Acknowledgements

would like to thank each of the local authorities surveyed as part of this investigation for the prompt return of the completed questionnaires and their co-operation with some follow-up enquires from my Office.

I am mindful that this Report is based on what a selected number of local authorities have advised me is the position on the ground, and apart from a limited number of follow-up enquiries, I have relied on the information provided to me.

It was clear from the responses that many local authorities acknowledge that providing a waiver of refuse charges presents ongoing difficulties for them and that any initiative that might serve to highlight those difficulties and assist in arriving at a solution would be welcome.

I would also like to thank the Department of the Environment, Heritage and Local Government, the Department of Social and Family Affairs, the Society of St Vincent de Paul and the Irish Senior Citizens Parliament for their contributions.