• An owner is required to notify the local authority where there is a change in the person ordinarily liable for rates on his or her property, for example, where there is a change in ownership, change in tenancy or where a tenant vacates and is not replaced immediately
• Where the owner is selling the property, it is their duty to pay all rates for which he or she is liable for at the date of transfer of the property

Outgoing occupiers are required to pay all rates for which they may be liable prior to or on the date of the transfer of the property/their vacating the premises.

Where a property is being transferred from one person to another that would result in a change in the person liable for rates, for example, a change in ownership, or a change in occupier including where an occupier leaves and the property becomes vacant.

No, the duty of the owner to inform the local authority of a transfer of property and the explicit duty on the person transferring the property to pay all rates for which he or she is liable for at the date of the transfer is predicated on the transfer bringing about a change in liability for rates on the property. If the ownership of a property transfers from one person to another without there being a change of occupancy then the duties associated with this section do not apply.

Yes, the owner is required to notify the local authority of this change as the outgoing occupier will no longer be liable for rates on the property in the future, hence determining a change in the occupier liable for rates.

Yes, the owner of the property is required to notify the local authority as the incoming occupier will now become liable for rates on that property in the future.