Commercial Rates / Charges & Annual Budget - Fingal County Council

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Commercial Rates / Charges & Annual Budget - Fingal County Council

Commercial Rates / Charges & Annual Budget

2008


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Fingal County Region

Fingal County Council | Comhairle Contae

Fhine Gall

Established: 1 st January 1994

Area: 450 square kilometres (173 square miles)

Population: 239,813 (2006 census of population)

Budget: €257.4m Revenue - €498m Capital

Total Spend: €755.4m

Staff: 1,479

€3,159 per head of population


Table of Contents

Page

Message from County Manager 4-5

Commercial Rates – a brief guide 6-8

Commercial Rates – Revaluation Process 9-10

Business Improvements District Schemes and

Entry year property levies 11

Commercial Water/Waste Water Charges 12-13

Fingal Budget 2008 – press release 14

Summary of Annual Budget 2008 15-19

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Introduction

David O’Connor

County Manager

January 2008

Dear Ratepayer

I am pleased to introduce once again our annual booklet giving some useful

information on commercial rates, water charges and our Revenue Budget for

2008.

As you will see from our Budget figures, we expect to collect €114.5M in

commercial rates this year, an increase of close to €12M on last years figure.

Economic development in Fingal continued at a significant rate in 2007 and close

to €8M of our increased rates figure is as a result of buoyancy – i.e. newly

valued commercial properties coming on stream. The balance of the increase of

€4M comes from a rate increase of 3.75%, which I am satisfied will continue to

see Fingal with the lowest cumulative rate increase in any City or County Council

in Ireland over the past decade.

The last decade has seen remarkable growth in the economic

development of Fingal, now the fastest growing county in the country. According

to the last Census (2006), the population of Fingal now stands at 240,000, an

increase of 22% in just four years. It is expected that the population will increase

to over 250,000 by 2010. Swords, the County’s administrative capital saw its

population increase to almost 40,000. This ongoing growth in Fingal is being

supported by Fingal County Council and the Fingal County Development Plan

2005-2011, through the development of housing, commerce and needed

infrastructure.

Fingal is one of Ireland’s most important and dynamic business

locations and continues to attract many of the world’s top businesses. More than

5,000 businesses call Fingal home, and among these are several prominent

multi-national companies. Economically, Fingal has the youngest and most

active population in Ireland. This explains why the County continues to be such a

hive of economic activity.

As a place to do business, Fingal has the lowest rents and commercial rates in

the Greater Dublin Region. This is important from a local competitiveness point

of view and something that I am acutely conscious of. As I mentioned above,

Fingal has maintained the lowest increase in commercial rates of any City or

County Council in Ireland over the past decade and our approach to rate

increases has yielded very good results in terms of inward investment. I

acknowledge and greatly appreciate the important contribution from our

ratepayers to our annual budget. In return, the work we do in development

terms makes Fingal an attractive place for business to locate, thereby

facilitating long term job creation.

Fingal County Council supports businesses in the county through Industrial,

Economic and Enterprise Development. Job creation, particularly in developing

areas is a key priority for Fingal County Council and there have been many

successes in the development of industrial parks on Council owned lands

during the past number of years most notably at Stephenstown Industrial Estate

in Balbriggan, the Beat and Base Enterprise Centres, and Damastown Industrial

Estate, Mulhuddart. Work will shortly commence on a new enterprise centre in

Drinan, just south of Swords under a joint venture arrangement with a private


developer. The new Enterprise Centre will comprise over 100 starter units for

small to medium size businesses with the potential to realise up to 400 jobs on

completion. The proximity of the Enterprise Centre to the town of Swords makes

it easily accessible to road and public transport and the new Metro North line.

The completion of Metro North in 2013, linking Dublin City Centre with Dublin

International Airport and Swords, will create unprecedented new opportunities

for businesses in the county. The massive scale of investment being made is a

vote of confidence by Irish Government and Fingal County Council in the

long-term economic development of the area. To better inform decision-making

the Council is currently preparing a Strategy for the Development of the Metro

North Economic Corridor (Santry – Airport – Swords), which will identify the best

way forward for this corridor well into the future. This economic strategy will

feed into the Swords Town Plan, which is currently at the public consultation

stage. Economic Development and in particular Economic Planning is being

moved further up the agenda. The arrival of Metro North is an amazing

opportunity for the Fingal area and we in the Council will be taking every step

possible to ensure that businesses and communities benefit from the economic

spin-off that it will bring to the area.

It is important to ensure that Fingal County Council continues to foster an

enterprise culture in the County through the addition of new support services

where needed, and through implementing economic development strategies

that provide the conditions needed for businesses to prosper and grow well into

the future. As I have said previously, I am committed to working with our Elected

Members and all relevant stakeholders to ensure this happens.

Finally, I again offer my sincere thanks to you, the ratepayers of Fingal, for the

very important contribution you make to economic development in our county. I

hope you find the booklet useful and informative and I extend my best wishes to

you for a healthy and prosperous new year.

Yours sincerely

David O’Connor

County Manager

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Commercial Rates - A Brief Guide

What are Local Authority Rates?

Rates are a property based tax levied by Local Authorities on the

occupiers of commercial/industrial properties in their

administrative area.

What happens with Rates Income?

Income from rates effectively bridges the gap between our

overall revenue (day to day) expenditure and other sources of

income in order to produce a balanced budget each year. The

income from Rates is substantial (45% of our overall income in

2008) and is essential in the funding of a wide range of services

throughout Fingal.

Who is liable to pay rates?

The occupier on the date on which the rate is made is primarily

liable for the full year’s rates and upon default of payment, a

subsequent occupier may be held liable. If a property is vacant,

the owner or person “entitled to occupy” is liable.

What is subsequent occupier liability?

A subsequent occupier can be held liable for arrears of rates for

up to two years from the making of the rate. It is up to the new

occupier to ensure that all rates, including the current year’s

rates, and all other liabilities (e.g. water/waste water charges)

are paid before the closing of a sale or the assignment of a

lease of any rateable property.

How are rates paid to Fingal County Council?

Rates are payable in two equal instalments, one when the rate

is made in January (on the 23rd January in 2008) and the second

on the 1st July. We have a direct debit facility that allows you to

pay in monthly instalments. This is a popular payment method

and currently over 35% of our ratepayer’s avail of this option.

Payment Methods:

1. By Direct Debit – Pay monthly over the course of the

full year.

2. By Bank Giro Credit Transfer

3. By Post – Cheques, Money Orders and Postal Orders

4. To our Rate Collector – see details below

5. In Person at our Payments Offices at County Hall, Main

Street, Swords, Fingal, Co. Dublin, and Blanchardstown

Offices, Grove Rd., Blanchardstown, Dublin 15

Rate Collectors:

Fingal County Council has 3 Rate Collectors, Eileen Brosnan,

Brian Leonard and Brian Brady, who are responsible for rates

collection throughout the County:

Eileen has responsibility for collection

of rates in the Airport, Swords and the

northern end of Fingal incorporating

Balbriggan, Skerries, Lusk, and

Rush.

Eileen’s contact details are as follows:

Tel.8354019

Mobile:087-4192441

e-mail: eileen.brosnan@fingalcoco.ie

Brian Leonard has responsibility for

collection of rates in the Malahide,

Portmarnock, Howth, Sutton,

Baldoyle and Donabate areas.

Brian’s contact details are as follows:

Tel. 8901780

Mobile: 087- 4197411

e-mail: brian.leonard@fingalcoco.ie

Brian Brady has responsibility for

collection of rates in the west area of

Fingal incorporating Blanchardstown,

Castleknock, Mulhuddart, The Ward and

a small part of Swords (west of the town).

Brian’s contact details are as follows:

Tel. 8337571

Mobile: 087- 9294343

e-mail: brian.brady@fingalcoco.ie

Eileen Brosnan

Rate Collector

Brian Leonard

Rate Collector

Brian Brady

Rate Collector


Commercial Rates - A Brief Guide

What about vacant properties?

If a property is vacant on the day the rate is made (23rd Jan

2008) and is available for letting or undergoing refurbishment,

you can get a rates refund provided the full year’s rates have

been paid.

You will need to complete an application form and a statutory

undertaking for us so that we can consider your application for

a refund. Application forms and explanatory memoranda are

available on our website www.fingalcoco.ie

What does “Making a Rate” mean?

The rate is “made” each year following a public notification

process. The rate books are compiled at the beginning of each

year and are available for inspection by the public for 14 days

prior to the final making of the rate. After the 14 days, the rate

is made by the County Manager and the seal of the Council is

fixed to the rate books.

What factors affect Commercial Rates assessment?

A rates assessment on properties involves two factors –

rateable valuation and annual rate on valuation :

Rateable Valuation

The rateable valuation of property is determined by the

Commissioner of Valuation. In most cases it is based on an

estimate of the likely rent that a tenant would pay on an annual

basis.

Annual Rate on Valuation.

The second factor that determines a rates assessment is what

is called the “Annual Rate on Valuation” (formerly known as

“the rate in the pound”). Put simply, it is a multiplier, and is

determined by the Council at its Annual Budget Meeting. The

annual rate on valuation for 2008 is 66.32 (an additional rate of

3.11 is charged in the Balbriggan Urban area).

A rates assessment is determined simply by multiplying the

rateable valuation by the annual rate on valuation e.g.

R.V. Annual Rate Rates Assessed

on Valuation

€100 x 66.32 = €6,632

The rates year coincides with the financial year.

Who are the Valuation Office?

The Valuation Office is the state property valuation agency.

Their core business is the valuation of property for commercial

rates. The Valuation Office is independent of Local Authorities.

What are the contact details for the Valuation Office?

Name: Valuation Office Ireland

Address: Irish Life Centre

Abbey Street Lower

Dublin 1

Phone: 8171000

Fax: 8171180

Email: info@valoff.ie

Website: www.valoff.ie

Who can apply to have the valuation of property

revised or altered?

The occupier or owner of property, the Rating Authority, or an

occupier of other property appearing on the valuation list may

apply, in writing to the Commissioner of Valuation, to have the

valuation of property revised.

The application for revision must be accompanied by the

appropriate fee. The standard fee for listing a property is

currently set at €250. The Commissioner of Valuation may also

initiate revisions of valuation.

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Commercial Rates - A Brief Guide

Who will assess the valuation of my property?

A valuer, called a “Revision Officer”, from the Valuation Office

will call to assess the valuation of your property.

Will I be contacted about my valuation?

The revision officer will, in the first instance and where

possible, make contact prior to inspection in order to make an

appointment. Once the property has been inspected, the

revision officer will send you a draft certificate containing the

proposed valuation and other details of your property.

If you are unhappy with the valuation or other details contained

in the draft certificate, you may make representations, in

writing, to the revision officer within 28 days of the issue of the

draft certificate.

Following consideration of your representations the revision

officer will send you the final valuation certificate.

Can I appeal my valuation?

You can appeal the valuation to the Commissioner of Valuation

within 40 days from the date of issue of the valuation certificate.

The appeal must be made on the prescribed form (Appeal 1 2002

form) and accompanied by the appropriate fee.

Who do I contact for information on commercial rates/rateable valuations?

You may contact the Rate Collector for your

area details of which are overleaf and also on

all bills that issue. You may also contact the

Rates Department directly as follows:

Fingal County Council

Comhairle Contae Fhine Gall

P.O. Box 174, Fingal County Hall,

Main Street,

Swords, Fingal, Co. Dublin.

The Commissioner of Valuation will consider your appeal and

made a decision within six months of receiving the appeal.

What if I am still unhappy with my valuation?

There is a further right of appeal to the Valuation Tribunal. This

is an independent body set up to settle disputed valuations

between the Commissioner of Valuation and ratepayers or Local

Authorities.

To be valid, an appeal to the Valuation Tribunal must follow the

initial appeal to the Commissioner. It must be in writing and

must specify the grounds of appeal. The appeal must be made

within 28 days and must be accompanied by the appropriate fee.

The address to send the appeal is:

The Registrar An Claraitheoir

Valuation Tribunal An Binse Luachala

Floor One Urlar a hAon

Ormond House Aras Urmhumhan

Ormond Quay Upper Ce Urmhumhan Uacht

Dublin 7 Baile Atha Cliath 7

Is the Valuation Tribunal’s decision final?

The decision of the Valuation Tribunal is final on the amount of

the valuation. There is a further right of appeal to the High Court

and ultimately to the Supreme Court on a point of law.

Phone: 8905355/5357/5358

Fax: 8905379

E-mail: finance@fingalcoco.ie

Website: www.fingalcoco.ie


Revaluation of Fingal

I understand that a general revaluation of properties in

the Fingal area has commenced. Is this correct?

Yes. The Commissioner of Valuation signed a Valuation Order for

Fingal County Council on the 15th March 2007. The revaluation

process is now underway but will not be effective for rating

purposes until 1st Jan 2010.

What is revaluation?

A revaluation is the production of an up-to-date Valuation List of

all commercial and industrial property, within a rating authority

area, by reference to current property rental values at a particular

date.

What is a Valuations List?

A Valuation List is a list showing the valuations of all

commercial and industrial properties in a local authority area.

The Valuation Lists are available for inspection at the Valuation

Office, the Rating Authority or online at www.valoff.ie

What is a Valuation?

A valuation is an estimate of the annual rental value of a

property at a specified valuation date on the assumption that

the occupier is responsible for the commercial rates, repairs

and building insurance of the property.

How is the Valuation of my property assessed?

There are a number of methods used by valuers to assess the

annual rental value. The most common method used is direct

comparison with similar properties in the area.

What happens if my property is owner occupied?

The same basis of assessment applies to all properties

irrespective of whether they are rented or owner occupied.

Why have a Revaluation?

The existing Valuation Lists do not reflect the major shifts in

property values that have occurred over the years. A revaluation

will bring more equity, fairness and transparency into the local

authority rating system by bringing valuations into line with

current property rental values. This will ensure that Local

Authority commercial rates are assessed on the basis of an up-todate

list of valuations of commercial and industrial properties.

A revaluation will result in a redistribution of the commercial

rates liability between ratepayers in a rating authority area

based on current rental values.

Is the Valuation of my property my commercial rates

liability?

No. Your valuation is the basis on which local authorities levy

rates on ratepayers – refer to the example given on page 7 to

see how rates are calculated.

How will my commercial rates liability be calculated

following a revaluation?

The local authority will calculate your commercial rates bill in

the same manner as specified on page 7 i.e. by multiplying the

valuation of your property by annual rate on valuation (ARV).

After a revaluation the ARV will reduce commensurately with

the increase in the valuations.

Will the revaluation increase the commercial rates

income of a local authority?

The purpose of a revaluation is not to increase the total amount

of commercial rates collected by local authorities. The

legislation provides that commercial rates income of local

authorities in the year following a revaluation will be capped.

The only increase permitted in the year following publication of

the Valuation List is an increase to cover inflation.

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Revaluation of Fingal

Will someone call to assess the valuation of the

property?

A valuer from the Revaluation Unit will call to inspect and

assess the value of your property.

Will I be informed about my assessed valuation?

When the valuation of all the properties in your local authority

area have been assessed, the Valuation Office will send you a

proposed Valuation Certificiate containing the proposed

valuation and other details of your property.

You will be invited to make representations in writing within 28

days should you be dissatisfied with the proposed valuation or

other details of your property.

Following consideration of your representations the Valuation

Office will send you a final Valuation Certificate which will form

the basis of the commercial rates assessment on your property.

Can I appeal against my valuation?

You can appeal against the valuation and other details

contained in the FINAL valuation certificate to the

Commissioner of Valuation within 40 days.

The Commissioner of Valuation will consider your appeal and

make a decision within 6 months of receiving the appeal.

Do I need a professional advisor to lodge an appeal?

No. You can lodge an appeal on your own behalf by filling in the

prescribed appeal form, which will be available on the Valuation

Office website.

What if I am still unhappy with my valuation?

There is a further right of appeal to the Valuation Tribunal. To

be valid, an appeal to the Valuation Tribunal must follow the

determination of the initial appeal by the Commissioner of

Valuation. It must be in writing and must specify the grounds of

appeal. The appeal must be made within 28 days and must be

accompanied by the appropriate fee. For more information on

the Valuation Tribunal visit www.valuation-trib.ie

Is the Valuation Tribunal’s decision final?

The decision of the Valuation Tribunal is final on the amount of

the valuation. However, there is a further right of appeal to the

High Court on a point of law and ultimately to the Supreme

Court. The website address is: www.revaluation.ie You can

also email specific queries to the Valuation Office at

info@revaluation.ie or call 8171000.


Business Improvement Districts Schemes & Entry Year Property Levies

Local Government (Business Improvement Districts) Act 2006

As we mentioned in last years booklet the Local Government

(Business Improvement Districts Act) 2006 was enacted on the

24th of December 2006. The two aspects of this legislation

which will be of particular interest to the business community

are:

Provisions relating to the operation of Business

Improvement District Schemes (BIDS) in Ireland.

and

Provisions relating to entry year property levies on newly

constructed commercial and industrial property.

Business Improvement District Schemes

What is the idea behind a Business Improvement

District (BID) Scheme?

A BID scheme is an organisational and financing mechanism

through which the business community can develop and

implement projects, services or works in defined areas to

improve those areas for the betterment of the environment.

Does this mean that the Local Authority will scale

down the level of services being provided?

Absolutely not. The Local Authority will, and are obliged to,

maintain the existing level of services.

Can you give an example of the type of improvement

works the scheme refers to?

The improvements can be as major or minor as the group (BID

Company) requires. It could be as simple as providing additional

street furniture, removal of graffiti to promotion of tourism.

How can a BID scheme be commenced?

The starting point would be a group of businesses coming

together and deciding they require enhanced services or new

facilities or activities in an area. They also agree they would be

willing to pay an additional amount for such services and or

facilities.

Before a BID scheme can proceed, it requires the holding of a

ratepayer plebiscite, the support of a majority of ratepayers and

the approval of the rating authority.

What is the role of the Local Authority in relation to

BIDS Schemes?

Our role is really to facilitate schemes proposed by groups of

ratepayers. We ensure the scheme is appropriate and we

collect and distribute the money on behalf of the BID Company.

What is the current status of the legislation in relation

to the BIDS schemes?

With effect from the 24th April 2007, the provisions of the Local

Government (Business Improvement Districts) Act 2006 relating

to the establishment of Business Improvement District’s

schemes have been commenced and associated ratepayer

Plebiscite regulations have been made.

Are any BID schemes operational in the Country?

A BIDS scheme has been approved in the Dublin City Council

area and a BIDS Company has been formed.

Where can I get more information in relation to BIDS

schemes?

You can refer to the Act itself at www.oireachtas.ie or

www.environ.ie or you can contact Des Bruton

(Finance Department, Fingal County Council) at

des.bruton@fingalcoco.ie.

Entry Year Property Levies

What is the entry year property levy?

The entry year property levy (and post entry year property levy)

is a charge which the Local Authority applies to all newly

erected or newly constructed properties pending the levying of

commercial rates.

Is this an additional charge for existing ratepayers?

No. It only applies from the date a newly constructed property

is valued and entered on the valuation list up to the time

commercial rates are assessed.

How is the charge assessed?

The charge is assessed in much the same way as your rates bill

but is only effective from the date the property is valued up to

the end of that particular financial year.

Can I get more information on this levy?

Yes. You can refer to the Act itself at www.oireachtas.ie. We

have also produced an explanatory leaflet and it is available on

our website www.fingalcoco.ie.

You can also discuss any aspects of the levy by making direct

contact with representatives in our Finance Department as

follows: Robert Lindsay or Emer Brennan – tel. 8905446/

8905345 or email robert.lindsay@fingalcoco.ie or

emer.brennan@fingalcoco.ie

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Commercial Water/Waste Water Charges

& Pricing Policy - A Brief Guide

Who is liable to pay water/waste water charges?

All consumers of mains water, apart from domestic consumers,

are liable for the charge. This means that a charge is payable

on all business premises, on agricultural supplies, on schools,

churches etc. – every type of supply except for a supply to a

domestic residence. We are precluded from charging domestic

residences for water/waste water under the provisions of the

Local Government (Financial Provisions) Act 1997.

What way are consumers billed for water/waste

water?

Consumers pay either on the basis of actual usage (metered

supplies) or, in cases where no meter is yet fitted, on a flat

charge (fixed accounts). Some consumers will only pay a charge

on the basis of “water in”. In other words, they don’t

discharge the water used directly into our drainage system (e.g.

agricultural supplies or properties which have their own waste

water treatment facilities under licence) and so do not incur the

waste water element of the charge.

Are any changes proposed in the billing method?

Yes. In accordance with the Governments Water Pricing Policy,

all “non domestic” supplies are to be charged on a metered

basis. A major water-metering project commenced throughout

the County in 2006 to be completed by the end of 2008, which

will see all non-domestic supplies metered. New meters are

being installed on all non-domestic supplies using the latest

technology to facilitate automated readings.

Why are all supplies being metered?

To comply with Government policy and to ensure an equitable

and transparent charging system.

What are the various types of charges for this year?

The consolidated charge for 2008 will be €1.83 per cubic metre

as compared with €1.67 in 2007 for consumers who are liable

for water and waste water charges.

For consumers who are charged on a “water-in” basis only, the

cost is €0.82 per cubic metre as compared with €0.69 in 2007.

A standing charge of between €32 and €340 per quarter

depending on diameter of service provided, also applies.

Non-Domestic Water & Wastewater 2008

Operational & Maintenance €1.59 per m3

Marginal Capital Costs €0.22 per m3

Capital Replacement Fund €0.02 per m3

Total Charge €1.83 per m3

Non-Domestic Water Only 2008

Operational & Maintenance €0.72 per m3

Marginal Capital Costs €0.09 per m3

Capital Replacement Fund €0.01 per m3

Total Charge €0.82 per m3

If there is domestic usage on the supply we will allow a

deduction of up to €60 per quarter (on consumption) for each

domestic unit. This allowance is based on average domestic

usage.

The fixed rate charge will be €298 in 2008 as compared with

€274.00 in 2007.

A more detailed analysis of these charges will be shown on

the back of bills, which issue. Full details of charges for 2008

are available on our website – www.fingalcoco.ie/water services

/publications / water-pricing charges 2008.


Commercial Water/Waste Water Charges

& Pricing Policy - A Brief Guide

When will I be billed?

Metered consumers are billed on a quarterly basis – March,

June, September and December quarters. The new meters

being installed will facilitate automated readings which means

bills will be based on actual readings each quarter. We will also

read a meter for a consumer on request. The fixed charge bills

(flat rate) issue in February.

Who do I contact if I have a query on my bill?

You may contact our Water Charges Section directly as

follows:

Phone: 890 5488

Fax: 890 5379

E-mail: finance@fingalcoco.ie

Website: www.fingalcoco.ie

or

By letter/personal contact to our offices at County Hall,

Main Street, Swords, Fingal, County Dublin.

How are Water/Waste Water charges paid to Fingal

County Council?

• By direct debit – variable direct debit mandate

available

• By bank giro credit transfer.

• By post – cheques, money orders and postal orders.

• In person at our payments office at County Hall,

Swords or our offices at Grove Road,

Blanchardstown, Dublin 15 between the hours of

9.30am to 3.30pm Monday to Friday.

What happens if my account falls into arrears?

You should make contact with our Credit Control Section (Tel:

8905488) at the earliest opportunity if you have any difficulty in

meeting a payment date. Every effort will be made to agree a

mutually acceptable instalment arrangement. If no response is

made to our requests for payment, as a last resort, the Council

will disconnect a supply. The process is expensive for the

Council and consumers (minimum reconnection fee is €650)

and is not undertaken lightly. The message is – if you have a

difficulty with payment, contact us and avoid problems down the

line!

Who do I contact if I have a problem with my water

supply?

If for some reason you have no water, you suspect a leak on

your supply or are concerned about water quality, please

contact our Water Services Dept at:

Swords Depot: 890 5964

Ballycoolin Depot: 821 1439/821 1986

Head Office, Blanchardstown: 8906253/6210

Fax -8906229. Emergency Number – After 5pm

and at weekends 873 1415.

E-mail waterservices@fingalcoco.ie

What can I do to ensure I am not wasting water?

Ensure all taps are turned off after use – that none of your water

outlets are leaking. Use modern plumbing mechanisms to

make best use of water and minimise waste. Contact our Water

Services Department at 8906253 for further information – also

see details on our website for further information on water

conservation measures: www.fingalcoco.ie / quick links/tap

tips.ie

Read your meter on a regular basis. You are charged for all

water that goes through the meter. If the consumption levels are

abnormally high, you may have a leak. It could prove expensive

if not dealt with promptly.

Treated water is a very valuable and finite resource and is

expensive to produce. Wasting it means additional expense to

the consumer and greater demands on the environment.

If I need a new water supply, who do I contact?

You can download an application form from our website

www.fingalcoco.ie or contact our Water Services Department at

any of the numbers given.

How is the unit price for water/waste water

determined?

The calculation of the unit charge is somewhat complex but the

principle is quite simple.

The principle, in line with the Governments National Water

Pricing Policy Framework, requires the charging of nondomestic

consumers for water services so as to recover the full

costs of providing the service to the customers. In other words,

we charge the customers for the costs of providing the

water/waste water facilities and for the maintenance/upkeep of

the network.

The calculation of the charge for 2008 is based on our estimated

expenditure/income as detailed in our Annual Budget 2008 for

water services and on the estimated flows of water/waste water

through our network. Account is also taken of the costs

involved in providing additions to the network (marginal capital

costs) and of asset replacement (capital replacement fund).

Recoupment of marginal capital costs and capital replacement

fund is normally treated as long term funding which would be

over a period of up to twenty years

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Fingal Budget 2008

Press Release 27th November 2007

Fingal County Council announces €257.4m Budget for

2008

Fingal County Manager David O’Connor will present Fingal

County Council’s draft budget for 2008 to the Councils Elected

Members at the Statutory Budget Meeting on Tuesday 27th

November next. The 2008 budget, projecting an expenditure of

€257.4m, shows an increase in expenditure of 11.8% over the

current year, enabling the Local Authority to make significant

provisions in a number of key areas. In line with

previous years, Fingal County Council proposes to continue with

its policy of maintaining a reasonable rate of increase in

commercial rates. The proposed increase for 2008 at 3.75%, is

in fact lower than the rate of inflation and ensures that Fingal is

the local authority with the lowest cumulative rate increase of

any local authority in the country over the past 10 years.

The 2006 census confirmed that Fingal experienced the highest

growth in the State with 43,400 more people living in Fingal

since 2002, bringing the current population to slightly fewer

than 240,000, across 92,283 households. This growth rate of

22% in population and 51% in the number of households in a

four-year period is almost three times the national rate of

growth and exceeds any previous localised population increase

in the history of the state.

Combining the revenue and capital budgets for 2008 shows an

overall projected spend by Fingal County Council of €755m.

This represents an expenditure of over €3,159 per head of

population in the County.

In his commentary on the Council’s budget for 2008, Fingal

Manager David O’Connor explained that “with our population

expected to increase to 250,000 by 2010, we face serious

challenges in making Fingal a better place for our citizens to

live, work and commute from”. The Manager further pointed out

that “the key long-term challenge facing local authorities, and

Fingal in particular, is to provide high quality public services for

a rapidly expanding, and changing population”. ”Many of the

projects we have in hand are working towards this goal”, he

said.

The Manager went on to explain that while new costing systems

being introduced by the Department of Environment, Heritage

and Local Government to Local Authorities across the country

“will assist local authorities in achieving value for money and

demonstrating efficiency in the use of resources”, there

remains a “very real need for funding deficits and constraints to

be addressed at a national level”. “Failure to do this”, he

The Budget for 2008 was adopted by the Council

at its adjourned Budget Meeting on the 10th

December 2007

explained, “will mean that Fingal and many local authorities

across the country will have very real concerns in their ability to

meet operational costs in the medium to long term.”

Notwithstanding the difficulties involved in bringing a balanced

budget to the Council, the Manager has made significant

provisions for 2008 as follows:

• Expenditure on road upkeep, road improvements and

traffic of €34.7m

• Expenditure on water supply, sewerage and supply

maintenance of €49.6m.

• Investment of €11.1m in land use planning.

• Investment of almost €63.8m in environmental

protection, including spending close to €14m on

household recycling alone and €4.23m on litter control

and street cleaning.

• Expenditure on housing and building totalling €34.1m

including provision for the maintenance of Council’s

housing stock of €6.82m.

• €36.2m will be spent on libraries, parks, open spaces

and community and recreation facilities.

• Provision has also been made in the budget for disabled

persons’ grants totalling €1.2m.

Bearing in mind the rapid growth Fingal has experienced in

recent years the Manager highlighted key challenges the local

authority will face in the years ahead. “Improving our transport

infrastructure with the upgrade of the M50 and bringing the

Metro to Swords will see a huge volume of traffic being taken off

the M1 and its junction with the M50”. “Meeting housing demand

by providing over 42,000 units in an integrated manner is a key

element of our Housing Strategy”, the Manager explained.

“Providing community facilities in a cost effective manner as

well as working in partnership with the Department of

Education and Science for them to provide educational facilities

is central to building sustainable communities”, he emphasised.

Concluding his commentary on the draft budget for 2008 the

Manager offered his thanks to Fingal’s current and previous

Mayors, Cllrs. Alan Farrell and Joe Corr, and to each of the 24

members of the Council “for their co-operation and support on

so many issues during 2007”.

The complete Budget booklet is available on

our website – www.fingalcoco.ie/publication


Summary of Annual Budget 2008

Rate Assessment

Rate Assessment 2002-2008

€34.35m

Swords/Airport/Santry

30%

E58.5

Budgeted Commercial Rates

Income 2008 (€114.49m) by area.

The growth in commercial rates income is a good indicator of economic growth in Fingal. Rates income

has almost doubled from 2002 ( €58.5m) to 2008 (projected income of €114.49m)

E63.17

€8.01m

Balbriggan/Skerries

Donabate

7%

E71.04

E80.04

E96.17

2002 2003 2004 2005 2006 2007 2008

€44.65m

Blanchardstown/Castleknock

Dubber/Ward

39%

€13.74m

Global

12%

E102.78

E114.49

€4.58m

Baldoyle/Howth

4%

€9.16m

Malahide/Portmarnock

8%

The “global valuation” refers to valuations on various utilities (networks), such as E.S.B., Bord Gais and

various telecommunication networks. The rateable valuation of our own Water & Drainage network is

also included in the global valuation.

15


16

Summary of Annual Budget 2008

Table 1

Elements of Expenditure 2008

Other Operational

Costs

18%

Agency Services

7%

Summary of Expenditure

Annual Adopted Annual

Budget 2008 Budget 2007

Estimated Expenditure €257.40m €230.16m

Payroll €90.06m €82.95m

Materials / Plant €13.91m €12.64m

Contracts €23.90m €19.95m

Agency Services €17.41m €15.05m

Energy €8.57m €8.25m

Loan / Lease Charges €16.02m €16.90m

Other Operational Expenditure €44.50m €36.59m

State Funded / Contra €24.48m €21.16m

Fire Protection €18.55m €16.67m

TOTAL €257.40m €230.16m

Loan/Lease

Charges

6%

Materials

/Plants

5%

Fire Services

7%

State Funded

/Contra

10%

Energy

3%

Contracts

9%

Payroll

35%


Summary of Annual Budget 2008

Elements of Income 2008

Table 2

Summary of Income

Annual Adopted Annual

Budget 2008 Budget 2007

Estimated Expenditure € 257.40m € 230.16m

Financed by:

Commercial Rates € 114.49m €102.78m

Local Government Fund € 33.45m €32.66m

Road Grants € 7.96m €7.32m

Other Grants € 20.77m €16.97m

Other Income

Local Government Fund

13%

Roads Grant

3%

Other Grants

8%

(a) Rents/Repayments

(b) Agency Services/

€ 20.63m €16.98m

Recoup Other Local Authorities € 8.70m €7.81m

(c) Water ChargesCommercial € 7.51m €6.98m

(d) Environmental Charge € 14.66m €12.75m

(e) Income from Services/Other € 29.23m €25.91m

TOTAL € 257.40m € 230.16m

Rents &

Repayments

8%

Income form

Other Services

11%

Water Charges

/Commercial

3%

Commercial Rates

45%

Environmental Charge

6%

Agency

Services

3%

State Funded 24% Own Resources 76%

17


18

Summary of Annual Budget 2008

Expenditure & income 2008

by Programme Group

E31.3

Housing

E34.1

E12.1

E34.7

Transport

Revenue Expenditure 2002-2008

E153.6

E170.8

E16.6

Water

E191.3

E49.6

E3.2

E193.3

E11.1

Development

E26.9

E214.5

E63.8

Environment

E230.2

E3.3

E36.2

Recreation

E257.4

2002 2003 2004 2005 2006 2007 2008

E12.0

Education

Grants

E14.0

E3.1

E14.0

Misc.

Income

Expenditure


Summary of Annual Budget 2008

Table B

Calculation of Annual Rate on Valuation 2008

PROGRAMME GROUP Budget 2008 Estimated Outturn 2007

€ €

I Gross Revenue Expenditure

1. Housing & Building 34,054,000 31,025,300

2. Road Transportation & Safety 34,655,600 33,733,700

3. Water Supply & Sewerage 49,576,700 45,418,700

4. Development Incentives & Controls 11,099,600 10,372,700

5. Environmental Protection 63,780,600 56,693,800

6. Recreation & Amenity 36,242,800 33,144,800

7. Agriculture & Education 13,961,500 12,532,400

8. Miscellaneous Services 14,024,200 14,368,800

Total 257,395,000 237,290,200

County Demand (Not Applicable)

Provision for Debit Balance 3,690,300

Adjusted Gross Expenditure 261,085,300 237,290,200

II Gross Revenue Income

1. Housing & Building 31,292,700 27,661,000

2. Road Transportation & Safety 12,092,900 12,667,400

3. Water Supply & Sewerage 16,645,500 15,871,800

4. Development Incentives & Controls 3,203,600 3,239,800

5. Environmental Protection 26,933,700 24,341,100

6. Recreation & Amenity 3,271,000 3,345,300

7. Agriculture & Education 12,003,700 10,718,600

8. Miscellaneous Services 3,067,000 5,179,400

Total 108,510,100 103,024,400

III Net Expenditure 152,575,200 134,265,800

IV Other Income/Credit Balance

Provision for Credit Balance 4,635,200

Local Government Fund 33,451,800

Sub-Total 38,087,000

V Amount to be Levied 114,488,200

VI Net Effective Valuation 1,726,300

VII Annual Rate on Valuation 66.32

19

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