Dáil Éireann Debate, Tuesday - 25 March 2025
477. Deputy Michael Murphy asked the Minister for Housing, Local Government and Heritage to provide the extent of commercial rates arrears carried by each local authority, for each of the past five years; the local authorities carrying arrears outside of that five year period; the extent of commercial rates arrears written off by each local authority, each year for the past five years, in tabular form. [14210/25]
Amharc ar fhreagraLocal authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by Tailte Éireann under the Valuation Acts 2001 to 2020. The levying and collection of rates are matters for each individual local authority.
Information in relation to Commercial Rates Income and Collection data is available in Appendix 7 of each local authority's Annual Financial Statement. 2023 is the latest year for which audited local authority annual financial statement data is available.
The commercial rates arrears and commercial rates written off by each local authority from 2019 to 2023 are set out in the tables below. Commercial rates are only written off by local authorities after they have exhausted all means of collecting outstanding amounts owing, and it is considered that those outstanding amounts are irrecoverable.
The Local Government Audit Service provide an independent audit of local authorities annual financial statements and a summary of their findings, titled Overview of the Work of the Local Government Audit Service, is published annually on my Department's website at the following link:
www.gov.ie/en/collection/5e9c7-overview-of-the-work-of-the-local-government-audit-service/
Data in relation to commercial rates arrears prior to 2019 can be found in the Local Government Audit Service reports.
|
Local Authority |
2019 Rates Closing Arrears |
2020 Rates Closing Arrears |
2021 Rates Closing Arrears |
2022 Rates Closing Arrears |
2023 Rates Closing Arrears |
|
Carlow County Council |
€2,344,169 |
€1,703,135 |
€1,927,504 |
€1,963,679 |
€2,341,033 |
|
Cavan County Council |
€3,572,614 |
€3,250,910 |
€3,650,209 |
€3,419,727 |
€2,505,194 |
|
Clare County Council |
€10,043,132 |
€11,577,540 |
€10,891,784 |
€10,389,041 |
€9,957,704 |
|
Cork City Council |
€13,943,422 |
€22,723,000 |
€19,020,961 |
€15,873,340 |
€15,797,317 |
|
Cork County Council |
€9,587,252 |
€10,399,767 |
€10,771,609 |
€8,230,599 |
€8,811,542 |
|
Donegal County Council |
€15,424,576 |
€16,138,257 |
€14,607,087 |
€14,317,092 |
€14,450,054 |
|
Dublin City Council |
€23,058,147 |
€34,063,391 |
€38,124,419 |
€30,650,400 |
€28,471,225 |
|
Dun Laoire/Rathdown County Council |
€14,463,823 |
€19,133,314 |
€21,425,164 |
€25,264,293 |
€26,336,862 |
|
Fingal County Council |
€4,842,767 |
€6,873,694 |
€7,154,860 |
€2,989,380 |
€2,502,768 |
|
Galway City Council |
€8,846,534 |
€10,793,093 |
€11,584,836 |
€9,508,099 |
€8,847,259 |
|
Galway County Council |
€5,728,393 |
€6,587,679 |
€8,037,829 |
€8,523,199 |
€8,066,027 |
|
Kerry County Council |
€6,494,848 |
€9,273,913 |
€7,053,265 |
€6,562,647 |
€6,199,062 |
|
Kildare County Council |
€12,492,361 |
€15,670,069 |
€11,785,323 |
€9,906,814 |
€8,380,465 |
|
Kilkenny County Council |
€1,265,055 |
€1,956,162 |
€2,049,279 |
€1,507,725 |
€3,289,551 |
|
Laois County Council |
€3,228,515 |
€3,402,576 |
€2,222,709 |
€1,985,987 |
€2,279,420 |
|
Leitrim County Council |
€2,513,072 |
€2,979,011 |
€3,223,257 |
€3,017,049 |
€3,234,344 |
|
Limerick City & County Council |
€9,759,506 |
€10,696,120 |
€8,732,896 |
€5,888,292 |
€4,796,855 |
|
Longford County Council |
€1,033,827 |
€1,124,618 |
€966,941 |
€859,942 |
€1,200,532 |
|
Louth County Council |
€8,931,758 |
€11,030,292 |
€10,273,724 |
€7,561,465 |
€5,352,580 |
|
Mayo County Council |
€3,922,582 |
€4,182,624 |
€4,278,902 |
€3,406,852 |
€2,623,492 |
|
Meath County Council |
€2,795,024 |
€3,417,263 |
€2,754,906 |
€2,556,309 |
€2,087,757 |
|
Monaghan County Council |
€3,302,230 |
€3,554,362 |
€2,179,799 |
€1,951,292 |
€2,356,756 |
|
Offaly County Council |
€2,290,436 |
€3,602,210 |
€2,765,170 |
€3,004,215 |
€2,583,407 |
|
Roscommon County Council |
€1,358,169 |
€2,736,574 |
€1,232,568 |
€1,343,850 |
€1,466,294 |
|
Sligo County Council |
€3,626,837 |
€3,561,285 |
€2,858,849 |
€4,096,791 |
€6,357,341 |
|
Sth Dublin County Council |
€19,631,981 |
€17,820,823 |
€18,232,558 |
€16,560,497 |
€14,674,019 |
|
Tipperary County Council |
€7,607,383 |
€8,955,863 |
€7,740,942 |
€5,921,516 |
€5,520,979 |
|
Waterford City & County Council |
€9,198,695 |
€11,042,246 |
€6,132,653 |
€3,008,361 |
€2,044,492 |
|
Westmeath County Council |
€2,971,391 |
€1,951,305 |
€1,051,010 |
€761,664 |
€649,617 |
|
Wexford County Council |
€6,055,100 |
€6,858,783 |
€6,066,597 |
€4,843,754 |
€3,927,888 |
|
Wicklow County Council |
€5,217,406 |
€8,194,672 |
€6,342,375 |
€4,598,635 |
€3,457,366 |
|
Total |
€225,551,005 |
€275,254,551 |
€255,139,985 |
€220,472,506 |
€210,569,202 |
|
Local Authority |
2019 Rates Write Offs |
2020 Rates Write Offs |
2021 Rates Write Offs |
2022 Rates Write Offs |
2023 Rates Write Offs |
|
Carlow County Council |
€1,593,150 |
€1,533,346 |
€685,093 |
€935,649 |
€853,479 |
|
Cavan County Council |
€624,117 |
€442,027 |
€322,499 |
€243,068 |
€619,964 |
|
Clare County Council |
€1,240,930 |
€886,910 |
€1,338,773 |
€1,299,102 |
€1,227,941 |
|
Cork City Council |
€1,798,511 |
€254,697 |
€1,233,585 |
€2,212,665 |
€1,257,257 |
|
Cork County Council |
€2,263,917 |
€1,089,515 |
€1,172,224 |
€3,088,437 |
€1,594,914 |
|
Donegal County Council |
€1,935,307 |
€788,895 |
€1,379,942 |
€2,125,121 |
€2,649,350 |
|
Dublin City Council |
€15,349,723 |
€14,779,286 |
€15,984,977 |
€17,784,906 |
€16,591,766 |
|
Dun Laoire/Rathdown County Council |
€4,823,259 |
€842,670 |
€937,679 |
€2,114,453 |
€1,897,994 |
|
Fingal County Council |
€2,060,181 |
€636,460 |
€799,162 |
€1,953,715 |
€1,558,328 |
|
Galway City Council |
€1,225,162 |
€364,499 |
€373,731 |
€534,955 |
€571,538 |
|
Galway County Council |
€64,220 |
€148,454 |
€33,184 |
€268,436 |
€311,929 |
|
Kerry County Council |
€5,221,037 |
€3,919,140 |
€3,495,689 |
€4,170,376 |
€2,917,697 |
|
Kildare County Council |
€2,055,717 |
€2,733,445 |
€1,504,330 |
€1,819,666 |
€3,055,925 |
|
Kilkenny County Council |
€943,038 |
€1,101,704 |
€606,414 |
€864,091 |
€388,686 |
|
Laois County Council |
€937,845 |
€394,443 |
€319,728 |
€475,791 |
€488,267 |
|
Leitrim County Council |
€20,777 |
€164,712 |
€109,850 |
€215,458 |
€15,766 |
|
Limerick City & County Council |
€2,833,093 |
€685,365 |
€1,748,372 |
€2,755,841 |
€2,351,291 |
|
Longford County Council |
€242,361 |
€42,246 |
€13,075 |
€19,036 |
€14,911 |
|
Louth County Council |
€534,788 |
€0 |
€96,787 |
€539,303 |
€517,966 |
|
Mayo County Council |
€282,489 |
€328,774 |
€340,498 |
€399,128 |
€1,064,947 |
|
Meath County Council |
€821,477 |
€1,184,242 |
€644,063 |
€752,436 |
€902,929 |
|
Monaghan County Council |
€323,810 |
€467,355 |
€221,400 |
€351,842 |
€274,239 |
|
Offaly County Council |
€267,589 |
€93,135 |
€161,772 |
€191,631 |
€399,755 |
|
Roscommon County Council |
€584,261 |
€152,469 |
€176,716 |
€220,328 |
€253,175 |
|
Sligo County Council |
€870,717 |
€404,232 |
€337,763 |
€1,877,665 |
€867,202 |
|
Sth Dublin County Council |
€3,354,310 |
€3,220,404 |
€1,893,604 |
€2,341,639 |
€2,250,458 |
|
Tipperary County Council |
€496,310 |
€408,498 |
€131,254 |
€311,762 |
€217,557 |
|
Waterford City & County Council |
€1,754,414 |
€1,394,609 |
€2,151,005 |
€1,840,981 |
€1,882,655 |
|
Westmeath County Council |
€473,017 |
€527,182 |
€644,194 |
€305,831 |
€317,796 |
|
Wexford County Council |
€3,890,814 |
€1,345,988 |
€2,687,821 |
€3,212,344 |
€2,928,693 |
|
Wicklow County Council |
€1,727,073 |
€378,519 |
€635,243 |
€1,711,759 |
€1,092,225 |
|
Total |
€60,613,417 |
€40,713,221 |
€42,180,428 |
€56,937,415 |
€51,336,601 |
