Peter Mathews (Dublin South, Fine Gael) | Oireachtas source

My other question is about the issue of the letters to people. In many cases in Dublin in particular, tenants of apartments received the assessment notice or letter. They do not necessarily know who is the landlord because the apartments are let through letting agents. I know a couple of people in the student category or in the early years of their career who have decided that the notice is not their business because they do not own the property. They will not trudge their way through all the print to find out that if one is not the liable person, then one must return the form to the Revenue Commissioners with the information as to the identity of the landlord and his or her PPS number. They are too busy to do all that. I suggest that if the Revenue has not anticipated this problem, it should be aware of it. I ask the witnesses not to cause grief for these people because sometimes they are doing exams and they may not have written back to the Revenue with the information. The Revenue will still need to find out who owns the apartment.