Roscommon County Council wrote off or waived almost €41,000 in commercial rates in the first half of this year.
A total of €13.4 million in these charges are due to be collected this year.
There was a 65 per cent collection rate between January and June, with almost 8.8 million euro paid.
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Independent councillor Tom Crosby, from Tarmonbarry, says the percentage of rates written off or waived is very small.