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===Ireland=== {{Main article|Local government in the Republic of Ireland}} The [[Republic of Ireland|Republic of Ireland's]] local government is laid out by the [[Local Government Reform Act 2014]]. With a few exceptions, local government is two-tier. At the lowest level are the municipal, metropolitan or borough councils, which are elected during local elections. These councillors from the relevant county then together form the council, termed either County or City and County Councils. For example, the 4 municipal districts in Westmeath County each elect their own councils, who together form [[Westmeath County Council]]. Many functions are performed by the Chief Executive, who is appointed by the Minister for Local Government. The exceptions to the above is the county of Dublin and the cities of Cork and Galway, the later two's councils are directly elected with no lower council. Dublin county is made up of four local area authorities, each elected directly. There are thirty-one local authorities. The main sources of funding for local government in Ireland are local property and motor tax revenues, payments from the Exchequer, charges for goods and services, and state grants.<ref>{{Cite web|title=Local government facts and figures: Ireland|url=https://lgiu.org/local-government-facts-and-figures-ireland/|access-date=2021-10-01|website=lgiu.org|language=en-GB}}</ref>
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