Roscommon County Council wrote off nearly €1.5 million worth of commercial rates last year.
€456,000 were in the Roscommon town area, and over €300,000 in both Boyle and Ballaghaderreen.
Some of the reasons for the write-offs are - vacant premises, business closures and liquidated companies.
The council did collect over €12 million worth of rates last year, with 92 per cent of businesses paying.
Independent councillor Tom Crosby is defending the write-offs: