The Nomenclature of Territorial Units for Statistics (NUTS) is a geocodestandard for referencing the subdivision of the Republic of Ireland for statistical purposes. The standard is developed and regulated by the European Union. The NUTS standard is instrumental in delivering the European Union's Structural Funds. The NUTS code for Ireland is IE and a hierarchy of three levels is established by Eurostat. The subdivisions correspond to administrative divisions within the country in all but the lowest level. Formerly, the further NUTS divisions (IV and V) existed; these have now been replaced by Local Administrative Units (LAU-1 and LAU-2 respoectively). In Ireland, the LAUs are structured as followed:
LAU 1 – County councils (29) and their legal equivalent City councils (5).