Local authorities may manage heritage buildings and sites to protect their historic, cultural and social importance and secure their long term future for the benefit of the community.
Owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, must pay a charge on the property to the Non Principal Private Residence Bureau through the local authority.
Local authorities provide information and advice to owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, to inform them about the annual charge, possible exemptions, penalties and proof of payment.
Local authorities, together with Irish Water Safety, may run lifesaver training courses, beach lifeguard academies, and safe swimming and boating campaigns to promote water safety on public beaches, lakes and waterways.