LOCAL GOVERNMENT ACT, 2001

• (i) in respect of any of the relevant body’s local and community development programmes and related policies and strategies, however described, in particular those programmes and related policies and strategies to which section 128B(1)(g) relate, and

• (ii) in so far as those programmes and related policies and strategies impact on the functions of the Committee,

that they are consistent with the objectives of community elements of the Plan, and the Plan generally, and the actions duly taken by the Committee in the furtherance of community elements of the Plan, and

• (d) as appropriate, to have due regard to any advice that may be given or to any recommendations that may be made to the relevant public authority by the Committee under subsection (4).

• (3) A public authority that is not a relevant body shall, in respect of the local and community development programmes of such an authority, or body, have due regard to community elements of the Plan, and the Plan generally, and any recommendations made to it by a Committee in accordance with subsection (4)(b) and shall use its best endeavours to facilitate any requests of the Committee.

• (4) Subject to and in accordance with the functions of the Committee under section 128B (including those of its functions to which section 66 relates), and any regulations made or general policy guidelines issued by the Minister for the purposes of those functions, the Committee may, for the purposes of ensuring consistency with the objectives of community elements of the Plan, and the Plan generally, —

• (a) advise the local authority that established it as to the way in which the local and community development programmes and related policies and strategies of the local authority should be developed or operated as regards the administrative area of that authority, and

• (b) in any other case make recommendations to any public authority or publicly funded body, as to the way in which the local and community development programmes and related policies or strategies of such public authority or publicly funded body should be developed or operate as regards the county or city or city and county concerned.

• (5) Nothing in this section shall be read as requiring the disclosure to a Committee of confidential information, the disclosure of which would be in breach of non-disclosure obligations provided for by law, or the disclosure of commercially sensitive information.

• (6) Where a Committee has made a request to a relevant body for information under paragraph (b) of section 128F(2), nothing in that paragraph shall be read as requiring the disclosure of information that would be materially disproportionate to what was required to achieve the intended result of the request.

(7)(a) Where the Minister is of the opinion that a public authority or other publicly funded body that is not a relevant body should, having regard to this Chapter, section 49A and some or all of the functions of that public authority or publicly funded body, be a relevant body in respect of those functions then, subject to paragraph (b), the Minister may by order declare that that authority or body is a relevant body for the purposes of this Chapter and section 49A, and shall have effect accordingly.

• (b) The Minister shall not make an order under paragraph (a) in respect of a public authority for which another Minister of the Government is directly or indirectly responsible unless that other Minister consents to the order being made.]

129. County or City Development Boards.

129.—F177[…]

PART 13A Business Improvement Districts

129A. Definitions (Part 13).

129A.— In this Part:

"annual BID contribution" has the meaning assigned to it by section 129L;

"annual BID multiplier" means the annual BID multiplier determined for a chargeable period under section 129M(2);

"BID approval date", in relation to a BID scheme, means the date on which the rating authority concerned passes the resolution approving implementation or renewal of the scheme;

"BID company" has the meaning assigned to it by section 129I;

"BID contribution levy" has the meaning assigned to it by section 129N;

"BID fund", in relation to a BID scheme, means the fund established or renewed for that scheme under section 129K;

"BID levypayer", in relation to rateable property subject to a BID contribution levy, means the person liable to pay the levy in respect of the property under section 129N(5);

"BID proponent" means a person specified as a proponent of a BID proposal under section 129C(2)(a);

"BID proposal" has the meaning assigned to it by section 129C;

"BID scheme" means a scheme approved by a rating authority under section 129B(1)(b);

"business improvement district" means a business improvement district established under section 129B;

"chargeable period", in relation to a BID scheme, means each successive 12 month period over which the scheme is to operate, beginning on the scheme commencement date;

"rateable property" means relevant property that is rateable under the Valuation Act 2001;

"ratepayer", in relation to rateable property, means a person required to pay rates on that property;

"ratepayer plebiscite" means a plebiscite described in section 129G;

"scheme commencement date", in relation to a BID scheme, means the date that the scheme comes into force under section 129B(6)(a);

"valuation" means valuation within the meaning of the Valuation Act 2001;

"valuation list" means a valuation list as defined in the Valuation Act 2001.]

129B. F179[Rating authority approval of a business improvement district scheme.

129B.— (1) Subject to and in accordance with this Part, the rating authority for an administrative area may by resolution—

• (a) specify an area within the administrative area and establish that area as a business improvement district, and

• (b) approve implementation of a scheme ("BID scheme") to carry out or provide one or more projects, services or works described in subsection (2) and which scheme is financed in whole or in part by BID contribution levies under this Part.

• (2) The projects, services and works referred to in subsection (1)(b) shall, in the rating authority’s opinion, be—

• (a) for the benefit of the business improvement district and those who live, work or carry on an activity in it, and

• (b) in addition to and not instead of any project, service or work carried out or provided by the rating authority immediately before approval of the scheme.

• (3) Without prejudice to the generality of subsection (2)(a), a BID scheme may include plans or initiatives respecting any of the following projects, services or works:

• (a) the provision, improvement or support in the business improvement district of any of the matters described in Schedule 13;

• (b) the improvement or beautification of streets or footpaths in the business improvement district or any land, buildings or other structures in it;

• (c) the removal of graffiti from streets or footpaths in the business improvement district or any land, buildings or other structures in it;

• (d) the carrying out of studies or making of reports respecting the business improvement district;

• (e) the promotion of tourism in the business improvement district or otherwise marketing or promoting activities, performances, events or use of amenity or facilities in the business improvement district.

• (4) A rating authority may not approve a scheme for implementation under subsection (1)(b) unless—

• (a) the terms of the scheme provide that, subject to section 129S (respecting early termination), the scheme is to operate for at least one year from the time it is to come into force,

• (b) the scheme has been made available to the public in accordance with section 129D and submissions from the public have been invited in accordance with section 129E,

• (c) a ratepayer plebiscite has been held in respect of the scheme and a majority of the ratepayers who vote in the plebiscite vote in favour of its implementation, and

• (d) having regard to submissions referred to in paragraph (b), the rating authority is of the opinion that the scheme is appropriate and does not conflict in a material way with the interests of the local community.

• (5) It is necessary for the passing of a resolution under subsection (1) that at least one-third of the total number of members of the authority concerned vote in favour of the resolution.

• (6) A BID scheme—

• (a) comes into force on the date that—

• (i) is agreed between the rating authority and the BID company responsible for the scheme, and

• (ii) is specified in the resolution approving the scheme under subsection (1),

and

• (b) subject to section 129S (respecting early termination), operates and has effect for the number of years (not exceeding 5 years) as may be specified in the terms of the scheme.

• (7) The 5 year limit in subsection (6)(b) does not prevent a BID scheme being approved under subsection (1) for renewal for one or more further periods, each not exceeding 5 years, provided that the conditions under subsection (4) are met each time the scheme is renewed.

• (8) A rating authority may not do any of the following in respect of a business improvement district for which a BID scheme is in effect:

• (a) revise the boundaries of the business improvement district;

• (b) consolidate the business improvement district with another business improvement district;

• (c) divide the business improvement district into two or more business improvement districts.]

129C. F180[BID proposal.

129C.— (1) A person proposing a scheme for approval under section 129B may submit the proposal ("BID proposal") to the rating authority concerned.

• (2) The BID proposal shall—

• (a) specify the proponent’s name and provide an address for delivery of any notices to the proponent in respect of the proposal,

• (b) define the boundaries of the area being proposed as a business improvement district (including a map showing that area),

• (c) provide a current list of each rateable property in the proposed business improvement district,

• (d) set out the terms of the scheme being proposed, including all of the following:

• (i) a description of the objectives to be achieved under the scheme and a detailed description of the scheme itself specifying each project, service and work to be carried out or provided;

• (ii) the date by which the scheme is expected to be in operation and the number of years over which the scheme is expected to operate;

• (iii) the BID company that will be responsible for implementing or renewing and administering and managing the scheme in accordance with this Part;

• (iv) those terms of the scheme that may be altered by consent of the rating authority and the BID company referred to in subparagraph (iii),

• (e) specify the projects, services or works, if any, that are currently being carried out or provided by the rating authority concerned ("baseline services") and are relevant to the scheme being proposed,

• (f) provide estimates of the following for each year over which the scheme being proposed is to operate:

• (i) the expenditure that will be necessary to carry out or provide the projects, services and works under the scheme;

• (ii) the projected income for the scheme and the sources of that income, including any contribution, grant or assistance from a person or public authority (other than the annual BID contribution);

• (iii) the annual BID contribution,

and

• (g) include such other information that the Minister may by regulation prescribe for purposes of this section.

• (3) On request of a BID proponent, the rating authority shall provide the proponent such information that the proponent may reasonably require in order to determine and specify in the proposal the baseline services relevant to the proposed scheme.

• (4) The BID proponent shall—

• (a) deliver to the rating authority concerned a copy of the BID proposal together with an initial request that the rating authority hold a ratepayer plebiscite on the proposal, and

• (b) provide the rating authority with such information as it reasonably requires to be satisfied that the BID proposal is not inconsistent with this Part and that the proponent has sufficient funds to meet the costs referred to in section 129H, should the proponent be required to do so under that section.

• (5) On receiving the initial request for a ratepayer plebiscite under subsection (4)(a), the rating authority shall, as soon as practicable but subject to subsection (6), comply with sections 129D and 129E.

• (6) The rating authority is not required to comply with subsection (5) until such time as the BID proponent complies with the requirements of subsections (2) and (4).]

129D. F181[BID proposal to be available to public.

129D.— (1) A copy of a BID proposal—

• (a) shall be made available at the principal offices of the rating authority concerned,

• (b) may be inspected by any member of the public during normal opening hours, and

• (c) may be purchased from the rating authority at a price not exceeding the reasonable cost of reproduction.

• (2) In addition to but not instead of complying with subsection (1), the rating authority concerned may publish a copy of the BID proposal on the internet.]

129E. F182[Public input to BID proposal.

129E.— (1) The rating authority concerned shall by way of a public notice invite submissions from the public on a BID proposal.

• (2) Notice under subsection (1) shall—

• (a) describe the proposed scheme in general terms,

• (b) specify the area within the administrative area that is being proposed as a business improvement district,

• (c) include a statement that, if the scheme is established, an annual BID contribution levy will be imposed on and collected from ratepayers of rateable property within the proposed business improvement district,

• (d) specify—

• (i) an address or location at which a copy of the BID proposal may be inspected pursuant to section 129D(1),

• (ii) the price for which a copy of the proposal may be purchased from the rating authority under section 129D(1), and

• (iii) if a copy of the proposal is also published on the internet pursuant to section 129D(2), the website address for viewing that copy,

and

• (e) indicate that any person may, in the manner and by a date specified in the notice ("closing date"), make a submission in relation to the BID proposal.

• (3) For the purposes of subsection (2)(b), the notice may include—

• (a) a map that clearly indicates the boundaries of the proposed business improvement district, or

• (b) a list of the street addresses of the rateable properties within the proposed business improvement district.

• (4) The closing date under subsection (2)(e) may not be less than 30 days after the date on which notice under this section is first published.

• (5) The rating authority shall ensure that the BID proponent receives a copy of each submission made on the BID proposal.

• (6) The rating authority shall prepare a report on the submissions (if any) made on the BID proposal; copies of that report shall be—

• (a) furnished by it to the members of the authority, and

• (b) made available by it to the public, on request and on payment to it of a fee (which fee shall not exceed the reasonable cost of making such a copy),

and, in addition to the foregoing, it may publish a copy of the report on the internet.]

129F. F183[Next steps after public input.

129F.— (1) If, based on submissions made under section 129E, the rating authority concerned is of the view that the BID proposal may be inconsistent with the interests of the local community, the rating authority shall, as soon as practicable after the closing date under section 129E(2)(e) and no later than 60 days after that closing date, notify the BID proponent in writing explaining the nature of the inconsistency.

• (2) Following consideration by the BID proponent of submissions made under section 129E and any notice under subsection (1) of this section, the proponent may, but not sooner than 60 days after the closing date referred to in subsection (1), deliver to the rating authority concerned—

• (a) written confirmation of the initial request to have the BID proposal proceed to a ratepayer plebiscite, or

• (b) written notice to withdraw the BID proposal.

• (3) If the rating authority concerned does not receive written confirmation or notice under subsection (2) within 90 days after the closing date under section 129E(2)(e), the BID proponent is deemed to have withdrawn the BID proposal.

• (4) A BID proponent who delivers notice to withdraw the BID proposal, or is deemed to have withdrawn the proposal, is liable to pay all costs incurred by the rating authority in relation to that proposal.

• (5) The costs for which the BID proponent is liable under subsection (4) are recoverable as a simple contract debt in any court of competent jurisdiction and, if there is more than one such proponent, those proponents are jointly and severally liable for those costs.]

129G. F184[BID proposal goes to ratepayer plebiscite.

129G.— (1) Within 60 days of receiving written confirmation delivered in compliance with section 129F(2)(a), the rating authority concerned shall, in accordance with this section and the regulations made under subsection (6), hold a plebiscite to determine the level of support for the proposal among ratepayers of rateable property in the proposed business improvement district.

• (2) Each rateable property in the proposed business improvement district shall be afforded one vote in the plebiscite.

• (3) The vote under subsection (2) may only be exercised—

• (a) by the ratepayer of the rateable property at the time of the plebiscite, and

• (b) by completing and returning a ballot paper in the form and manner prescribed under subsection (6).

• (4) In the case of a rateable property where 2 or more persons own or occupy the property and are liable for rates on that property—

• (a) they shall be considered as one ratepayer for the purposes of subsection (3)(a),

• (b) they are not entitled to vote in the plebiscite unless a majority of them concurs, and

• (c) unless the vote is signed by a majority of them, it shall be disregarded for purposes of the plebiscite.

• (5) No later than 45 days after receiving written confirmation under section 129F(2)(a), the rating authority concerned shall send, by ordinary post or any other means that may be prescribed by regulation, all ballot papers for completion under subsection (3) to the ratepayers concerned.

• (6) The Minister may make regulations—

• (a) relating to and governing the conduct of a ratepayer plebiscite,

• (b) prescribing the form of a ballot paper under this section and the manner in which it is to be completed and returned, and

• (c) prescribing means other than post for the delivery and return of ballot papers under this section.]

129H. F185[Costs of ratepayer plebiscite.

129H.— (1) If less than 20 percent of the ratepayers who vote in a ratepayer plebiscite vote in favour of having the rating authority concerned approve implementation of the BID proposal as a BID scheme, the BID proponent is liable to pay all costs incurred by the rating authority in relation to that proposal.

• (2) The costs for which a BID proponent is liable under subsection (1) are recoverable as a simple contract debt in any court of competent jurisdiction and, if there is more than one such proponent, those proponents are jointly and severally liable for those costs.]

129I. F186[BID company requirements.

129I.— (1) A BID company shall be a company limited by guarantee and formed and registered under the Companies Acts.

• (2) The principal objects of the BID company shall be stated in its memorandum of association to be as follows:

• (a) to implement or renew and administer and manage a BID scheme or, as the case may be, a scheme being proposed for purposes of this Part;

• (b) to ensure that each project, service and work under the scheme is carried out in accordance with that scheme and this Part;

• (c) to carry out the functions of a BID company in accordance with this Part.

• (3) Subsection (2) does not prevent or restrict the inclusion of objects and powers that are—

• (a) reasonably necessary, proper for or incidental or ancillary to attaining the principal objects referred to in subsection (2), and

• (b) not inconsistent with this Part or any other enactment.

• (4) A BID company shall have a board of directors consisting of not less than 6 members and at least two-thirds of those directors shall be—

• (a) ratepayers of rateable property in the business improvement district or, as the case may be, in the area being proposed as a business improvement district, or

• (b) representatives of such ratepayers.

• (5) On approval of a BID scheme by a rating authority under section 129B, the rating authority is entitled to have the following representation on the board of directors for the BID company that will be implementing or renewing the scheme:

• (a) if the board consists of less than 13 members, one of those members shall be selected by the elected council and one shall be selected by the F187[chief executive];

• (b) if the board of directors consists of 13 or more members, 2 of those members shall be selected by the elected council and 2 shall be selected by the F187[chief executive].

• (6) A vacancy in the membership of the board of directors under subsection (4) or (5) does not invalidate any act or proceeding of the board or impair the right of the board to act, if the number of members is not less than a quorum.]

129J. F188[BID company to meet and adopt first budget following approval of BID scheme.

129J.— (1) Within 60 days after the BID approval date, the board of directors of the BID company responsible for a BID scheme shall—

• (a) hold a meeting of those directors, and

• (b) at that meeting, prepare and adopt a budget for the first chargeable period under the scheme, setting out the matters described in section 129L(1)(a) to (c).

• (2) The provisions of section 129L(1)(a) to (c) and (2) apply in respect of the budget to be prepared and adopted for the first chargeable period under subsection (1) of this section and, for this purpose, the references in section 129L(1) and (2) to "next chargeable period" shall be read as "first chargeable period".

• (3) The BID company shall within 7 days after the1 meeting under subsection (1) submit a copy of the adopted budget to the rating authority concerned.]

129K. F189[Separate BID fund to be established following approval of BID scheme.

129K.— (1) Within 60 days after the BID approval date, the rating authority that approves implementation of a BID scheme shall establish a fund ("BID fund") for that scheme.

• (2) In the case of a BID scheme that is approved for renewal under section 129B, the BID fund previously established for that scheme is continued on that approval.

• (3) The BID fund shall be separate from the local fund of the rating authority and the accounts of the BID fund shall be accounted for separately.

• (4) All BID contribution levies collected by the rating authority in respect of the BID scheme shall be paid into the BID fund.

• (5) Subject to subsection (6), the BID contribution levies that are collected during a chargeable period shall be paid out of the BID fund to the BID company responsible for the BID scheme as required under the terms of the scheme.

• (6) The rating authority may recover from the BID fund all reasonable costs it incurs in performing functions related to the BID scheme.]

129L. F190[Annual budget for BID scheme.

129L.— (1) In each chargeable period under a BID scheme, the BID company responsible for the scheme shall prepare and adopt a budget setting out each of the following for the next chargeable period:

• (a) the expenditure estimated to be necessary during that next chargeable period for—

• (i) carrying out the projects, services and works under the scheme,

• (ii) administering and managing the scheme, and

• (iii) carrying out functions in respect of the scheme in accordance with this Part;

• (b) any income, other than the annual BID contribution under paragraph (c), estimated to accrue to the BID company;

• (c) the total sum of money ("annual BID contribution") that the BID company requests the rating authority contribute towards financing the scheme for the next chargeable period by means of imposing and collecting BID contribution levies under this Part.

• (2) The annual BID contribution under subsection (1)(c) is to be determined by the formula

A — B

where

A is the expenditure referred to in subsection (1)(a), and

B is the income referred to in subsection (1)(b).

• (3) The BID company shall submit a copy of the budget for the next chargeable period to the rating authority concerned at least 14 days before that next chargeable period begins.]

129M. F191[Annual BID multiplier.

129M.— (1) On receiving a copy of the budget adopted by a BID company under section 129J(3) or 129L(3), the rating authority concerned shall determine the annual BID multiplier to be levied against the valuation of each rateable property in the business improvement district to which the budget relates.

• (2) The annual BID multiplier is to be determined by the formula

A + B

C

where

A is the annual BID contribution determined by the BID company pursuant to section 129L(2),

B is the total of—

• (a) all estimated costs that the rating authority expects to incur over the next chargeable period in performing functions related to the BID scheme, and

• (b) if the budget is for the first chargeable period of the scheme under section 129J, all costs incurred by the rating authority in relation to the BID proposal on which the scheme is based, and

C is the aggregate valuation of all rateable property situate in the relevant business improvement district according to the latest valuation list in force at the time of determining the annual BID multiplier under this section.]

129N. F192[Annual BID contribution levy.

129N.— (1) On determining the annual BID multiplier for a chargeable period under section 129M, the rating authority shall impose and collect for that chargeable period a BID contribution levy on each rateable property in the business improvement district in respect of which the BID scheme applies.

• (2) Subject to subsection (3), the amount of the BID contribution levy in respect of a rateable property described in subsection (1) is to be determined by the formula

A x B

where

A is the annual BID multiplier for the relevant chargeable period, and

B is the valuation of the rateable property, according to the latest valuation list in force on the date that that BID multiplier is determined.

• (3) If a rateable property described in subsection (1) is unoccupied on the date that the annual BID multiplier is determined, the amount of the BID contribution levy is to be determined by applying the formula set out in subsection (2) and dividing that result by 2.

• (4) Notice of the BID contribution levy imposed on a rateable property under this section shall be sent by post or otherwise delivered to the person liable to pay the levy for that property under subsection (5) (the "BID levypayer") and the notice shall include the following information:

• (a) the amount of the BID contribution levy;

• (b) the date by which the BID contribution levy is due and payable and the manner in which it is to be paid.

• (5) The following are liable to pay the BID contribution levy for a rateable property under this section:

• (a) the person who is in occupation of the property on the date that the annual BID multiplier is determined;

• (b) if the property is unoccupied on the date referred to in paragraph (a), the person who owns the property on that date.

• (6) The date specified under subsection (4)(b) may not be less than 14 days from the date that the notice is sent under that subsection.

• (7) The BID levypayer shall pay the full amount of the BID contribution levy to the rating authority by the date specified under subsection (4)(b).

• (8) The BID contribution levy for which a BID levypayer is liable under this section is recoverable as a simple contract debt in any court of competent jurisdiction and, if there is more than one such levypayer in respect of a rateable property subject to the levy, those levypayers are jointly and severally liable for that levy.

• (9) A BID contribution levy is not invalidated by any error or defect in the statement of the name of the BID levypayer in the notice under subsection (4) or by the use of the description "the owner" or "the occupier" without any name or addition, and the levy is recoverable from the BID levypayer notwithstanding any such error or defect or the use of any such description.

• (10) For the purposes of this section, rateable property is "unoccupied" if the person who owns the property on the date that the annual BID multiplier is determined (the "owner") satisfies the rating authority that—

• (a) the owner was not occupying the property on that date,

• (b) no other person was entitled to the use or enjoyment of the property on that date, and

• (c) acting in good faith, the owner was genuinely unable to find a suitable tenant for the property at a reasonable rent.]

129O. F193[Recalculation of levy in event of total destruction or demolition of property.

129O.— (1) If, during a chargeable period, a rateable property subject to a BID contribution levy is demolished or destroyed to the extent that it is incapable of rateable occupation by the owner of the property, the BID levypayer may apply in writing to the rating authority concerned for a refund or credit on the amount of the levy paid or payable for the chargeable period.

• (2) On receiving the application and being satisfied that the condition described in subsection (1) has been met, the rating authority shall prorate the amount of the BID contribution levy that was paid or is payable for that portion of the chargeable period during which the property is incapable of rateable occupation and that prorated amount shall be—

• (a) refunded to the applicant BID levypayer, in the case where the levy has already been paid in full,

• (b) refunded to the applicant BID levypayer to the extent that any partial payment of the levy that has been made would result in an overpayment because of the application of this subsection, or

• (c) if paragraphs (a) and (b) do not apply, credited to the account of the applicant BID levypayer.]

129P. F194[Recalculation of levy if valuation amended during chargeable period.

129P.— (1) This section applies if—

• (a) a BID levypayer has paid the BID contribution levy payable in respect of a rateable property for a chargeable period,

• (b) the valuation of the property changes during that chargeable period because of amendment to the valuation list described in section 28 of the Valuation Act 2001, and

• (c) the BID levypayer has not received a refund or credit under section 129O in respect of the rateable property for that chargeable period.

• (2) As soon as reasonably practicable after amendment of the valuation of the rateable property described in subsection (1), the BID contribution levy for that rateable property shall be recalculated by the rating authority under section 129N(2) or (3), as the case may be, using the same BID multiplier but the amended valuation for the property, and the recalculated amount shall be prorated based on the number of days remaining in the relevant chargeable period, beginning with the date that the valuation is amended.

• (3) If, as a result of the recalculation under subsection (2), the payment of the BID contribution levy described in subsection (1)(a) involved an overpayment and there are no arrears of BID contribution levies outstanding on the property concerned or if there are such arrears they are less than the amount of the overpayment, then the rating authority shall pay to the BID levypayer concerned a refund in the amount of the overpayment less the amount of any such arrears owing.

• (4) If, as a result of the recalculation under subsection (2), the payment of the BID contribution levy described in subsection (1)(a) involved an underpayment, then—

• (a) the BID levypayer is liable for the balance owing,

• (b) the balance owing may be recovered from the BID levypayer by the same means provided under section 129N, and

• (c) the provisions of section 129N(4) to (9) apply for the purposes of that recovery.

• (5) If—

• (a) the amended valuation for the rateable property referred to in subsection (2) is consequently the subject of an appeal under Part 7 of the Valuation Act 2001, and

• (b) after all appeals under that Part have been exhausted, the final valuation of the property for the relevant chargeable period is different than it was for purposes of the recalculation under subsection (2),

the rating authority shall recalculate the BID contribution levy for that property under section 129N(2) or (3), as the case may be, using the same formula applied in those provisions except where "B" is now the final valuation of the property referred to in paragraph (b) of this subsection.

• (6) If, as a result of recalculation under subsection (5), the amount of money paid by the BID levypayer for the relevant chargeable period involved an overpayment or an underpayment, then—

• (a) in the case of an overpayment, subsection (3) applies, and

• (b) in the case of an underpayment, subsection (4) applies.]

129Q. F195[Care and management of BID contribution levies.

129Q.— All BID contribution levies imposed and to be collected pursuant to this Part are placed under the care and management of the rating authority concerned.]

129R. F196[Keeping of accounts and financial statements.

129R.— (1) A BID company responsible for a BID scheme shall keep all proper and usual accounts of moneys received or spent by it, including an income and expenditure account and a balance sheet.

• (2) Without limiting subsection (1), the BID company shall establish, operate and maintain financial systems, accounts, reporting and record keeping procedures, including the preparation of annual financial statements, which are based on generally accepted accounting principles and practices.

• (3) The BID company shall—

• (a) submit to the rating authority a copy of its annual audited accounts no later than 12 weeks after the close of the financial year of the BID company to which those accounts relate, and

• (b) on request of any person, provide a copy of those accounts at a price not exceeding the reasonable cost of reproduction.

• (4) The rating authority may also require the preparation and submission to it of statements of the financial position of the BID company.

• (5) Statements of financial position submitted shall contain such detail and be prepared and submitted at such intervals as may be specified by the rating authority.]

129S. F197[Early termination of BID schemes.

129S.— (1) The rating authority that approves implementation or renewal of a BID scheme may by resolution terminate the scheme if any of the following apply:

• (a) in the opinion of the rating authority, the BID company responsible for the scheme—

• (i) will have insufficient finances to meet its liabilities for the current chargeable period and the rating authority has offered the BID company a reasonable opportunity to arrange for—

• (A) financing the shortfall, or

• (B) a reduction in the projects, services or works under the scheme which is sufficient to offset the shortfall,

• (ii) is not carrying out or providing the projects, services or works in accordance with the scheme, or

• (iii) is not in compliance with any provision in this Part;

• (b) the rating authority is unable, due to any cause beyond its control, to perform its functions in relation to the BID scheme.

• (2) It is necessary for the passing of a resolution under subsection (1) that at least one-third of the total number of members of the authority concerned vote in favour of the resolution.

• (3) At least 28 days before the date of the termination, the rating authority shall give written notice to the BID company of its intention to terminate the BID scheme under subsection (1).

• (4) The BID company responsible for a BID scheme may terminate the scheme if any of the following apply:

• (a) the BID company will have insufficient finances to meet its liabilities for the current chargeable period and it has made a reasonable effort to arrange for—

• (i) financing the shortfall, or

• (ii) a reduction in the projects, services or works under the scheme which is sufficient to offset the shortfall;

• (b) the BID company is unable, due to any cause beyond its control, to carry out or provide the projects, services or works under the scheme;

• (c) the projects, services or works to be carried out or provided under the scheme are no longer required.

• (5) At least 28 days before the date of the termination, the BID company shall give written notice to the rating authority concerned of its intention to terminate the BID scheme under subsection (4). ]

129T. F198[Final accounting of BID fund on termination of BID scheme.

129T.— (1) As soon as is reasonably practicable after termination of a BID scheme under section 129S or after a scheme is no longer in force and is not renewed, the rating authority concerned shall give written notice of the termination to—

• (a) if the termination occurs during a chargeable period under the scheme, those persons liable to pay a BID contribution levy for that chargeable period, and

• (b) if the scheme is no longer in force and is not renewed under section 129B, those persons most recently liable to pay the BID contribution levy when the scheme was in force.

• (2) The written notice referred to in subsection (1) shall explain if a refund is to be made under subsection (4).

• (3) Subsection (4) applies if, after deducting—

• (a) all costs incurred by the rating authority in performing functions related to the BID scheme, and

• (b) all costs that the rating authority expects to incur in the performance of its functions under this part,

there is a credit to the relevant BID fund that would, when divided between the BID levypayers who paid the most recent BID contribution levy owing before the scheme’s termination (and divided on a basis proportionate to their contribution to the annual BID contribution for the most recent chargeable period), enable a refund of at least €50 to each of those levypayers.

• (4) The rating authority shall—

• (a) after making the deductions described in subsection (3)(a) and (b), calculate the amount of the credit to the relevant BID fund that is to be refunded to each BID levypayer described in that subsection, and

• (b) make arrangements for those refunds to be made.

• (5) If subsection (3) does not apply, the rating authority shall transfer the credit balance in the relevant BID fund to the credit of the local fund of the rating authority.]

PART 14 The Local Government Service

Chapter 1 The Elected Council

130. Policy role of elected council.

130.—It is a function of the elected council of a local authority to determine by resolution the policy of the local authority subject to and in accordance with this Act and the other enactments relating to that authority.

131. Reserved functions.

131.—(1)(a) F199[Subject to section 131A, the elected council of a local authority or the members of a joint body shall] directly exercise and perform by resolution at a meeting of the local authority or body every function to which this section applies.

• (b) The functions referred to in paragraph (a) shall be known as reserved functions of a local authority or of a joint body, as the case may be, and in this Act are referred to as “reserved functions”.

• (2) This section applies to every function—

• F199[(a) designated as a reserved function by any provision of the Local Government Acts 1925 to 2014 (including a designation by order under subsection (3)), a provision of any other Act that is to be construed together with those Acts, or as specified in Schedule 14 or, subject to section 131B(1), Schedule 14A,]

• (b) designated as a reserved function by any provision of any other enactment relating to a local authority or joint body;

• (c) expressly made exercisable by resolution under this Act or under any other enactment relating to a local authority or joint body which was enacted after the 13th day of June, 1940.

(3)(a) The Minister may by order designate a specified function of local authorities or joint bodies to be a reserved function and for so long as an order is in force the function is a reserved function.

• (b) Any order made under subsection (2) of section 41 of the Local Government Act, 1991, or continued in force by subsection (5) of that section shall continue in force as if made under this subsection and may be amended or revoked accordingly.

• F200[(c) An order under paragraph (a) may provide that a specified function designated by such order to be a reserved function may be performed, or shall be performed, as provided in the order, in respect of each municipal district in the county or the city and county, as the case may be, by the municipal district members concerned, subject to the provisions of subsections (4) to (6) of section 131A.]

• (4) Any reference to a reserved function in respect of a local authority or joint body in any enactment enacted before the commencement of this provision or to a function exercisable by resolution to which subsection (2)(c) applies shall be read as a reference to a reserved function for the purposes of this Act.

• (5) For the purposes of this section “function” does not include a function relating to the employees of a local authority or joint body or the direction, supervision, service, remuneration or discipline of such employees or any of them, other than a function referred to in section 145(1).

131A. F201[Performance of reserved functions in respect of municipal district members

131A.—(1) Subject to subsection (4), in respect of the elected council of a local authority that is the council of a county (other than the council of a county to which section 22A(4) relates) or of a city and county, a reserved function which is specified in—

• (a) paragraphs 1 and 3 (other than in respect of a joint body) of Schedule 14 and Part 1 of Schedule 14A shall be performed in respect of each municipal district within the administrative area of the local authority by the municipal district members concerned, and

• (b) paragraphs 5, 6 or 7 of Schedule 14 and Part 2 of Schedule 14A, may be performed in respect of a municipal district within the administrative area of the local authority by—

• (i) the municipal district members, or

• (ii) the local authority.

(2)(a) In addition to the functions referred to in subsection (1), a local authority that is the council of a county or a city and county may, subject to paragraph (e), by resolution delegate with or without restrictions to the municipal district members for any municipal district in the area of the local authority any of its functions that may be performed by resolution and a function so delegated shall, accordingly, be performed in respect of each such municipal district in the administrative area of the local authority (or any part of such district) by the municipal district members concerned.

• (b) A local authority may, following consultation with the municipal district members concerned, by resolution, revoke the delegation by it under this subsection of a function, but the revocation is without prejudice to anything previously done by virtue of the delegated function.

• (c) A function shall not be delegated by a local authority in such a manner that, at the same time, it is exercisable—

• (i) by a committee established under section 51, and

• (ii) by municipal district members under this subsection.

• (d) A resolution of a local authority delegating or revoking the delegation of a function to municipal district members shall not be treated as having been passed unless at least a half of the total number of members of the local authority concerned vote in favour of the resolution.

• (e) A local authority shall not delegate any of its functions to which subparagraphs (i) to (iv) of section 51(2)(a) relates to the municipal district members.

• (3) The functions, by virtue of subsection (2)(a), of municipal district members shall not be delegated by the municipal district members.

• (4) Municipal district members may by resolution decide, subject to the approval by resolution of the local authority and the approval of the Minister, that a particular function to which subsection (1) relates should be performed only by the local authority.

(5)(a) The Minister may make regulations specifying conditions, restrictions, procedures or other provisions to apply—

• (i) generally in relation to the performance of functions to which subsections (1) and (2) relate,

• (ii) specifically in relation to performance of one or more than one function to which any of those sections relate,

• (iii) in relation to the delegation of functions or the revocation of a delegation of functions under subsection (2), or

• (iv) in relation to a decision under subsection (4).

• (b) Without prejudice to the generality of paragraph (a), regulations under this subsection may provide for any of the following:

• (i) requirements for the purpose of ensuring that municipal district members performing functions do so in a manner consistent with the policies, strategies, programmes or plans of the local authority concerned;

• (ii) requirements for the purpose of ensuring the avoidance of unnecessary duplication in the performance of functions between the municipal district members for each of the municipal districts in a local authority area or between the municipal district members and the local authority for that area;

• (iii) that specified functions may not be delegated under subsection (2), or may only be delegated with the approval of the Minister;

• (iv) that, in circumstances provided for in the regulations, a local authority may perform a specified delegated function in place of the municipal district members in a particular case or occasion;

• (v) arrangements for the resolution of any difference or disagreement between a local authority and the municipal district members in relation to the performance of a function which is specified in paragraphs 5, 6 or 7 of Schedule 14 or Part 2 of Schedule 14A;

• (vi) that a particular function set out in paragraphs 5, 6 or 7 of Schedule 14 or Part 1 or 2 of Schedule 14A shall only be performable in every instance by the local authority concerned;

• (vii) provisions to determine whether a function specified in paragraphs 5, 6 or 7 of Schedule 14 and Part 2 of Schedule 14A should, in particular circumstances be performed by municipal district members or by the local authority.

• (6) The Minister may issue general policy guidelines to local authorities for the purposes of any provision of this section (including any regulations made under it) and each local authority shall comply with any such guidelines.]

131B. F202[Supplemental provisions to section 131 and 131A

131B.— (1) For the purposes of sections 131 and 131A, and for convenience of reference only, there is set out in column (3) of Parts 1, 2 and 3 of Schedule 14A the provisions of enactments under which reserved functions are conferred.

• (2) The validity of any function conferred on a local authority by law is not affected by the fact that it is not specified in Schedule 14 or 14A.]

132. Reserved functions: duty of manager.

F203[132.—(1) It is the duty of every chief executive to carry into effect all lawful directions of the elected council of a local authority or a joint body for which he or she is chief executive in relation to the exercise and performance of the reserved functions of the local authority or joint body.

(2)(a) Where in relation to the exercise or performance of a reserved function a legal opinion was obtained by a local authority or joint body, the elected council or joint body may, without prejudice to section 153, by resolution direct that a second such opinion be obtained by the authority in the terms specified in such resolution.

• (b) Nothing in this subsection shall prejudice a local authority or joint body in carrying out any function which the authority or body is required by or under statute or by order of a court to duly carry out.

• (3) It is the duty of every chief executive to advise and assist the elected council of a local authority or a joint body for which he or she is chief executive and to assist the corporate policy group, each strategic policy committee and local community development committee within the administrative area of which he or she is chief executive—

• (a) generally as regards the exercise or performance by—

• (i) the council of the local authority or joint body, of its reserved functions, and

• (ii) by the strategic policy committee or local community development committee, of its functions in relation to the reserved function of the local authority or joint body,

and

• (b) as regards any particular matter or thing in relation to such exercise or performance on or in respect of which the council of a local authority, joint body, corporate policy group, strategic policy committee or local community development committee requests the advice or assistance of the chief executive,

and each shall have regard to that advice or assistance.

• (4) In subsections (1) to (3) a reference to the elected council of a local authority includes a reference to the municipal district members when duly exercising a reserved function.

• (5) For the purposes of superintendence and oversight by the elected council in the discharge of functions conferred on the elected council by law, the chief executive shall, when requested by the elected council, report on the actions already taken and planned to be taken to carry out the directions of the elected council of a local authority or a joint body for which he or she is chief executive in relation to the exercise and performance of the reserved functions of the local authority or joint body.

• (6) Following consideration of a report referred to in subsection (5) or a management report as provided for in section 136(2), the elected council may, by resolution, adopt a statement indicating that it is the opinion of the elected council that the actions already taken or planned to be taken by the chief executive to carry out the directions of the elected council in relation to the exercise and performance of the reserved functions of the local authority or joint body are not sufficient for such purpose, or are not sufficient to ensure the efficient discharge of such function, and such resolution shall state the reasons for such opinion.

• (7) Within 14 days of the adoption of a statement pursuant to subsection (6), the chief executive shall provide to the elected council a response indicating the changes, if any, to the actions or intended actions he or she will put in place, and where the chief executive considers it so warranted, may indicate where in his or her opinion the policy of the council requires review and amendment.

• (8) The chief executive shall, when requested by the elected council, whether consequent on the council’s consideration of the chief executive’s response for the purposes of subsection (7) or otherwise, advise on the review of any policy, or a review of the implementation of any policy, of the local authority (being a policy approved as a reserved function) by the local authority or joint body.]

133. Corporate policy group.

133.—F204[(1) The elected council of each local authority shall form a committee, to be known as the corporate policy group and in this section referred to as the "policy group", consisting of—

• (a) the Cathaoirleach of the local authority who shall chair the policy group,

• (b) the chairpersons of the strategic policy committees of the local authority, and

• (c) where for any period of time, a policy group does not contain a member from a municipal district to whom paragraph (a) or (b) relates, a municipal district member for each municipal district concerned—

• (i) selected by the municipal district members for such district, or

• (ii) failing such selection, the Cathaoirleach of the municipal district concerned or such other member as the Cathaoirleach may select.]

(2)(a) The policy group may advise and assist the elected council in the formulation, development, monitoring and review of policy for the local authority and for that purpose propose arrangements for the consideration of policy matters and the organisation of related business by the elected council.

• (b) The policy group may make proposals for the allocation of business as between strategic policy committees and for the general co-ordination of such business.

• F205[(ba) Without prejudice to paragraph (a) and with respect to the policies of and functions performed by the local authority, the policy group may promote co-ordination, consistency, effectiveness and avoidance of duplication in the performance of functions of the local authority by municipal district members.]

• (c) Nothing in this subsection prevents the submission of a report by a strategic policy committee directly to the elected council.

• (3) The F206[chief executive] shall prepare the corporate plan for the local authority in consultation with the policy group in accordance with section 134.

(4)(a) The F206[chief executive] shall consult the policy group in the preparation of the local authority’s draft budget and the policy group may for that purpose avail of the assistance of not more than 3 additional persons, who are not members of the authority.

• (b) The additional persons referred to in paragraph (a) shall be persons who in the opinion of the policy group have financial, organisational or other knowledge or experience likely to be of special relevance to the policy group’s consideration of the authority’s draft budget.

(5)(a) The policy group may request the F206[chief executive] to provide a report to the policy group on any matter or thing related to a function of the local authority and specified by the policy group and, subject to paragraph (b), the F206[chief executive] shall provide such report.

• (b) A F206[chief executive] shall provide such a report in so far as compliance with such request would not—

• (i) duplicate a similar request by the elected council or a direction under section 138(2), or

• (ii) be contrary to law.

(6)(a) Where the policy group requests a report under subsection (5), the Cathaoirleach may at the time of such request by direction in writing signed and dated by him or her and given to the F206[chief executive] require the F206[chief executive] to refrain from doing any particular act, matter or thing related to the subject matter of the report and specifically mentioned in the direction and which the local authority or F206[chief executive] concerned can lawfully refrain from doing.

• (b) Subject to paragraph (c), a direction under paragraph (a) shall continue to have effect, unless withdrawn, until the next meeting of the local authority and may be extended by resolution at that meeting and where not so extended ceases to have effect.

• (c) A direction under paragraph (a) (whether extended under paragraph (b) or not) shall not in any case have effect for longer than 3 months and shall cease to have effect on the expiration of 3 months after the date on which it is given, unless it is earlier withdrawn or has ceased to have effect under paragraph (b).

• (d) Where a direction ceases to have effect a similar direction or a direction of substantially like effect in relation to the act, matter or thing in question may not be given.

• (e) The F206[chief executive] shall comply with a direction duly and lawfully given under this subsection.

• (7) Nothing in this section shall prejudice a local authority in carrying out at any time any function which a local authority or F206[chief executive] is required by or under statute or by order of a court to carry out and any direction claiming to be given under subsection (6) which contravenes this subsection is invalid.

• (8) Nothing in this section prejudices or derogates from the functions conferred on an elected council by this or any other enactment.

• (9) Nothing in this section prevents the F206[chief executive] from dealing immediately with any situation which he or she considers is an emergency situation calling for immediate action and section 138(5) applies for the purposes of this subsection.

F207[(10)(a) The Minister may issue policy guidelines to local authorities for the purposes of any provision of this section and such guidelines may include—

• (i) procedures to be followed in respect of the manner and nature of the involvement of municipal district members with the policy group;

• (ii) the format, content and layout of any particular class or classes of policy papers and other documents (including the preparation of preliminary documents) prepared by or presented to the policy group;

• (iii) procedures to ensure that sufficient time for input by the policy group into policy papers is provided prior to completion and subsequent presentation to the local authority concerned.

• (b) Guidelines issued under this section may relate generally to all local authorities or to a particular class or classes of local authorities and shall, in so far as the guidelines relate to them, be complied with by every local authority, chief executive, policy group and the municipal district members.]

134. Corporate plan.

134.—(1) In this section, except where the context otherwise requires—

F208[…]

“specified period” means a period not longer than 6 months from—

• (a) in a local election year, the date of the annual meeting,

• (b) in the case of a review, the date of a resolution or the date of a request under subsection (8).

• (2) Within the specified period and in accordance with this section, every local authority shall prepare a statement of strategy for the local authority (in this section referred to as a “corporate plan”).

• (3) The F209[chief executive] shall—

• (a) prepare the corporate plan in consultation with the policy group,

• (b) fix a schedule of meetings for that purpose, and

• (c) provide such assistance (including assistance by way of consultancy or otherwise) as may be practicable to assist in the preparation of the corporate plan and in its consideration by the policy group.

(4)(a) It is the responsibility and the duty of the policy group and of the F209[chief executive] to take all such steps as are necessary to ensure that the corporate plan is submitted to the elected council for approval within the specified period.

• (b) Where the corporate plan is not submitted in accordance with paragraph (a)—

• (i) the Cathaoirleach shall convene a special meeting within 14 days of the expiration of such period, and

• (ii) the Cathaoirleach and the F209[chief executive] shall make a joint submission to the elected council at the special meeting outlining the steps to be taken to ensure its completion and when it is proposed to submit the corporate plan to the elected council.

(5)(a) The elected council shall consider the corporate plan submitted in accordance with subsection (4) and may make such amendments as it considers appropriate and shall approve it with or without amendments.

• (b) Where the corporate plan is not approved in accordance with paragraph (a) within the period of 2 months from the date of its submission to the elected council, it shall be deemed to be approved on the expiration of that period, subject to any amendments—

• (i) made to it under paragraph (a) within that period, or

• (ii) which are otherwise necessary or consequential and which the F209[chief executive] may make within 2 weeks after the expiration of that period.

• (6) The corporate plan shall be prepared on the basis of an organisational wide strategic approach encompassing the various activities of the local authority concerned F210[, including activities relating to functions of municipal district members for each municipal district,] and shall include—

• (a) a statement of the principal activities of the local authority,

• (b) the objectives and priorities for each of the principal activities and strategies for achieving those objectives,

• (c) the manner in which the authority proposes to assess its performance in respect of each such activity, taking account of relevant service indicators and of the need to work towards best practice in service delivery and in the general operation of the local authority,

• (d) human resources activities (including training and development) to be undertaken for the staff of the local authority and, where appropriate for the elected council,

• (e) the organisational structure of the local authority, both elected council and staff, including corporate support and information technology and the improvements proposed to promote efficiency of operation and customer service and in general to support the corporate plan,

• F210[(ea) the policy of the local authority in relation to its functions, services and priorities for expenditure, in so far as is not otherwise set out in any other plan, statement, strategy or other document referred to in subsection (7),]

• (f) such other matters as may be set out in guidelines issued under subsection (10) for the purposes of this section.

• (7) In preparing its corporate plan a local authority shall take account of such policies and objectives in relation to any of its functional programmes as are set out in any other plan, statement, strategy or other document prepared by it under any other provision of this or of any other enactment and shall comply with sections 69, 71 and 129.

(8)(a) A local authority may at any time decide by resolution to review its corporate plan and subsections (3) to (7) shall apply in relation to any such review.

• (b) If requested by the Minister, a local authority shall carry out a review and following such review may make any amendments or a new corporate plan and subsections (3) to (7) shall apply in relation to any such review.

• (9) The approval of the corporate plan, with or without amendments, is a reserved function.

(10)(a) From time to time the Minister may issue guidelines in connection with the preparation of corporate plans by local authorities for the purposes of this section and local authorities shall have regard to such guidelines.

• (b) F211[…]

• (c) Any guidelines issued by the Minister in relation to the preparation of corporate plans by local authorities which are current on the date of the commencement of this provision shall be deemed to have issued in accordance with this section.

• (d) Any corporate plan which is in the process of being adopted by a local authority immediately before the issue of guidelines referred to in paragraph (c) shall be deemed to have been adopted with due regard to those guidelines.

(11)(a) The F209[chief executive] shall prepare an annual progress report in respect of the local authority’s corporate plan and such report shall be submitted to the elected council—

• (i) at the same time as the authority’s draft budget, or

• (ii) at such other time as the elected council may by resolution decide.

• (b) Details of the annual progress report shall be recorded in the local authority’s annual report.

134A. F212[Local authority service delivery plans

134A.—(1) In respect of the local financial year which follows the commencement of this section and in respect of every financial year thereafter, each local authority shall prepare in accordance with subsection (5) a plan (in this section and Part 3 of Schedule 14A referred to as a "service delivery plan") identifying the services intended to be provided by it to the public.

• (2) The service delivery plan of a local authority shall be consistent with the provisions in the local authority budget of the expenditure estimated to be necessary for the local authority to carry out its functions during the local financial year to which that plan relates.

• (3) The service delivery plan of a local authority shall take account of best practice in service delivery (including, where appropriate in relation to the delivery of services, best practice having regard to performance of functions identified pursuant to section 126C(1)(c)) and that plan shall include—

• (a) a statement of the principal services that will either continue to be provided or will otherwise be provided by the local authority in respect of the local financial year to which the plan relates,

• (b) the objectives and priorities for the delivery of each of the services to which paragraph (a) relates, and the strategies for achieving those objectives and priorities,

• (c) the performance standards intended to be met in the delivery of services, including reference to each appropriate performance standard prescribed by the Minister,

• (d) the manner in which the local authority proposes to assess its performance in respect of the delivery of services, including identification of the relevant indicators for the purposes of section 126C(1)(a) and the performance indicators and performance standards prescribed by the Minister under subsection (7) as are appropriate to each service in the service delivery plan, and

• (e) such other matters as may be provided for by the Minister under subsection (7) or (8).

• (4) In preparing its service delivery plan a local authority shall—

• (a) take account of such policies and objectives in relation to any of its functional programmes that are set out in—

• (i) any other plan, statement or strategy under the Local Government Acts 1925 to 2014,

• (ii) any service level agreements, or

• (iii) any other document prepared by it under this Act or any other enactment,

and in so preparing its plan the local authority shall comply with sections 69 and 71, and

• (b) having regard to the outcome of any assessment carried out pursuant to subsection (6), indicate the actions proposed to be taken to meet any performance standard prescribed by the Minister under subsection (7) or as a result of a comparison with any relevant indicator identified by the National Oversight and Audit Commission or prescribed by the Minister under section 126C(1).

(5)(a) As soon as may be following the adoption of the local authority budget, the service delivery plan shall be—

• (i) prepared, in consultation with the elected members, under the direction of the chief executive in such manner, and in accordance with the timescale and format as may be prescribed by regulations made by the Minister, and

• (ii) considered by the elected members and be adopted by resolution, with or without amendment, within such time limit and in accordance with such conditions and requirements, as may be so prescribed.

• (b) In making an amendment under paragraph (a)(ii), the elected members shall have regard to the local authority budget adopted in accordance with section 103(9).

• (c) The adoption of the service delivery plan, with or without amendments, is a reserved function.

• (6) A local authority shall include in its annual report an assessment of its delivery of services during the year concerned when compared with its service delivery plan for that year, including reference to those performance standards and performance indicators specified in regulations made under this section and such relevant indicators identified by the National Oversight and Audit Commission or prescribed by the Minister under section 126C(1) as are appropriate.

(7)(a) The Minister may make regulations for one or more of the following matters:

• (i) performance standards against which the effectiveness and efficiency of the delivery of services may be measured, and performance indicators to facilitate the evaluation of the performance of the local authority;

• (ii) the comparison of one local authority, or class of local authorities, to another local authority or class of local authorities, as the case may be, in the delivery of services, and as appropriate, against any performance standard specified;

• (iii) such other matters as the Minister may consider appropriate in relation to the preparation of service delivery plans.

• (b) Before making regulations under this subsection, the Minister shall consult with the National Oversight and Audit Commission, and with any other Minister of the Government in respect of services provided by a local authority for which that other Minister is responsible.