The Environment Minister says it's up to landlords and tenants to work out how to deal with the new household charge.
The Irish Property Owners Association has called for landlords to introduce a new charge for tenants, to cover the new 100 euro payment and the existing second home tax of 200 euro.
Housing charity Threshold has slammed the idea.
Minister Phil Hogan says landlords are ultimately responsible for the charge.
And while individual arrangements will have to be made, it's not a green light for landlords to 'dump' on those living in their properties: