Jonathan O'Brien (Cork North Central, Sinn Fein) | Oireachtas source

I do not want to make a presumption, but I imagine if one is a business owner with a number of overheads and who might be struggling, the rates bill might be one of the last things to be paid. Utilities and goods have to be paid for as businesses cannot operate without them. The level of rate collection is pretty high, which I believe is down to each individual local authority working with local businesses. Is it common or rare for a business to be shut down for non-payment of rates?