13.07.2015 Views

Consultation Paper on the General Law of the Landlord and Tenant

Consultation Paper on the General Law of the Landlord and Tenant

Consultation Paper on the General Law of the Landlord and Tenant

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

esidential premises, 73 are levied <strong>on</strong> <strong>the</strong> pers<strong>on</strong> in “paramountoccupati<strong>on</strong>”. 748.22 The Commissi<strong>on</strong> has c<strong>on</strong>cluded that <strong>the</strong>re is a need toclarify <strong>the</strong> scope <strong>of</strong> secti<strong>on</strong> 42 in this regard. The appropriate way <strong>of</strong>doing this would seem to be to replace it with a general “default”provisi<strong>on</strong> which imposes <strong>on</strong> <strong>the</strong> tenant resp<strong>on</strong>sibility for payment <strong>of</strong>taxes <strong>and</strong> charges usually imposed <strong>on</strong> tenants, apart from rent <strong>and</strong>payments treated as rent. 75 As a default provisi<strong>on</strong> it would, <strong>of</strong> course,be subject to variati<strong>on</strong> by <strong>the</strong> parties in a particular case. Theprovisi<strong>on</strong> should cover rates (where applicable to <strong>the</strong> property),outgoings, like water, gas <strong>and</strong> electricity charges <strong>and</strong> o<strong>the</strong>r paymentsfor services enjoyed by <strong>the</strong> tenant (eg teleph<strong>on</strong>e, computer networkc<strong>on</strong>necti<strong>on</strong>s, cable <strong>and</strong> satellite televisi<strong>on</strong>) <strong>and</strong>, where applicable,taxes, such as VAT, which are comm<strong>on</strong>ly passed <strong>on</strong> to <strong>the</strong> tenant. 76The Commissi<strong>on</strong> provisi<strong>on</strong>ally recommends that secti<strong>on</strong> 42 <strong>of</strong> Deasy’sAct should be clarified by replacing it with a “default” provisi<strong>on</strong>imposing <strong>on</strong> <strong>the</strong> tenant liability, where applicable to <strong>the</strong> particulardemised premises, for rates, outgoings <strong>and</strong> charges for servicesenjoyed by <strong>the</strong> tenant <strong>and</strong> certain taxes which are usually passed <strong>on</strong>to <strong>the</strong> tenant, such as VAT.73747576Full relief for dwellings was introduced by secti<strong>on</strong>s 3 <strong>and</strong> 5 <strong>of</strong> <strong>the</strong> LocalGovernment (Financial Provisi<strong>on</strong>s) Act 1978.See Keane The <strong>Law</strong> <strong>of</strong> Local Government in <strong>the</strong> Republic <strong>of</strong> Irel<strong>and</strong>(Incorporated <strong>Law</strong> Society <strong>of</strong> Irel<strong>and</strong> 1982) Chapter 10.Ie service charges <strong>and</strong> insurance premiums which relate to matters dealtwith by <strong>the</strong> l<strong>and</strong>lord whose costs <strong>and</strong> expenses <strong>the</strong> payments are to meet byway <strong>of</strong> reimbursement: see Chapters 9 <strong>and</strong> 11 below.See Wylie op cit paragraph 13.12.124

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!