The levying and collection of rates are matters for each individual local authority. As with all local charges, the invoicing and collection of due amounts is a matter for the local authority concerned to manage in the light of prevailing local circumstances and in accordance with normal accountancy procedures. Details, sourced from audited local authority Annual Financial Statements, in relation to the amount of commercial rates written off in years 2006 to 2011 (the latest year for which audited data is available), are set out in the table below.
Rates Written Off - 2006-2011 (€)
Authority Name
|
2006
|
2007
|
2008
|
2009
|
2010
|
2011
|
Carlow
|
4,247
|
48,659
|
63,701
|
84,558
|
65,201
|
514,264
|
Cavan
|
95,267
|
106,716
|
78,828
|
150,332
|
767,529
|
1,322,456
|
Clare
|
343,619
|
301,577
|
419,856
|
396,538
|
205,650
|
269,821
|
Cork
|
2,907,572
|
3,279,302
|
3,868,254
|
5,041,167
|
6,672,558
|
9,849,863
|
Donegal
|
2,011,539
|
2,137,878
|
2,302,580
|
1,363,280
|
2,492,414
|
3,432,462
|
Fingal
|
652,705
|
886,521
|
1,364,689
|
2,141,388
|
3,757,096
|
6,992,569
|
Dun Laoghaire/Rathdown
|
0
|
1,464,053
|
1,161,247
|
1,712,032
|
3,325,110
|
6,864,448
|
Galway
|
1,746,905
|
1,951,482
|
2,636,068
|
2,727,353
|
4,043,523
|
3,639,288
|
Kerry
|
1,628,376
|
2,050,403
|
1,719,763
|
2,362,878
|
2,368,421
|
3,443,752
|
Kildare
|
0
|
0
|
0
|
0
|
0
|
0
|
Kilkenny
|
507,459
|
498,011
|
1,013,476
|
1,237,416
|
1,699,530
|
1,808,986
|
Laois
|
158,592
|
119,570
|
172,267
|
271,481
|
659,583
|
535,774
|
Leitrim
|
250,336
|
339,461
|
439,741
|
545,554
|
696,734
|
882,051
|
Limerick
|
1,577,716
|
1,720,067
|
1,948,681
|
2,644,874
|
4,028,917
|
4,150,636
|
Longford
|
278,783
|
272,432
|
410,706
|
204,541
|
117,420
|
813,425
|
Louth
|
519,162
|
617,097
|
654,051
|
756,462
|
946,116
|
966,060
|
Mayo
|
1,370,803
|
1,438,372
|
1,649,093
|
2,484,383
|
2,533,929
|
2,958,216
|
Meath
|
0
|
0
|
0
|
0
|
0
|
2,610,559
|
Monaghan
|
290,748
|
211,786
|
274,444
|
602,947
|
1,022,223
|
994,360
|
North Tipperary
|
38,921
|
44,232
|
77,122
|
188,260
|
316,956
|
409,171
|
Offaly
|
689,566
|
395,289
|
567,400
|
803,689
|
937,826
|
717,747
|
Roscommon
|
26,299
|
31,383
|
751,669
|
1,563,232
|
1,688,361
|
2,100,010
|
Sligo
|
386,217
|
176,004
|
283,838
|
579,355
|
671,143
|
630,018
|
South Dublin
|
2,453,856
|
2,192,432
|
-188,700
|
1,687,009
|
3,012,133
|
3,559,276
|
South Tipperary
|
72,961
|
3,716
|
2,380
|
1,760
|
24,720
|
-2
|
Waterford
|
364,132
|
509,005
|
383,252
|
408,964
|
530,506
|
931,303
|
Westmeath
|
34,301
|
66,805
|
1,480
|
236,607
|
178,733
|
144,669
|
Wexford
|
532,622
|
606,820
|
509,989
|
660,644
|
398,791
|
826,444
|
Wicklow
|
408,539
|
579,045
|
1,260,842
|
1,464,190
|
1,730,389
|
2,300,005
|
Cork
|
216,922
|
188,362
|
313,373
|
1,852,616
|
3,483,443
|
4,852,617
|
Dublin
|
19,900,844
|
17,718,465
|
5,616,183
|
6,247,794
|
9,035,651
|
12,882,359
|
Galway
|
1,358,281
|
1,500,777
|
2,627,132
|
2,435,131
|
4,664,801
|
4,745,866
|
Limerick
|
2,454,506
|
2,742,128
|
2,079,954
|
1,823,528
|
2,676,147
|
3,570,993
|
Waterford
|
116,822
|
89,214
|
143,235
|
189,950
|
192,323
|
650,384
|
Clonmel
|
32,531
|
0
|
0
|
47,189
|
38,886
|
53,726
|
Drogheda
|
368,612
|
952,938
|
928,391
|
2,149,886
|
2,517,366
|
2,328,721
|
Kilkenny
|
148,418
|
234,328
|
457,958
|
555,533
|
838,460
|
923,453
|
Sligo
|
745,744
|
1,322,193
|
661,977
|
890,046
|
1,127,339
|
1,265,723
|
Wexford
|
292,330
|
303,771
|
209,381
|
467,995
|
714,075
|
693,665
|
Arklow
|
87,576
|
258,683
|
413,109
|
520,877
|
638,080
|
714,498
|
Athlone
|
0
|
14,374
|
0
|
0
|
99,142
|
182,549
|
Athy
|
0
|
0
|
0
|
0
|
0
|
610,532
|
Ballina
|
479,587
|
554,858
|
525,779
|
729,526
|
851,891
|
814,084
|
Ballinasloe
|
234,974
|
272,079
|
321,894
|
324,172
|
437,460
|
434,160
|
Birr
|
197,494
|
205,713
|
270,109
|
233,453
|
0
|
306,211
|
Bray
|
467,251
|
541,561
|
734,883
|
704,429
|
369,999
|
544,012
|
Buncrana
|
359,229
|
282,927
|
282,303
|
762,828
|
569,131
|
534,954
|
Bundoran
|
30,008
|
36,039
|
54,630
|
87,232
|
76,240
|
177,139
|
Carlow
|
62,202
|
58,618
|
161,463
|
110,825
|
116,322
|
362,801
|
Carrick on Suir
|
69,100
|
14,523
|
3,253
|
4,606
|
0
|
12,762
|
Carrickmacross
|
44,482
|
36,121
|
51,037
|
88,280
|
78,791
|
132,419
|
Cashel
|
0
|
0
|
0
|
0
|
0
|
0
|
Castlebar
|
374,745
|
424,300
|
537,165
|
682,085
|
800,826
|
861,222
|
Castleblayney
|
78,488
|
90,093
|
150,298
|
133,134
|
143,966
|
276,944
|
Cavan
|
85,465
|
259,398
|
213,192
|
300,985
|
271,722
|
422,298
|
Clonakility
|
20,874
|
12,773
|
12,343
|
52,862
|
159,339
|
118,317
|
Clones
|
113,373
|
65,752
|
51,175
|
128,492
|
121,380
|
202,715
|
Cobh
|
88,714
|
64,784
|
125,741
|
146,664
|
303,998
|
226,826
|
Dundalk
|
816,465
|
874,504
|
409,189
|
966,133
|
1,831,808
|
651,355
|
Dungarvan
|
372,368
|
434,906
|
276,356
|
311,792
|
478,296
|
575,806
|
Ennis
|
263,553
|
339,577
|
540,437
|
591,822
|
528,930
|
502,755
|
Enniscorthy
|
10,588
|
11,661
|
51,780
|
58,316
|
131,649
|
118,904
|
Fermoy
|
112,936
|
102,313
|
138,402
|
204,826
|
224,882
|
170,099
|
Kells
|
0
|
0
|
0
|
0
|
0
|
199,690
|
Killarney
|
759,775
|
715,466
|
654,326
|
833,203
|
918,274
|
1,235,852
|
Kilrush
|
16,304
|
4,793
|
1,970
|
7,777
|
12,820
|
31,854
|
Kinsale
|
19,041
|
15,216
|
51,171
|
14,472
|
309,488
|
83,553
|
Letterkenny
|
147,578
|
154,583
|
347,679
|
388,328
|
869,900
|
918,515
|
Listowel
|
96,957
|
103,557
|
217,702
|
209,707
|
244,837
|
288,105
|
Longford
|
117,150
|
339,919
|
339,023
|
591,740
|
526,848
|
840,294
|
Macroom
|
34,395
|
4,899
|
5,855
|
51,661
|
191,450
|
163,677
|
Mallow
|
54,023
|
56,559
|
135,168
|
171,242
|
246,973
|
546,072
|
dleton
|
42,296
|
94,332
|
80,524
|
108,601
|
159,674
|
286,832
|
Monaghan
|
234,785
|
308,221
|
299,864
|
538,040
|
566,891
|
592,916
|
Naas
|
27,490
|
5,473
|
886
|
0
|
3,828
|
18,520
|
Navan
|
0
|
0
|
0
|
331,598
|
996,615
|
975,358
|
Nenagh
|
310,078
|
177,348
|
247,242
|
377,330
|
386,733
|
412,067
|
New Ross
|
0
|
24,976
|
12,565
|
8,065
|
93,602
|
120,724
|
Skibbereen
|
89,479
|
118,618
|
133,064
|
161,644
|
168,981
|
160,658
|
Templemore
|
7,002
|
5,925
|
14,354
|
16,509
|
39,623
|
45,549
|
Thurles
|
92,734
|
121,320
|
215,490
|
344,008
|
409,940
|
634,846
|
Tipperary
|
0
|
1,278
|
0
|
0
|
39,348
|
7,214
|
Tralee
|
974,664
|
982,956
|
1,179,870
|
2,912,370
|
2,696,114
|
2,788,085
|
Trim
|
0
|
0
|
0
|
0
|
0
|
232,801
|
Tullamore
|
346,570
|
543,070
|
855,628
|
736,996
|
701,140
|
800,081
|
Westport
|
89,385
|
164,327
|
121,984
|
149,391
|
282,849
|
269,144
|
Wicklow
|
207,178
|
191,001
|
230,205
|
291,953
|
256,035
|
300,894
|
Youghal
|
178,204
|
182,887
|
440,598
|
339,981
|
321,338
|
463,991
|