I am taking over a premises, what should I do about Rates?
Prior to taking over a premises (e.g. completion of Lease/Letting Agreement or entering into Contract for Sale) check with the Collection Office that rate is paid up to date. If rate is not paid up to date, you will be liable for any unpaid rate when you take over. This is known as ‘subsequent occupier’ liability.
New occupiers are often surprised by a rate bill, which includes arrears, after taking over a premises.
Therefore it is very important to consult with the Collection Office before you take over. Once you move in, purchase or lease a premises, it is already too late.
Surely I cannot be charged rate that should have been paid before I took over?
Yes. Rate is a tax on the property, it is not a personal tax and the Council is legally obliged to collect such rate from you as subsequent occupier. Unfortunately, several such cases arise each year.
