Phil Hogan (Carlow-Kilkenny, Fine Gael) | Oireachtas source

The landlord should be responsible for arrears, not the occupier or tenant. Currently, if a tenant moves out or does a runner, the person who comes along subsequently must pick up the arrears tab. That is not fair to people who want to set up a new business and we will address it.

I will also address this provision in an amendment allowing each local authority the discretion to decide whether it wants 100% or 50% rates relief, in accordance with the spirit of the Deputies' comments.