(1) In this section -
'bill' means an account sent by a creditor to a debtor;
'short term letting' has the same meaning as it has in section 3A of the Planning and Development Act 2000;
'unit' means a unit of electricity or, as the case may be, a unit of gas, that is equal to a kilowatt hour where one kilowatt hour is the amount of energy used by a 1 kW appliance for one hour;
'utility provider' means a person that -
(a) holds a licence under section 14(1)(b) or (h) of the Electricity Regulation Act 1999 to supply electricity, or
(b) holds a licence under section 16(1) of the Gas (Interim) Regulation Act 2002 to supply natural gas.
(2) The Revenue Commissioners may, by notice in writing, require the chargeable person in relation to a residential property to provide records demonstrating that the property was in use as a dwelling for 30 days or more in a chargeable period, within the time specified in the notice.
(3) Without prejudice to the generality of subsection (2), records demonst
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