Section 66, The Local Government Act, 2004

(1) Subject to subsection (2), a local council may, byresolution, write off as irrecoverable debt, in any one year, any sum due or payable to the council from or by any person for any reasonable cause where the sum due and payable to the council does not exceed such amount as the Minister may, with the approval of Cabinet and by notice published in the Gazette, determine. (2) The local council shall, within twenty-one days after the end of each quarter, inform the Minister in writing of the total sum written off during that quarter and the reasons for doing so.