LOCAL GOVERNMENT ACT, 2001
This is the most recent text the official source publishes. It is not a snapshot of the law as it stood on the date of each change.
90 amending acts · 2026-07-01, ÚDARÁS NA GAELTACHTA (AMENDMENT) ACT 2026
Act to make further and better provision in relation to local government and, in particular, to consolidate with amendments certain enactments relating generally to local authorities
- (5) The approval of a draft bye-law, the consideration of submissions in relation to such draft bye-law and the making, amendment or revocation of a bye-law, are each reserved functions.
- (6) The power of a local authority to make a bye-law in respect of its functional area includes a power to make a bye-law in respect of the foreshore and of coastal waters adjoining that functional area and with the agreement of any other local authority, of the coastal waters adjoining the functional area of that other local authority.
- (7) The appropriate Minister may by regulation prescribe matters or classes of matters in respect of which local authorities are not entitled to make a bye-law.
- (8)
- (a) Where, for given reasons, the appropriate Minister considers that a bye-law or any provision of it is objectionable and so notifies the local authority in writing then, if the local authority does not revoke or amend the bye-law in conformity with the notice, that Minister may by order under this subsection do so with effect from a specified day.
- (b) Section 4(4)(c) applies to an order made under paragraph (a).
200. Procedure for making bye-law.
200.—(1) Not less than 2 months before a local authority makes a bye-law, the local authority shall publish a notice in one or more newspapers circulating in the area to which the proposal relates—
- (a) indicating that it is proposed to make a bye-law and stating its general purpose and where appropriate, that provision is to be made for the imposition of fixed payments in accordance with section 206,
- (b) indicating the times at which and the period, which shall be not less than one month, during which a copy of the draft bye-law will be available for public inspection, at such place as is specified in the notice,
- (c) stating that a copy of the draft bye-law will be given to any person applying for it on payment of such specified sum, if any, as the local authority may have fixed,
- (d) stating that the local authority will consider any submissions in relation to the draft which are submitted to the authority in writing by any person before such date as may be specified, not being less than 7 days after the end of the period for inspection of the draft bye-law, and
- (e) where a bye-law is subject to the approval of the appropriate Minister the notice shall comply with section 201(2)(b).
- (2)
- (a) During the period indicated under subsection (1)(b), the local authority shall keep a copy of the draft bye-law open for public inspection, during ordinary office hours at the place specified in the notice and any person may apply for a copy of it.
- (b) A copy of the draft bye-law may be obtained by any person on the payment to the local authority concerned of such fee (if any) as the local authority fixes not exceeding the reasonable cost of copying it.
- (3) A local authority shall on, or as soon as may be after, the publication by it of a notice under subsection (1), send a copy of such notice together with a copy of the relevant draft bye-law to such persons as may be prescribed by regulations made by the Minister and different provisions may be prescribed for different classes of bye-law.
- (4) The local authority shall consider any submissions made to it under subsection (1) and not withdrawn and may then—
- (a) make the bye-law either in accordance with the draft or subject to such changes as the local authority may, at its discretion, determine, or
- (b) not make the bye-law.
- (5)
- (a) A bye-law made by a local authority, other than a bye-law to which section 201 applies, shall come into force on such date as shall be specified in the bye-law, which is not less than 30 days after its making.
- (b) A bye-law to which section 201 applies shall not come into force unless approved by the appropriate Minister under that section.
201. Certain bye-laws to be submitted to appropriate Minister.
201.—(1) This section applies to a bye-law which by virtue of regulations under subsection (2) is required to be submitted to the appropriate Minister.
- (2)
- (a) The appropriate Minister may make regulations under this section for the purpose of designating any matter or classes of matters in relation to which a bye-law requires the approval of that Minister and any such bye-law made subsequent to the commencement of such regulations shall not come into operation unless so approved.
- (b) Subject to this section, section 200 applies to a bye-law to which this section applies but a notice to be published by the local authority under section 200(1) shall state that the bye-law to be made by the local authority is subject to the approval of the appropriate Minister and that the authority is required to submit all submissions which it receives to that Minister together with its comments (if any) on them.
- (3) A local authority shall, as soon as may be after the making under section 200 of a bye-law to which this section applies, submit a copy to the appropriate Minister together with a copy of any submissions made to the authority under section 200(1) and not withdrawn and any comments which it may wish to make on those submissions.
- (4) The appropriate Minister, having considered the documents submitted by the local authority under subsection (3), may—
- (a) approve the bye-law, or
- (b) approve the bye-law subject to such amendments as that Minister may incorporate in it, or
- (c) refuse to approve the bye-law.
- (5) The appropriate Minister shall in approving a bye-law under this section endorse on it a statement that the bye-law has been so approved and shall specify the date on which it shall come into operation.
202. Publication of bye-law.
202.—(1) Notice of the making of a bye-law, or approval in the case of a bye-law to which section 201 applies, and of the place where copies of the bye-law may be purchased or inspected shall be published in the Iris Oifigiúil and in one or more newspapers circulating in the area to which the bye-law relates.
- (2) The notice referred to in subsection (1) shall include—
- (a) a statement of the general purposes for which the bye-law was made,
- (b) the date on which it comes into force,
- (c) a statement that a copy of the bye-law may be inspected, during ordinary office hours, at the principal offices of the local authority, and
- (d) a statement that a copy of the bye-law will be given to any person applying for it on payment of a specified fee, not exceeding the reasonable cost of making such copy.
- (3)
- (a) The local authority shall keep a copy of the bye-law open for public inspection during ordinary office hours at the principal offices of the local authority and any person may apply for a copy of it.
- (b) A copy of the bye-law may be obtained by any person on the payment to the local authority concerned of such fee (if any) as the local authority fixes not exceeding the reasonable cost of the making of a copy.
- (4) Failure to publish notice of the making of, or as appropriate, the approval of, or to make available a copy of, any bye-law does not invalidate that bye-law.
- (5)
- (a) Where a bye-law relates to the use, regulation or management of land provided by a local authority, a local authority shall endeavour to keep a notice displayed at or near such land that a bye-law applies to it.
- (b) Failure to provide or to keep a notice under paragraph (a) is not a defence in any prosecution for contravention of a provision of a bye-law.
- (6) A local authority shall maintain a register of bye-laws made by it under this Part and under Part VII of the Local Government Act, 1994, and the register shall—
- (a) be available for public inspection at the principal offices of the local authority during normal office hours, and
- (b) include the date of the coming into operation, the area of application, and an indication of the subject matter of all bye-laws made by the authority.
203. Proof of bye-law.
203.—Whenever required so to do by any court, it is the duty of a local authority, to produce to that court a true copy of any bye-law and to verify the copy to that court by having endorsed on the copy a certificate signed by an employee (whose official position it is not necessary to prove) of the local authority, by which the bye-law was made and that court shall receive the copy in evidence and, accordingly, the copy as so certified is evidence of the bye-law unless the contrary is shown.
204. Obstruction, etc. of authorised person.
204.—(1) In this section “authorised person” means a person authorised in writing by a local authority for the purpose of this section or, except in the case of subsection (4), a member of the Garda Síochána.
- (2) An authorised person may request any person who appears to be contravening or to have contravened a provision of a bye-law relating to any land, service or any other thing provided by or under the control or management of the local authority to leave such land or to refrain from any activity and may remove any person failing to comply with such request.
- (3)
- (a) A person who obstructs or impedes or refuses to comply with a request of an authorised person acting in the exercise of the functions conferred on an authorised person by this Part is guilty of an offence.
- (b) Where an authorised person is of the opinion that a person is committing or has committed an offence to which this section or section 205 relates, the authorised person may demand the name and address of such person and if that demand is refused or the person gives a name or address which is false or misleading, that person is guilty of an offence.
- (c) A person who is convicted of an offence under this subsection is liable on summary conviction to a fine not exceeding £1,500.
- (d) Where a member of the Garda Síochána is of the opinion that a person is committing or has committed an offence to which this section or section 205 relates, that member may arrest the person without warrant.
- (4) A person is not bound to comply with a request of an authorised person under this section unless the authorised person produces, if requested by the person, evidence of appointment as an authorised person for the purpose of this Part.
205. Bye-law offences and penalties.
205.—(1) A person who contravenes a provision of any bye-law is guilty of an offence and is liable on summary conviction to a fine not exceeding £1,500 or such lesser amount as may be specified in the bye-law in respect of such contravention.
- (2) If the contravention of a provision of a bye-law is continued after conviction, the person causing the contravention is guilty of an offence on each day on which that contravention continues and is liable on summary conviction for each such offence to a fine not exceeding £100 or such lesser amount as may be specified in the bye-law in respect of such contravention.
206. Fixed payment notices.
206.—(1) A bye-law may provide for a person to be served with a notice, specifying a fixed payment, not exceeding such amount as may be prescribed by regulations made by the Minister, in respect of a contravention of a bye-law as an alternative to a prosecution for the contravention and where the bye-law so provides it shall specify—
- (a) the amount of the fixed payment, and
- (b) the period within which it must be paid in order to avoid prosecution.
- (2) A notice referred to in subsection (1) shall specify—
- (a) the name and address of the alleged offender,
- (b) in general terms the nature of the contravention alleged to have been committed,
- (c) the date and place of the alleged contravention,
- (d) the amount of the payment,
- (e) the period within which and the place where the fixed payment may be made, and
- (f) that the alleged offender is entitled to disregard the notice and defend a prosecution of the alleged contravention in court.
- (3) A fixed payment shall not exceed the maximum fine duly provided for in respect of the alleged contravention concerned.
- (4) Where a fixed payment has been duly paid in respect of an alleged contravention by a person, no proceedings shall be instituted against the person in respect of the alleged contravention.
207. Prosecution of offences (Part 19).
207.—An offence under this Part may be prosecuted by the local authority which made the relevant bye-law, by any other local authority acting on its behalf or by a member of the Garda Síochána.
208. Payments of fines and fixed payments.
208.—All fines in respect of offences under this Part and all fixed payments to which section 206 relates shall be paid to the local authority by which the relevant bye-law was made.
209. Continuation in force of existing bye-laws, etc.
209.—(1) Every bye-law made under Part VII of the Local Government Act, 1994, and subsisting at the commencement of this provision, shall continue in force as if made under this Part and may be amended or revoked as if made under this Part.
- (2) Without prejudice to section 20 of the Interpretation Act, 1937, references in—
- (d) section 21(3) of the Litter Pollution Act, 1997,
to Part VII of the Local Government Act, 1994, or any section of that Part shall be read as a reference to Part 19 of this Act or to the corresponding section of Part 19, as the case may be.
- (3) Notwithstanding the repeal by this Act of the Towns Improvement (Ireland) Act, 1854, sections 78 to 88 of that Act shall continue to apply and have effect and for that purpose any reference to bye-laws in the said section 88 shall be read as reference to a bye-law made under this Part.
- (4) Every bye-law made under section 30, 41 or 42(2) of the Local Government (Sanitary Services) Act, 1948, or under section 88 of the Towns Improvement (Ireland) Act, 1854, and subsisting at the commencement of this provision shall continue in force as if made under this Part and may be amended or revoked as if made under this Part.
- (5) For the avoidance of doubt it is hereby declared that any matter capable of being governed by a bye-law referred to in subsection (4) may be the subject of a bye-law made under this Part.
- (6) In so far as certain bye-laws continue to apply for certain purposes under section 22(2) of the Building Control Act, 1990, such bye-laws continue to so apply in accordance with that section.
210. Power to apply (Part 19).
210.—(1) Without prejudice to section 3 or 4 the Minister may by regulations under this section in relation to any provision of any enactment which confers on a local authority a power to make bye-laws apply some or all of this Part and any such bye-law is subject to such provisions as are so applied and the provision of the relevant enactment shall be read accordingly.
- (2) The Local Government Act, 1994 (Bye-Laws) Regulations, 1999 (S.I. No. 78 of 1999), shall continue in force as if made under the corresponding provisions of this Act and may be amended or revoked accordingly.
211. Amendment of Control of Dogs Act, 1986.
211.—(1) Section 17 of the Control of Dogs Act, 1986, as amended by the Control of Dogs (Amendment) Act, 1992, is hereby amended by the substitution for that section of the following—
“17.—(1) A local authority may make bye-laws relating to the control of dogs within its functional area.
(2) A bye-law under subsection (1) shall, subject to subsection (3), be made in accordance with, and read as if it was made under Part 19 of the Local Government Act, 2001.
(3) Section 27(1)(d) and section 30 shall apply in respect of a bye-law under subsection (1) and paragraphs (h) and (i) of section 199(3) of the Local Government Act, 2001, and sections 205 to 208 of that Act shall not apply in respect of such bye-law.
(4) Bye-laws under subsection (1) may, without prejudice to the generality of that subsection or of section 199(3) of the Local Government Act, 2001, make provision for all or any of the following matters:
(a) specify areas in such part of the functional area of the local authority as may be specified in the bye-laws in which the person in charge of a dog shall be required to keep the dog on a leash,
(b) specify areas in such part of the functional area of the local authority as may be specified in the bye-laws in which a dog, other than a dog being used by a blind person or by a person whose eyesight is so defective that the person is unable to find his or her way without guidance, shall not be allowed.
(5) Bye-laws made under this section shall not apply to a dog being used—
(a) in the execution of his or her duty by a member of the Garda Síochána, or
(b) for such other purpose as the Minister may prescribe.”.
- (2) Section 27 of the Control of Dogs Act, 1986, as substituted by section 9 of the Control of Dogs (Amendment) Act, 1992, is amended by the substitution in subsection (2) of that section of “£1,500” for “£1,000”.
- (3) Section 28 of the Control of Dogs Act, 1986, as amended by section 10 of the Control of Dogs Act, 1992, is amended by the substitution in subsections (1) and (3) of “paragraph (a), (b), (c) or (d) of section 27(1) of this Act” for “paragraph (a), (b) or (c) of section 27(1) of this Act”.
- (4) Section 30 of the Control of Dogs Act, 1986, is amended by the addition of the following subsection:
- “(3) All fines in respect of offences under this Act shall be paid to the local authority in whose area the offence was committed.”.
- (5) Any bye-laws made under section 17 of the Control of Dogs Act, 1986, before the commencement of this provision shall continue in force and shall be deemed to have been made under section 17 of that Act as substituted by this section and may be amended or revoked accordingly.
PART 19A Entry Year Property Levy
211A. Definitions.
211A.— In this Part:
"entry date", in relation to qualifying property, means the date on which the first rateable valuation for that property is entered on the valuation list;
"entry year", in relation to qualifying property, means the financial year in which the property is first entered on a valuation list;
"levypayer", in relation to qualifying property, means the person liable to pay the levy in respect of that property under section 211B(6);
"post-entry year" means the financial year following the entry year for a qualifying property;
"qualifying property" means property that is subject to the levy under section 211B(1);
"rating authority area" has the same meaning as in the Valuation Act 2001;
"relevant property" has the same meaning as in the Valuation Act 2001.]
211B. F289[Entry year property levy.
211B.— (1) When newly erected or newly constructed relevant property comes into being in a rating authority area and the property is first entered on the valuation list relating to that area, the rating authority concerned shall impose and collect a levy in respect of that property in accordance with this section.
- (2) Property that is not rateable pursuant to section 15(2), (3) or (4) of the Valuation Act 2001 is not subject to the levy under subsection (1) of this section.
- (3) Subject to subsection (4), the amount of the levy under subsection (1) is to be determined by the formula
(A x B) x (C/D)
where
A is the annual rate on valuation that was determined by the rating authority for the entry year pursuant to section 103(7)(b)(i),
B is the rateable valuation of the property,
C is the number of days remaining in the entry year, beginning with the entry date, and
D is the total number of days in the entry year.
- (4) If qualifying property is unoccupied on the entry date, the amount of the levy is to be determined by applying the formula set out in subsection (3) and dividing that result by 2.
- (5) Notice of the levy shall be sent by post or otherwise delivered to the person liable to pay the levy for the qualifying property under subsection (6) (the "levypayer") and the notice shall include the following information:
- (a) the amount of the levy;
- (b) the date by which the levy is due and payable and the manner in which it is to be paid.
- (6) The following are liable to pay the levy under this section:
- (a) the person who is in occupation of the qualifying property on the entry date;
- (b) if the qualifying property is unoccupied on the entry date, the person who owns the property on that date.
- (7) The date specified under subsection (5)(b) may not be less than 14 days from the date that the notice is sent under that subsection.
- (8) The levypayer shall pay the full amount of the levy to the rating authority by the date specified under subsection (5)(b).
- (9) The levy for which a 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 levypayer in respect of the qualifying property, those levypayers are jointly and severally liable for that levy.
- (10) A levy is not invalidated by any error or defect in the statement of the name of the levypayer in the notice under subsection (5) or by the use of the description "the owner" or "the occupier" without any name or addition, and the levy is recoverable from the levypayer notwithstanding any such error or defect or the use of any such description.
- (11) For the purposes of this section and section 211E, qualifying property is "unoccupied" if the person who owns the property on the entry date (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.]
211C. F290[Recalculation of levy in event of total destruction or demolition of property.
211C.— (1) If during the entry year qualifying property is demolished or destroyed to the extent that it is incapable of rateable occupation by the owner of the property, the levypayer may apply in writing to the rating authority concerned for a refund or credit on the amount of the levy paid or payable under section 211B.
- (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 levy that was paid or is payable for that portion of the entry year during which the property is incapable of rateable occupation and that prorated amount shall be—
- (a) refunded to the applicant levypayer, in the case where the levy has already been paid in full,
- (b) refunded to the applicant 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 levypayer.]
211D. F291[Recalculation of entry year levy if rateable valuation amended.
211D.— (1) This section applies if—
- (a) the levypayer has paid the levy payable in respect of qualifying property under section 211B,
- (b) the rateable valuation of the property changes during the entry year because of amendment to the valuation list described in section 28 of the Valuation Act 2001, and
- (c) the levypayer has not received a refund or credit under section 211C in respect of the property.
- (2) As soon as reasonably practicable after amendment of the rateable valuation of the property described in subsection (1), the entry-year levy for that property shall be recalculated by the rating authority under section 211B(3) or (4), as the case may be, using the same annual rate on valuation but the amended rateable valuation for the property, and the recalculated amount shall be prorated based on the number of days remaining in the entry year, beginning with the date that the rateable valuation is amended.
- (3) If, as a result of the recalculation under subsection (2), the payment of the levy described in subsection (1)(a) involved an overpayment, then the rating authority shall pay to the levypayer a refund in the amount of that overpayment.
- (4) If, as a result of the recalculation under subsection (2), the payment of the levy described in subsection (1)(a) involved an underpayment, then—
- (a) the levypayer is liable for the balance owing,
- (b) the balance owing may be recovered from the levypayer by the same means provided under section 211B, and
- (c) the provisions of section 211B(5) to (10) apply for the purposes of that recovery.
- (5) If—
- (a) the amended rateable valuation for the 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 rateable valuation of the property for the entry year is different than it was for purposes of the recalculation under subsection (2),
the rating authority shall recalculate the entry-year levy for that property under section 211B(3) or (4), as the case may be, using the same formula applied in those provisions except where "B" is now the final rateable valuation for 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 levypayer in respect of the entry-year levy 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.]
211E. F292[Post-entry year property levy in specified circumstances.
211E.— (1) If qualifying property is first entered on the valuation list relating to a rating authority area after the rating authority concerned determines the annual rate on valuation for the post-entry year pursuant to section 107(3)(b)(i), the rating authority shall impose and collect an additional levy in respect of that property in accordance with this section.
- (2) Subject to subsection (3), the amount of the levy under subsection (1) is to be determined by the formula
A x B
where
A is the annual rate on valuation that was determined by the rating authority for the post-entry year pursuant to section 103(7)(b)(i), and
B is the rateable valuation of the property.
- (3) If the property referred to in subsection (1) is unoccupied on the entry date, the amount of the levy is to be determined by applying the formula set out in subsection (2) and dividing that result by 2.
- (4) Notice of the levy shall be sent by post or otherwise delivered to the levypayer and the notice shall include the following information:
- (a) the amount of the levy;
- (b) the date by which the levy is due and payable and the manner in which it is to be paid.
- (5) 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.
- (6) The levypayer shall pay the full amount of the levy to the rating authority by the date specified under subsection (4)(b).
- (7) The provisions of section 211B(9) and (10) apply for purposes of recovery of the levy under this section and any references in those provisions to section 211B shall be construed as references to this section.
- (8) The provisions of section 211C apply in respect of a qualifying property that may be subject to the post-entry year levy under this section and, for that purpose, the following rules of construction apply:
- (a) any references in those provisions to section 211B shall be construed as references to this section;
- (b) any references in those provisions to "entry year" shall be construed as references to "post-entry year".]
211F. F293[Recalculation of post-entry year levy if rateable valuation amended.
211F.— (1) This section applies if—
- (a) the levypayer has paid the levy payable in respect of qualifying property under section 211E,
- (b) the rateable valuation of the property changes during the post-entry year because of amendment to the valuation list described in section 28 of the Valuation Act 2001, and
- (c) the levypayer has not received a refund or credit in respect of the property pursuant to section 211E(8).
- (2) As soon as reasonably practicable after amendment of the rateable valuation of the property described in subsection (1), the post-entry year levy for that property shall be recalculated by the rating authority under section 211E(2) or (3), as the case may be, using the same annual rate on valuation but the amended rateable valuation for the property, and the recalculated amount shall be prorated based on the number of days remaining in the post-entry year, beginning with the date that the rateable valuation is amended.
- (3) If, as a result of the recalculation under subsection (2), the payment of the levy described in subsection (1)(a) involved an overpayment, then the rating authority shall pay to the levypayer a refund in the amount of that overpayment.
- (4) If, as a result of the recalculation under subsection (2), the payment of the levy described in subsection (1)(a) involved an underpayment, then—
- (a) the levypayer is liable for the balance owing,
- (b) the balance owing may be recovered from the levypayer by the same means provided under section 211E, and
- (c) the provisions of section 211E(4) to (7) apply for the purposes of that recovery.
- (5) If—
- (a) the amended rateable valuation for the 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 rateable valuation of the property for the post-entry year is different than it was for purposes of the recalculation under subsection (2),
the rating authority shall recalculate the post-entry year levy for that property under section 211E(2) or (3), as the case may be, using the same formula applied in those provisions except where "B" is now the final rateable valuation for 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 levypayer in respect of the post-entry year levy 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.]
PART 20 Public Local Inquiries
212. Power to hold public local inquiries.
212.—(1) The Minister may cause such public local inquiries to be held as he or she may consider necessary or desirable—
- (a) for the purposes of section 216(1)(a) or the functions conferred on him or her or by any other enactment, or
- (b) in relation to the performance of the functions of any local authority.
- (2) A public local inquiry under subsection (1) shall be conducted by a person (in this Part referred to as an “inspector”) appointed for that purpose by the Minister who shall, without prejudice to any specific requirements in the enactments referred to in subsection (1), prepare a report of the inquiry and submit it to the Minister.
- (3) For the purposes of a public local inquiry provided for by this section—
- (a) the Minister may, with the approval of the Minister for Finance, engage one or more persons having qualifications which, in the opinion of the Minister are relevant to the conduct of the inquiry and for the purposes of this Part such person or persons is deemed to be an inspector or inspectors, as the case may be, and
- (b) the Minister may pay to a person engaged under this subsection such remuneration and allowances as the Minister with the consent of the Minister for Finance, determines.
- (4) The Minister may make regulations in relation to the conduct of a public local inquiry, the procedures at such an inquiry and the replacement of an inspector appointed to conduct an inquiry who dies, retires, resigns or is otherwise not available.
213. Power of inspector conducting a public local inquiry.
213.—(1) (a) An inspector appointed under section 212(2) to conduct a public local inquiry may take evidence on oath or on affirmation at the inquiry and, for that purpose, he or she may administer oaths and affirmations.
- (b) A person giving evidence at an inquiry to which paragraph (a) relates is entitled to the same immunities and privileges as if he or she were a witness before the High Court.
- (c) A statement or admission made by a person before an inspector conducting a public local inquiry under this Part is not admissible in evidence against that person in any criminal proceedings other than proceedings in relation to an offence under subsection (4) or (5).
- (2) An inspector appointed to conduct a public local inquiry under this Part may require any employee or member of a local authority to give to him or her any information which he or she reasonably requires for the purposes of the inquiry, and it is the duty of such person to comply with such requirement.
- (3)
- (a) Subject to this section the inspector conducting a public local inquiry under this Part may require any person by notice in writing to do either or both of the following:
- (i) attend the inquiry at such place and time as is specified in the notice to give evidence in relation to any matter in question at such inquiry, and
- (ii) produce any books, receipts, deeds, contracts, accounts, vouchers, maps, plans, documents, or other data, information, materials or things in his or her possession, custody or control which relate to any such matter.
- (b) A notice under paragraph (a) may be served—
- (i) by delivering it to the person to whom it relates, or
- (ii) by sending it by post in a prepaid registered envelope addressed to that person at the address at which he or she ordinarily resides or, where an address for service has been furnished, at such address.
- (4) Where a person on whom a notice has been served under subsection (3)—
- (a) refuses or wilfully neglects to attend in accordance with such notice,
- (b) wilfully alters, suppresses, conceals or destroys any document or other information to which such notice relates,
- (c) or who, having so attended in accordance with such notice refuses to give evidence,
- (d) refuses or wilfully fails to produce any document or other information to which such notice relates,
such person is guilty of an offence under this section and is liable on summary conviction to a fine not exceeding £1,500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both.
- (5) Where a person on whom a notice has been served under subsection (3) or any other person—
- (a) wilfully gives evidence which is material to the inquiry and which he or she knows to be false or does not believe to be true,
- (b) by act or omission, obstructs or hinders the inspector conducting the inquiry in performance of his or her functions,
- (c) refuses to take an oath or to make an affirmation when duly required by an inspector conducting the inquiry,
- (d) refuses to answer any question to which the inspector conducting an inquiry may legally require an answer,
- (e) does or omits to do any other thing and if such doing or omission would, if the inquiry had been the High Court, have been contempt of that Court,
such person is guilty of an offence under this section and is liable on summary conviction to a fine not exceeding £1,500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both.
- (6)
- (a) For the purposes of an inquiry under this Part, an inspector at all reasonable times (subject to his or her producing, if so required, his or her authority in writing as such person)—
- (i) may, in the case of a dwelling with the consent of the occupier or any person appearing to the inspector to be in charge of the dwelling, enter and inspect the dwelling and do there all things reasonably necessary for the purpose for which the entry is made, and
- (ii) in the case of land which is not a dwelling, shall be entitled to enter and inspect, such land or any thing on, or under such land and do there all things reasonably necessary for the purpose for which the entry is made and, in particular may survey, make plans, borings or tests, take levels, make excavations, take samples and photographs and examine the depth and nature of the subsoil.
- (b) An inspector may take into any dwelling or onto any land which is not a dwelling such person or equipment as he or she considers necessary to assist him or her for any of the purposes referred to in paragraph (a).
- (7)
- (a) Where an inspector is refused entry to a dwelling or land which is not a dwelling and such entry would be for the purposes of the exercise of his or her functions under this section, the Minister may apply to the District Court for a warrant authorising such entry.
- (b) If on application being made to him or her under this subsection, a judge of the District Court is satisfied, on the sworn information of the applicant, that the inspector has been prevented from entering the dwelling or land concerned, the judge may issue a warrant under his or her hand authorising—
- (i) the inspector at any time or times within one month from the date of the issue of the warrant, on production if so requested of the warrant, to enter, if need be by force, the dwelling or land concerned and exercise his or her functions under this section, and
- (ii) if the judge considers it appropriate so to provide, the inspector to be accompanied by members of the Garda Síochána when entering the dwelling or land concerned.
- (8)
- (a) If on a claim to the Minister it is shown that, as result of the exercise of any function under subsection (6), any person has suffered damage, that person is entitled to be paid by the Minister compensation in respect of the damage and the amount of damage may, in default of agreement, be determined by any court of competent jurisdiction.
- (b) A claim under this section shall be made within, but not after—
- (i) 6 months after the damage is suffered, or
- (ii) such longer period as the court may allow if it appears to the court that there are reasonable grounds for requiring a longer period and that it would be just and equitable to extend the period.
- (9) A person who obstructs or impedes or assists a person to obstruct or impede—
- (a) an inspector in performance of his or her functions under subsection (6) (other than a person to whom paragraph (a)(i) of that subsection relates unless subsection (7)(b) also applies), or
- (b) an inspector or a member of the Garda Síochána in performance of his or her functions under subsection (7)(b),
is guilty of an offence under this section and is liable on summary conviction to a fine not exceeding £1,500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both.
- (10) Summary proceedings for an offence under this section may be brought by the Minister.
214. Power to direct payment of certain costs in relation to a public local inquiry, etc.
214.—(1) Where a public local inquiry is held under this Part, the Minister may in his or her absolute discretion direct the payment of such sum as he or she considers reasonable by—
- (a) any local authority concerned in such inquiry to the Minister towards the costs incurred by the Minister in holding the inquiry including any payment made under section 213(8),
- (b) any local authority concerned in such inquiry to any person appearing at the inquiry towards the costs incurred by such person, other than costs of such nature as is provided for in subsection (3),
- (c) any person appearing at the inquiry to the Minister or to any local authority concerned in such inquiry towards the costs incurred by the Minister or by that authority.
- (2) A reference to costs in subsection (1) shall be read as a reference to such costs as the Minister may in his or her absolute discretion determine to be the reasonable costs and irrespective of any amount claimed to have been incurred.
(3)(a) A local authority concerned in a local inquiry held by an inspector under this or any other enactment, shall, if so directed by the inspector, pay or tender to any person whose attendance at the inquiry such inspector requires by notice under section 213(3) reasonable subsistence and travelling expenses.
- (b) The expenses referred to in paragraph (a) shall be determined by that local authority in accordance with the rates for the time being applicable to senior local authority employees.
- (4) Where the Minister gives a direction under subsection (1) or an inspector under subsection (3) and a local authority or person the subject of the direction fails to pay such sum as may be specified in the direction to the Minister, to the local authority or other person, as the case may be, the Minister, local authority or that person (as may be appropriate) may recover such sum as a simple contract debt in any court of competent jurisdiction.
- (5) Nothing in section 153 shall operate to prejudice the separate appearance or representation, subject to the consent of the Minister, of a F294[chief executive] at a public local inquiry to which section 212(1)(a) applies in relation to a local authority for which he or she is F294[chief executive] and in such circumstances for the members of the local authority, subject to such consent, by resolution to engage and instruct representation on behalf of the local authority.
PART 21 Consequential Provisions on Failure to Perform Functions
215. Definitions (Part 21).
215.—(1) In this Part—
“commissioner” means a person appointed as such by the Minister under section 218;
“new election” has the meaning given by section 217(1)(a);
“removal period” has the meaning given by section 217(1)(e);
“section 10A” means section 10A (inserted by section 44 of the Local Government Act, 1994) of the City and County Management (Amendment) Act, 1955, as continued by section 113(2) of this Act.
- (2) In this Part every reference to a removal from office shall be read as a reference to a removal from office under section 216.
216. Failure to perform functions, etc.
216.—(1) The Minister may be order remove from office the members of a local authority if and whenever—
- (a) the Minister, after holding a public local inquiry into the performance by a local authority of its functions, is satisfied that such functions are not being duly and effectually performed, or
- (b) a local authority refuses or neglects to comply with a judgement, order, or decree of any court, or
- (c) a local authority fails to comply with a requirement made by notification under subsection (1) of section 10A, within F295[14 days] after the date of notification, or
- (d) a local authority in the circumstances set out in subsection (6) of section 10A, adopts a revised estimate of expenses which is, in accordance with that section, insufficient, or
- (e) a local authority refuses or wilfully neglects to comply with any other express requirement which is imposed on it by or under any enactment including this Act, or
- (f) the members of a local authority are less in number than the quorum for meetings of such local authority.
(2)(a) Where the members of a local authority are removed from office under this section, every person who immediately before the removal was a member of a linked body within the meaning of section 220 or of any other body and in either case by virtue of being nominated, elected or appointed by such local authority or by virtue of being the Cathaoirleach or by holding any other office or position relating to membership of such authority, shall cease also to be a member of the linked body or other body concerned.
- (b) Section 220 applies, as appropriate, to the linked body concerned.
- (3) The removal from office of the members of a local authority does not affect or in any way prejudice the continuity of the existence of that local authority as a corporate body by the title appropriate to it under this Act.
- (4) An order under subsection (1) may include all such things as the Minister considers necessary or expedient to enable a local authority whose members are removed from office to function duly and effectually and generally to enable this Part to have full force and effect.
- (5) Without prejudice to section 20 of the Interpretation Act, 1937, the reference in sections 16 and 17 of the Local Elections (Petitions and Disqualifications) Act, 1974, to Part IV of the Local Government Act, 1941, shall be read as a reference to this Part.
217. Holding of new election after removal of members.
217.—(1) (a) The Minister may, by order, subject to paragraph (b), fix a day for the holding of an election (in this Part referred to as a “new election”) of members of any local authority of which the members have been removed from office and such election shall be held on that day.
- (b) A new election shall not be fixed for a day which is within 12 months of the period within which the next local elections fall to be held in accordance with section 26.
- (c) F296[…]
- (d) Where a day for the holding of a new election is not fixed under this subsection, then an election of the members of the local authority concerned shall be held on the day of the next local elections and such election shall for the purposes of this Part be deemed to be a new election.
- (e) The period between the removal of members from office and the day of coming into office of the members elected at a new election is referred to in this Part as the removal period.
- (2) The Minister may by order make such provision as may be necessary to provide for the coming into office of persons elected at a new election to which subsection (1)(d) does not apply; including provision for the annual meeting to be held following their coming into office, the business of such meeting and related matters.
- (3) Where a new election has been held in accordance with this Part the term of office of members elected at the new election shall expire to coincide with the next ordinary day of retirement of members of local authorities as referred to in section 17.
218. Appointment of commissioners, etc.
218.—(1) For the purposes of enabling a local authority whose members have been removed from office to function during the removal period, the Minister shall from time to time appoint any one or more persons to be the commissioner or commissioners for any such local authority.
- (2) For the purposes of subsection (1), the Minister may—
- (a) remove any commissioner for a local authority appointed under this section and appoint another person to be commissioner for such local authority in his or her place,
- (b) where there are one or more commissioners appointed under this section for a local authority, appoint one or more persons to be additional commissioners for such local authority,
- (c) where there are 2 or more commissioners appointed under this section for a local authority, reduce the number of such commissioners and for that purpose remove one or more of such commissioners,
- (d) provide for a deputy to exercise the functions of a commissioners who by reason of ill-health or otherwise is absent, and
- (e) where there are 2 or more commissioners for a local authority, provide generally or as regards particular matters for the acting of such commissioners individually, collectively or by a majority.
- (3) The Minister may fix the tenure of office of any commissioner.
- (4) The Minister may direct the payment of remuneration or allowances for expenses to any commissioner and may fix its amount, and such remuneration or allowances as so fixed shall be paid out of revenues of the relevant local authority as part of its general expenses.
219. Exercise of functions by commissioners.
219.—(1) (a) Subject to subsection (3), during the removal period every function which is a reserved function of such local authority or a function to be exercised by the Cathaoirleach shall be exercised or performed by the commissioner or commissioners for such local authority.
- (b) References in paragraph (a) to functions includes every permissive power to appoint a committee.
- (2) During the removal period any enactment restricting the membership of a committee in whole or in part to members of the local authority concerned shall stand suspended.
- (3) No commissioner or commissioners shall by virtue of being a commissioner or commissioners—
- (a) nominate a candidate for election to the office of President,
- (b) make nominations or vote in elections for Seanad Éireann,
- (c) apply for an alteration of the number of members of the local authority under section 22, or
- (d) exercise such other functions of a local authority as may be prescribed by regulations made by the Minister.
220. Linked bodies.
220.—(1) In this section—
“the appropriate Minister” means the Minister of the Government on whom functions stand conferred in relation to the linked body in question;
F297[“linked body” means F298[a Regional Health Forum established under the Health Act 2004,] F299[an education and training board], a school attendance committee, a harbour board, a joint body and any other body—
- (a) which is required by law to be composed wholly or partly of persons nominated, elected or appointed by a local authority or by 2 or more local authorities, or
- (b) which is required by law to include one or more persons, who hold membership of such linked body by virtue of being Cathaoirleach or by holding any other office or position relating to membership of a local authority.]
- (2) Where the members of a local authority are removed from office under this Part, the Minister may, after consultation with the appropriate Minister, make an order under this section in relation to any linked body affected by such removal in so far as the Minister thinks necessary or expedient for securing that the body concerned shall function notwithstanding such removal and, in particular, such order may provide—
- (a) where the linked body concerned is required by law to be composed wholly of persons nominated, elected or appointed by the local authority concerned, either—
- (i) for the transfer of the functions of that linked body to the commissioner or commissioners for that local authority and for the exercise and performance of such functions directly by that commissioners or those commissioners, or
- (ii) for such provision as he or she thinks necessary or expedient for the appointment of the members of that linked body, including—
- (I) the appointment of particular persons to be members, and
- (II) reducing the number of the members and the quorum of that linked body,
and
- (b) where the linked body concerned is required by law to be composed in part only of persons nominated, elected or appointed by the local authority concerned, for such provision as he or she thinks proper for filling all or any of those places in the membership of that linked body which are required by law to be filled by persons nominated, elected or appointed by such local authority, including—
- (i) appointing a particular person or persons to fill such places, and
- (ii) reducing the number of such places and, in consequence of such reduction, reducing the total number of members and the quorum of such body.
- (3) During the removal period any enactment restricting the membership of a linked body in whole or in part to members of the local authority concerned shall stand suspended.
- (4) The continuity of the existence of a linked body as a corporate body shall not be affected by the exercise of the power conferred on the Minister under this Part.
PART 22 Miscellaneous
221. Annual report.
221.—(1)(a) Not later than the 30th day of June in each year F300[every local authority] shall each prepare and adopt a report (to be known as the annual report) in relation to the performance of its functions during the preceding year and shall as soon as may be furnish a copy of the annual report to each member of F300[the local authority concerned] and to such other persons as it may consider appropriate.
- (b) A draft of the annual report shall be submitted to the members of F300[the local authority concerned] not later than the 30th day of April in each year.
- (2) An annual report of a F300[local authority] shall include the following:
- (a) particulars of the policies, programmes, services and other activities undertaken by the F300[local authority];
- F300[(b) such particulars as are required by sections 48, 66, 66G, 49A(7), 75, 76, 126D(9), 134, 134A(6) and 228;]
- (c) such particulars as may be required by a provision of any other enactment;
- (d) particulars in relation to any acts adopted or orders, byelaws, rules or other instruments made under statute by resolution of the members of the F300[local authority] during the year to which the annual report relates; and
- F301[(dd) particulars of—
- (i) the expenditure incurred by the F300[local authority] in performing its functions relating to civil defence, and
- (ii) gifts received by the F300[local authority] during the year to which the report relates in connection with the performance of those functions; ]
- (e) such other particulars (including financial statements) as the F300[local authority] may determine or as may be directed by the Minister.
F300[(3)(a) The adoption by a county council or city council of its annual report is a reserved function.
- (b) The approval of information to be included in an annual report in relation to the performance of functions by municipal district members is a reserved function.]
(4)(a) Copies of the annual report of a F300[local authority] shall be made available—
- (i) at its principal offices during normal office hours for inspection or purchase by members of the public, and
- (ii) in public libraries within the county or city concerned.
- (b) The purchase price for the annual report of a F300[local authority] may be determined by the F300[local authority] concerned.
- (c) A F300[local authority] shall give public notice of the date from which an annual report will be so made available in accordance with paragraph (a).
- F300[(5) An annual report prepared by a county council or a city and county council shall include information in relation to the performance of functions by the municipal district members in respect of each municipal district situated within its county or city and county, as the case may be.]
222. Returns, information to Minister.
222.—A local authority shall provide the Minister with such periodic or other returns or other information regarding the performance of its functions as he or she may from time to time require.
223. Electoral divisions.
223.—(1) The Minister may by regulations divide the area of any F302[local authority] into areas to be known as electoral divisions and may vary the name of any such division or make adjustments to the boundaries of any such division or divisions.
- (2) Any reference in any enactment to a district electoral division or a ward shall be read as a reference to an electoral division.
224. Report by authorised person.
224.—(1) In this section “authorised person” means a person authorised in writing for the purposes of this section by the Minister.
- (2)
- (a) The Minister may request an authorised person to prepare a report for the Minister in relation to any matter arising from or relating to any of the functions for the time being conferred on the Minister or in relation to the performance of any of the functions of one or more local authorities.
- (b) An authorised person for the purposes of this section is entitled at all reasonable times to enter and inspect any land or premises or structure (other than a dwelling) which is owned, used, controlled or managed by a local authority and shall be afforded every facility and co-operation by the local authority (its members and employees) including the giving of information which he or she reasonably requires and shall have access to all documents, materials, things, or other information which he or she may reasonably require.
- (3) Any person who obstructs or impedes or refuses to comply with a request of an authorised person acting in the exercise of the functions conferred on him or her by subsection (2)(b) is guilty of an offence and is liable on summary conviction to a fine not exceeding £1,500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both.
- (4) Summary proceedings for an offence under this section may be brought by the Minister.
225. Local authority associations.
225.—(1) In this section “association of local authorities” means, the General Council of County Councils and the Association of Municipal Authorities of Ireland or any other body which may be established in place of either or both of those bodies, the membership of such association being constituted by local authorities and the general function of such association being to represent the collective interests of the local authorities which constitute its membership (in this section referred to as “constituent authorities”).
- (2) A local authority may hold membership of an association of local authorities.
- (3) An association of local authorities may carry out such activities as are necessary to represent the collective interests of the local authorities which constitute its membership, including—
- (a) the undertaking of research and other studies,
- (b) the promotion of education and training,
- F303[(c) the provision of policy support and other assistance to its constituent authorities as regards any matter relating to or that may relate to local government,
- (d) the assessment of public policy as regards any matter relating to or that may relate to local government, and
- (e) the provision of advice and the making of submissions to the Minister or other public authorities as regards such matters.]
F304[(3A)(a) Where an association of local authorities or, in the event that there is a single association, such association requests a meeting with the Minister in relation to activities under subsection (3), the Minister shall meet a delegation from the association, or hold a meeting to which paragraph (b) applies, at least once in every year.
- (b) Where there is more than one association of local authorities in being at the time of a request or requests for a meeting with the Minister under this subsection is or are received, the Minister may require the meeting for the purposes of paragraph (a) to be a meeting with a joint delegation from those associations.]
- (4) An association of local authorities shall operate in accordance with its constitution or other procedural rules (by whatever name called).
- (5) Without prejudice to any other provisions which may be included in the procedural rules of an association of local authorities, such rules shall set out the general functions and objectives of the association and provide for—
- (a) the adoption by the association of annual estimates of expenditure and income,
- (b) the keeping of all proper and sufficient accounts of all moneys received or spent by it and of its assets and liabilities,
- (c) the audit of such accounts,
- (d) the adoption of an annual report on the performance of its functions, and
- (e) such other matters as are necessary to give effect to its function of representing the collective interests of its constituent authorities and to give effect to the matters set out in subsection (6).
- (6) Where a local authority holds membership of an association of local authorities, the following provisions apply:
- (a) the local authority may elect such number of delegates to the association as may be specified in the procedural rules of that association;
- (b) the local authority may make annual contributions to the funds of the association;
- (c) the association may make payments to its delegates for expenses incurred in respect of travel and subsistence related to the business of the association on the basis set out in its procedural rules;
- (d) the association shall provide the local authority with a copy of its procedural rules and shall consult the local authority regarding any proposed changes to those rules;
- (e) the association shall provide the local authority and the Minister with—
- (i) a copy of its draft estimates,
- (ii) a copy of the estimates when adopted,
- (iii) a copy of the audited accounts, annual report, and
- (iv) such other reports or statements of the association as it may consider appropriate;
- (f) the annual estimates shall set out the principal categories of expenditure and income and shall indicate how these relate to the association’s estimated financial requirements for the relevant period;
- (g) the local authority and the association shall comply with such general directions as may be issued by the Minister in relation to—
- (i) the form and categories in which income and expenditure under this section is shown in estimates and accounts, and
- (ii) such other matters as the Minister may consider appropriate for the purposes of this section.
- (7) For the purposes of this section, an association of local authorities shall, in the course of its activities, have regard to—
- (a) its general function of representing the collective interests of its constituent authorities,
- (b) the promotion of the interests generally of local government and of democratic representation of local communities,
- (c) the likely costs and benefits of its activities to its constituent local authorities,
- (d) the need for effectiveness, efficiency and economy in the discharge of its business and to minimise demands on the resources of its constituent authorities, and
- (e) any submissions made to it by a constituent authority on foot of subsection (6)(d) or (e) or otherwise, or by the Minister.
- (8) The decision to hold or to cease to hold membership of an association of local authorities is a reserved function.
- (9) A reference in any enactment to “the association of county councils of Ireland”, “the Irish County Councils General Council” or “the County Councils’ General Council” or to any analogous expression shall be read as a reference to the General Council of County Councils as referred to in subsection (1) or as a reference to that body by whatever name known for the time being.
226. Local Authority Members’ Association.
226.—(1) A member of a local authority may in his or her own right hold membership of the association known as the Local Authority Members’ Association and the members of a local authority may appoint a person to represent them on that association.
- (2) Subsections (3) to (8) of section 225 apply with any necessary modifications for the purposes of this section.
- (3) Nothing in subsections (1) and (2) or section 225 shall be read as preventing the establishment of a unified body to replace the bodies mentioned in those provisions and to represent local government and its elected members.
227. Reclaimed land and structures to form part of local authority area.
227.—(1) The maritime boundary of a county, city or town shall on the establishment day by virtue of this subsection be deemed to coincide with the ordinary high water mark for the time being, except where in accordance with section 10(4), such boundary already extends beyond that high water mark.
- F305[(1A) In subsection (1) the reference to the maritime boundary of a county or city includes, where the context admits, the maritime boundary of a city and county which is the successor authority (within the meaning of the Local Government Reform Act 2014) to a county and to a city, and references in this section to a county or city shall be read accordingly.]
(2)(a) For the avoidance of doubt and without prejudice to subsection (1) it is hereby declared that all land which is above the ordinary high water mark for the time being and which is formed by reclamation or other construction works or by natural accretion or otherwise shall, notwithstanding the provisions of any other enactment, for all purposes, including all functions conferred on a local authority by this or any other enactment, be included in and form part of the county or city to which it is contiguous or connected or where it adjoins or is connected to more than one such county or city in proportion to the extent of the common boundary and the boundary of that county or city shall stand altered accordingly.
- (b) Where land referred to in paragraph (a) forms part of a county or city it shall by virtue of this paragraph also for all purposes be included in and form part of F306[…] any other administrative, electoral or geographical district which it adjoins and which is situated within such county or city or where it adjoins more than one such district in proportion to the extent of the common boundary of such districts.
- (c) In this section and for purposes of illustration only and without restriction of the definition of land in section 2 as including a structure, land shall be read as including piers, wharves, jetties, breakwaters, walkways, bridges, pylons, tanks or other installations, equipment or apparatus.
- (3) Where a local authority becomes aware that land referred to in subsection (2)(a) has by virtue of this section become part of its administrative area, the authority shall notify the Chief Boundary Surveyor of that fact.
228. Acceptance of gifts by a local authority.
228.—(1) F307[…]
- (2) A local authority may accept gifts of money, land or other property on the trusts or conditions (if any) as may be specified by the donor.
- (3) A local authority shall not accept a gift if the trusts or conditions attached to it would be inconsistent with, or prejudice, the effective performance of its functions.
- (4) A local authority shall, as appropriate, publish in its annual report details of all gifts accepted by it during the period of the report.
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