Who is Liable to Pay Rates?
In general, the person (company) in occupation of a commercial or industrial property at the date of the making of the rate is primarily liable for the entire rate for that year. In default of payment, a subsequent occupier may be held liable.
In cases where the property is vacant at the date of the making of the rate the liability lies with the person (company) entitled to occupy the property on that date (i.e. the leaseholder or if there is no lease – the owner).
What happens if there is a Change of Occupier mid-year?
Legally the occupier at the date of the making of the rate is liable for the full rate for the year. However, frequently the purchaser and seller may agree on an apportionment of the rate, with the seller (or departing tenant) paying rate to the Rate Collector for the period up to departure and the purchaser (or new tenant) paying the balance. The Council is happy to facilitate such private agreements.
However, it is important to note that any private arrangement does not alter the legal position with regard to Rate liability and in default of payment the legal position applies.
N.B. Always notify the Rate Collector if you are leaving or taking up occupation of a premises.
