Catherine Murphy (Kildare North, Social Democrats)
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156. To ask the Minister for Housing, Planning, Community and Local Government the amount that was allocated to each local authority in 2015 and 2016 from the local government fund in tabular form; the amount of local property tax collected by the Revenue Commissioners by each local authority, in 2015 and 2016 in tabular form; and if he will make a statement on the matter. [12228/17]

Catherine Murphy (Kildare North, Social Democrats)
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157. To ask the Minister for Housing, Planning, Community and Local Government his plans to revise the basis for the distribution of the local property tax following the 2016 census of population; the point in time for establishing each local authority's needs and resources; his plans to review the local authority needs, such as staff ratios, the absence of identified facilities or services and additional new demands that have been acquired; and if he will make a statement on the matter. [12242/17]

Catherine Murphy (Kildare North, Social Democrats)
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158. To ask the Minister for Housing, Planning, Community and Local Government the local authorities that were net contributors to the local property tax equalisation fund in 2015 and 2016; the amounts for each local authority; the counties that were net recipients in 2015 and 2016 and the amounts by local authority; if non-local property tax funds were used to make up any shortfall; and if he will make a statement on the matter. [12243/17]

Catherine Murphy (Kildare North, Social Democrats)
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159. To ask the Minister for Housing, Planning, Community and Local Government the amount the local property tax has been varied by each local authority in 2015 and 2016; his plans to make any alterations to this aspect of the scheme; and if he will make a statement on the matter. [12245/17]

Simon Coveney (Cork South Central, Fine Gael)
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I propose to take Question Nos. 156 to 159, inclusive, together.

Local Property Tax (LPT) was introduced to provide an alternative, stable and sustainable funding base for the local authority sector, providing greater levels of connection between local revenue raising and associated expenditure decisions and giving greater funding certainty for the sector through removing the reliance on other taxes, which may fluctuate according to economic circumstances. LPT is collected and administered by the Revenue Commissioners and is remitted to the Central Fund. The Minister for Finance pays an equivalent to the amount collected in LPT into the Local Government Fund. The Revenue Commissioners publish LPT information including details of LPT collected in all local authority areas on their website at the following link: .

In 2015 and 2016, €548,029,200 and €588,636,453, respectively, were provided to local authorities from the Local Government Fund (LGF). The following tables outline the amount of funding provided to each local authority from the LGF in 2015 and 2016.

The audited accounts of the LGF are available on my department’s website at the following link:

. The 2016 accounts are currently being prepared.

Local retention of LPT commenced in 2015. The Government decided that no local authority would receive less income from LPT in 2015 and 2016 than they received as General Purpose Grants (GPGs) from the Local Government Fund in 2014. Given that local authorities vary significantly from one another in terms of size, population, public service demands, infrastructure and income sources, the Government decided that 80% of LPT is retained locally to fund public services. The remaining 20% is re-distributed to provide equalisation funding to certain local authorities that have lower property tax bases due to the variance in property values and density across the State. In accordance with the decisions taken by Government, no local authority received less discretionary income from LPT in 2015 or 2016 than they received as General Purpose Grants (GPGs) from the Local Government Fund in 2014, unless of course, the authority itself decided to reduce its LPT rate and forfeit the income in line with the power available to local authorities to vary the basic rate of LPT in their respective areas by up to 15%.

The LPT allocations to individual local authorities, amounting to €459m for 2015 and €453m for 2016, along with details of the amounts retained locally in each local authority area, local variation decisions, equalisation amounts etc., are published on my Department’s website at the following links: Local Authority 2015 LPT Allocations:

.

Local Authority 2016 LPT Allocations: .

Sixteen local authorities were net contributors and 15 local authorities were net recipients of equalisation funding in 2015. In 2016, 15 local authorities were net contributors and 16 local authorities were net recipients of equalisation funding. Details of the 20% contribution from all local authorities and the distribution of equalisation funding for both years are set out in the 2015 and 2016 LPT allocations web links referred to above. The shortfall between the total amounts required for equalisation funding purposes and the 20% contribution from local authorities is met by the Exchequer. This approach ensures that every local authority has a basic minimum level of funding available to it. This is a significant investment by the State in the future of local government in a challenging national fiscal situation.

The same formula has been applied to all local authorities who needed to receive equalisation top-up funding from the Local Government Fund. The minimum LPT funding baseline in 2015 and 2016 is linked to previous General Purpose Grant amounts provided to authorities in 2014. The needs of local authorities vary significantly across the State, depending on a very complex range of factors. While there is undoubtedly an infinite suite of options that could be utilised to manage the distribution of LPT between these competing demands, the Government has decided that the current methodology is appropriate as an equitable, comparable, consistent and balanced approach, taking all the relevant factors into account. It should also be noted that LPT is just one source of income for local authorities, with commercial rates and other local charges, for example, providing significant funding for the sector along with grants from Government Departments, such as my Department, and other bodies. My Department keeps the allocation mechanism under review to ensure equitable treatment for all local authorities. Matters relating to equalisation levels and allocation methods for future years will be reviewed as necessary and appropriate.

Section 20 of the Finance (Local Property Tax) Act 2012 provides local authority members with the power to vary the rates of LPT in their areas from 2015 onwards by up to 15%. Any changes to this legislation are a matter for my colleague, the Minister for Finance. If an authority decides to vary the LPT basic rate upwards (by up to 15%) it retains 100% of the resultant additional income collected in that area. Likewise, if the rate is reduced, the authority forgoes the full amount of the reduced income collected.

The elected members of 14 local authorities decided to reduce the LPT rates by between 1.5% and 15% for 2015 while 17 left the rates unchanged. 11 local authorities voted to reduce the LPT rates for 2016 by between 1.5% and 15%, with the remaining 20 leaving the rates unchanged. Details of the varied rates in individual local authorities for both years are set out in the 2015 and 2016 LPT allocations web links referred to above.