In the context of promised legislation, and I realise this is looking into the future, could the Taoiseach indicate when there will be substantial reform of local government? Will part of that local government reform include extra finance raising powers for local authorities?

We cannot debate what is in the legislation.

Will such legislation be completed before the next local elections?

Is legislation promised?

The general intent is that responsibility should be devolved to local authorities. The consultation process for reform of this is under way with the Minister for the Environment, Community and Local Government, councils, local authorities and anybody else who is interested. The Minister will reflect on the findings of that and bring a memorandum to Government in due course. I regret that I cannot give the Deputy a date for publication of the legislation. It would be a matter for Cabinet to decide on arising from the reports prepared by the Minister for the Environment, Community and Local Government.