John Paul Phelan (Carlow-Kilkenny, Fine Gael) | Oireachtas source

The liability does not change. It still rests with the occupier, which relates to Deputy Barry's first question. This is just a method of trying to ensure that the rates bill is served. A local authority does not always have accurate information as to who the occupier is. It is another attempt to get that information in a small number of cases. It does not reverse in any way the liability that is currently placed on occupiers over owners.