Pat Casey (Wicklow, Fianna Fail) | Oireachtas source

My understanding of the regulation at the moment is that if I own a property and I rent it out, once I give that information as to who that person is, their address and details to the local authority, my liability then ceases.

If so, why is this amendment needed? If the liability on the owner-occupier ceases, why is it the case that, where "the name of the liable person concerned cannot be ascertained by reasonable inquiry, a rates bill under this section may be addressed to "the occupier" or "the owner"" of the property?