Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

There are consequences for premises that are brought back into use by businesses, as I saw in the case of one council area. If A goes out of business, the premises lie empty for a while and B takes them over, B must battle with the local authority to quash the arrears, or hangover, from the previous rates. A business needs a clean slate when it starts. The situation is difficult enough and profit margins are tight. At a time when we are trying to create jobs, this will create penalties.