Water supply and sanitation services in Ireland are governed primarily by the Water Services Acts of 2007 to 2014 and regulated by the Commission for Energy Regulation. Until 2015 the relevant legislation provided for the provision of water and wastewater services by local authorities in Ireland, with domestic usage funded indirectly through central taxation (including motor taxation), and non-domestic usage funded via local authority rates. From 2015, the legislation provided for the setup of a utility company, Irish Water, which would be responsible for providing water and wastewater services, and funded through direct billing. The transition between these models, and certain aspects of operation of the new company, caused controversy in its initial period of operation.