Are all the landlords in the country scamming tenants by having the utility bill ( esb, telephone etc ) registered in the landlord's name? The landlord then usually drops off the bill to the tenants who will usually pay the landlord by cash ( as the amounts are not that large to warrant a cheque or DD ). The landlord is then able to use the utility bill as an expense when preparing his/her year end tax return by offsetting it against rental income. Thus, the landlord is able to reduce his/her tax bill without having ever incurred the cost in the first place.