Jerry Buttimer (Cork South Central, Fine Gael)
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Question 344: To ask the Minister for the Environment, Community and Local Government the number of court cases to recover unpaid commercial rates initiated by local authorities in each of the past three years; and if he will make a statement on the matter. [29750/11]

Jerry Buttimer (Cork South Central, Fine Gael)
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Question 345: To ask the Minister for the Environment, Community and Local Government the number of judgments awarded in favour of the local authorities and the amount secured by such judgments in court cases to recover unpaid commercial rates initiated by local authorities in each of the past three years; and if he will make a statement on the matter. [29751/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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I propose to take Questions Nos. 344 and 345 together.

I have no function in relation to the matters raised in the Questions and the information requested is not available in my Department.

Jerry Buttimer (Cork South Central, Fine Gael)
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Question 346: To ask the Minister for the Environment, Community and Local Government the criteria used by local authorities when determining which unpaid commercial rates are to be written off as bad debts; and if he will make a statement on the matter. [29752/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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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. In accordance with the Local Authority Accounting in Ireland Code of Practice and Accounting Regulations issued by my Department in December 2009 under section 107 of the Local Government Act 2001, local authorities are required to make provision for doubtful debts and to write off known uncollectible debts.