Section 195 of the Merchant Shipping Act 1995, and Section 634 of the Merchant Shipping Act 1894 in respect of the Republic of Ireland, state that:
Responsibility for the provision and management of lighthouses, buoys and beacons on the coasts and seas around the British Isles is vested in the 3 GLAs:
- Trinity House in its capacity as a lighthouse service (TH)
- Commissioners of Northern Lighthouses (known as Northern Lighthouse Board) (NLB)
- Commissioners of Irish Lights (CIL)
General Lighthouse Fund accounts have been produced since 2002. Previous versions of the annual reports are available.