Séamus Kirk (Louth, Fianna Fail)
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526. To ask the Minister for Environment, Community and Local Government the position regarding distressed companies in liquidation regarding arrears due to respective councils; and if he will make a statement on the matter. [1662/14]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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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 uncollectable debts.