The owner (your landlord) is responsible for paying the Local Property Tax to the Revenue Commissioners. There may be an agreement that you will pay this amount, but your liability will be to the landlord and not to Revenue.
As the tenant of a property, you are the occupier and are responsible for paying the water charges.
Whether or not you have to pay for services such as heating, electricity, gas or TV connections depends on the terms of your letting agreement. In practice, if you are renting a house, you are likely to be liable for all these charges.
Multi-unit developments
In some multi-unit developments, such as apartment complexes, the heating may be operated centrally and you may not have to pay separately for it. In some complexes, cable TV may be supplied. In most complexes, bin collection is organised by the management company and you may not have to pay charges for this.
There are annual charges in multi-unit developments to pay for the maintenance, insurance and repair of common areas; for the provision of common services to unit owners; and to contribute to a sinking fund for non-routine refurbishment and maintenance expenses. Your landlord may pass these charges on to you if this is agreed, but if they are not paid, the owners’ management company may pursue the owner (the landlord) for them.