23A. (1) Where water services are provided to a dwelling by Irish Water, the owner of the dwelling shall, subject to subsections (2) and (3) —

(a) register with Irish Water as a customer and confirm whether or not the dwelling is his or her principal private residence, or

(b) notify Irish Water, in writing or in such other form and manner as Irish Water may specify, that he or she is not the occupier of the dwelling and provide—

(i) the date of commencement of any agreement for the occupation of the dwelling, and

(ii) the name of each person with whom the owner has such an agreement for the occupation of the dwelling,

not later than—

(I) 20 working days after the coming into operation of section 47 of the Environment (Miscellaneous Provisions) Act 2015, and

(II) where there is a change in the occupation of the dwelling after the coming into operation of section 47 of the Environment (Miscellaneous Provisions) Act 2015, 20 working days after such a change.

(2) Subsection (1)(I) shall not apply to the owner of a dwelling where, before the coming into operation of section 47 of the Environment (Miscellaneous Provisions) Act 2015, Irish Water has been notified of the details of the occupation of the dwelling concerned.

(3) Where the Residential Tenancies Act 2004 applies to the dwelling concerned, subsection (1)(a) shall not apply to the owner of the dwelling but that owner shall comply with subsection (1)(b).

(4) Notwithstanding section 21(5) and subsection (5) of this section, where the owner of a dwelling fails to comply with subsection (1)(b), the owner shall pay to Irish Water any charge under section 21 in respect of the dwelling for the period from the date of commencement of the agreement for the occupation of the dwelling until the date on which the owner so complies.

(5) (a) Unless such an agreement expressly provides otherwise, an agreement for the occupation of a dwelling entered into after the coming into operation of section 47 of the Environment (Miscellaneous Provisions) Act 2015 is deemed to include a provision that the occupier shall pay to Irish Water any charge under section 21 in respect of the dwelling for the period from the date on which the agreement commences until the date on which the occupier vacates the dwelling.

(b) The exception provided for in paragraph (a) shall not apply to a dwelling to which the Residential Tenancies Act 2004 applies.

(6) A person who registers with, or notifies, Irish Water under subsection (1) and provides information which to his or her knowledge is false or misleading in a material respect commits an offence and is liable on summary conviction to a class A fine.

(7) In this section "dwelling" means a premises occupied, or which may be occupied, by a person as his or her place of private residence (whether or not as his or her principal private residence).]