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
3

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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.
9

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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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14
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 Charges – Commercial € 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