The right of local authorities to set and collect rents on their dwellings is laid down in section 58 of the Housing Act 1966. The setting and collecting of rents and the management of arrears are executive functions and are subject to broad principles set out by the Department.
Information on rent accrued, rent collected and arrears is contained in the Annual Financial Statement prepared by each local authority and this data is summarised in the annual report of the Overview of the Work of the Local Government Audit Service. The most recent of these reports relates to 2019 and the information on rents is contained in Appendix 13 on pages 90-91 of the Overview of the Work of the Local Government Audit Service for the Year ended 31 December 2019 available at www.gov.ie/en/publication/ea801-overview-of-the-work-of-the-local-government-audit-service-year-ended-31-december-2019/.