The occupier on the date on which the rate is made is primarily liable for the full year’s rates.
However, if a property is vacant, the owner or person "entitled to occupy" on the date the rate is made is liable for payment of the rates but will qualify for a refund of the rates paid subject to satisfying certain specified criteria which are outlined on the Vacancy Terms & Conditions Checklist. Please visit our dedicated page to Commercial Rates Vacancy Refunds for more information.
Please consult Section 4 of Local Government Rates and Other Matters Act 2019 to view the legislation on the above.
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