Thanks Gipimann, these things are coming more to the fore now as tenant's are looking for rent allowance due to losing jobs and I want to make sure I'm doing everything correctly.
I actually have two different cases, one the tenant pays me say 100 Euro rent and I pay the heat, but we always just said it was 100 Euro rent and the heating was included.
Another case the rent is say 100 and they pay 20 for the gas bill and bin tags (gas bill is higher than the 20 but tenant doesn't know this)
I have to know the rules because tenant's expect us landlords to explain the rules on social welfare to them (that's our experience anyway).
When you mention utilities, what about rates (annual bill from corporation for water/bins) which I pay for all my tenancies. Is it just utilities like light and heat.
Also I have the case of a communal hall and I pay the bill and never have I considered it part of the rent. Never even thought of it before now.