Local Government Act 2001

Acceptance of gifts by a local authority.


228.—(1) F283[]

(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.

(5) Nothing in this section shall be read as restricting the right of any local authority to continue to hold and administer gifts of property which it has accepted before the establishment day under the Local Authorities (Acceptance of Gifts) Act, 1945.




Deleted (1.06.2014) by Local Government Reform Act 2014 (1/2014), s. 5(1) and sch. 1 part 1 ref. 173, S.I. No. 214 of 2014.

Editorial Notes:


Obligation imposed on local authorities to apply the provisions of the accounting code of practice issued under s. 107 in respect of any gifts received under section (1.06.2014) by Local Government (Financial and Audit Procedures) Regulations 2014 (S.I. No. 226 of 2014), reg. 11, in effect as per reg. 2.