Assessing local government
The 31 local authorities in the State reported a combined surplus of €94,410,528, a slight decrease from €94,895,728 in 2023 and a significant increase from €29,240,149 in 2016.
The Local Authority Performance Indicator Report 2024, published by the National Oversight and Audit Commission (NOAC) in September 2025, finds there were five local authorities with budget deficits in 2024.
The report states that current housing numbers “fail to adequately address the existing level of housing need”. It illustrates that local authorities fall short of new-build social housing provision targets in Housing for All.
Under Housing for All, 9,500 new-build social homes were to be provided over the five years to 2026, a total of 47,500. The NOAC report shows that 28,605 new-build social homes were delivered between 2021 and 2024.
Social housing vacancy rates fell from 2.81 per cent in 2023 to 2.75 per cent in 2024 and have markedly improved from 3.5 per cent in 2019. There were 4,251 local authority housing units vacant at the end of 2024.
Re-letting times in 2024 were the longest recorded since 2014 when reporting began, at an average of 35.55 weeks. Costs also rose to their highest level at €31,129 per unit. Local authorities spent approximately €105 million re-letting 3,375 units in 2024. Rental inspections have increased significantly from 22,445 in 2020 to 62,085 in 2024.
The commercial rates collection rate stood at 92 per cent as the housing loans collection rates stood at 88 per cent. The collection rate for rents and annuities stood at 88 per cent, down from 91 per cent in 2021. However, the report says some local authorities have “unacceptably low” rates of collection and calls for “a more targeted approach”.
Climate
The report states that the Climate Action Plan target to retrofit 36,500 local authority properties to a B2 building energy rating (BER) or cost optimal equivalent by 2030 is unlikely to be met. There were 2,634 units retrofitted under the Social Housing Retrofit programme in 2024.
The report finds that private water inspections have experienced “a gradual improvement over the past two years” and have returned closer to 2019 levels “after a significant decline in 2021. Regarding waste and the environment, the report finds that 76,190 pollution complaints were made to local authorities in 2024.
It states that “the need for climate action initiatives has never been more pressing”. The report asserts that improvements must be made in the conversion of public lighting to LEDs and the number of households with access to a three-bin service. It also welcomes that each local authority in the State now has climate action teams and climate action coordinators in place.
Planning
In 2024, 2,258 planning decisions by local authorities were appealed to An Coimisiún Pleanála, then An Bord Pleanála. There were 7,396 enforcement cases referred to or initiated by local authorities. Both appeals and planning enforcement cases increased in 2024. The cost per capita of the planning service has increased to €38.06 in 2024, a 45 per cent (€11.83) rise since 2014.
In 2024, buildings inspected as a percentage of new buildings notified to local authorities stood at 16.76 per cent. This was down considerably from 25.87 per cent in 2023. The report asserts that the Government’s introduction of a temporary waiver for development contributions, which ended in December 2024, led to more commencement notices than usual. Many of these were received at the end of the year, which meant inspections in some cases could not be conducted.
Fire services
The cost per capita of providing the fire service has risen to €74.85, a 35.62 per cent increase since 2014. In 2024, full-time stations recorded the fastest recorded time for mobilisation in respect of fires since reporting began in 2014 at 1.23 minutes. For part-time stations, this time rose sharply to 5.47 minutes.
The report notes the 2023 Workplace Relations Commission agreement for retained fire services that led to pay increases, increased staffing numbers, and increased training costs in both 2024 and 2025 as recruitment continues. It indicates that numerous elements of this agreement will influence local authorities.
Economy and staffing
A total of 2,459 jobs were created in the State in 2024 with assistance from local enterprise offices (LEOs) when job losses were accounted for. This is an increase of 15.4 per cent (328 jobs) from 2023. The report states that LEOs “have been at the frontline in supporting small business to take on the challenges of decarbonisation and digitalisation”.
It also outlines that all local authorities spent more on economic development in 2024 compared to 2023, partly attributing this to the inclusion of the increased cost of business and power up grants.
A total of 32,273.76 whole-time equivalent staff were employed by the local authority sector at the end of 2024, an increase of 568.82 from 2023. The report says staffing levels have recovered to where they were pre-2009. However, it states: “Recruitment and staff retention, particularly in the context of an ageing workforce, remain significant challenges for many councils.”
There were 271,785.61 days lost to certified sick leave in local authorities during 2024. This equates to 8.42 days lost to certified sick leave per whole-time equivalent staff.
Michael McCarthy, chair of NOAC, says: “We particularly welcome the reduction in the average housing vacancy rate from 2.81 per cent to 2.75 per cent.
“While the average re-letting time of 35 weeks remains too long, it is encouraging to see increased investment in housing maintenance and the determination of many local authorities to reduce vacancy rates further. Continued focus in this area will be essential to delivering the homes our communities need.”
