DUN Laoghaire/Rathdown County Council has come out worst in Dublin for collecting commercial water charges.
Only 31pc of businesses within the local authority's boundaries were paying the levy.
Higher figures were recorded for Dublin City (49pc), South Dublin (51pc) and Fingal (71pc).
The revelations, which show councils across the country are owed almost €29m in unpaid bills, raise serious doubts about plans to impose domestic water charges from 2012.
See Analysis, Page 14