The payment of expenses to Councillors are made under directions given by the Minister of State for Local Government and Planning under Regulation 17 of the Local Government (Expenses of Local Authority Members) Regulations 2021 (S.I. No. 313 of 2021), as amended by the Local Government (Expenses of Local Authority Members) (Amendment) Regulations 2024 (S.I. No. 283 of 2024). The payments are consistent with the aim of the 2021 Regulations (as amended) to support members in carrying out their duties and to offset reasonable costs incurred by them wholly, exclusively and necessarily in the performance of those duties. These directions should be read in conjunction with sections 141, 142 and 143 of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014), the 2021 and 2024 Regulations, and the Local Government (Maternity Protection and Other Measures for Members of Local Authorities) Act 2022.