development Act 2000, be funded from development contributions. These are: the acquisition of land; the provision of open spaces, recreational and community facilities and amenities and landscaping works; the provision of roads, car parks, car parking places, sewers, waste water and water treatment facilities, drains and watermains; the provision of bus corridors and lanes, bus interchanges facilities and car parks for those facilities, infrastructure to facilitate public transport, cycle and pedestrian facilities and traffic calming measures; the refurbishment, upgrading, enlargement or replacement of roads, car parks, car parking places, sewers, waste water and water facilities, drains or water mains; and ancillary matters.

Section 48 of the Planning and Development Act 2000 provides that moneys accruing to a local authority by way of development contributions must be accounted for in a separate account and must only be applied as capital for public infrastructure. The section also provides that a report of a local authority under section 50 of the Local Government Act 1991 — that is, the local authority's annual report — must contain details of moneys paid or owing to it under the section and must indicate how such moneys paid to it have been expended. In their annual financial statements, local authorities have been required to provide details of accumulated balances of development levies. Annual financial statements in respect of 2005 and future years are required to include details of opening and closing balances on the development levies account together with the extent of movement in and out of the account during the year.