Approximately 100,000 households are expected to receive incorrect Irish Water bills.
According to the Irish Independent many customers will receive flat rate bills because the controversial state utility has been unable to match meters to dwellings. This means they will not benefit from savings if they have consumed less water than the capped fee.
For a family the fee stands at €65, while it is €40 for a single person.
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The newspaper also reports the delay in introducing charges has cost the taxpayer €68m, as Irish Water had to be provided with extra state funding.