Is there a duty on owners to notify the Local Authority of a change in occupation of rateable property?

Under Section 11 of the Local Government Rates and Other Matters Act 2019, owners of a Rateable Property are required to notify their Local Authority when there is a change in the occupation of their property i.e when a property is being sold or if there is a change in occupier including where a property becomes vacant.

Owners must complete a Section 11 Form not later than 2 weeks after the date of the transfer. Owners who do not notify the local authority not later than 2 weeks after the date of the transfer will incur a financial penalty. This penalty is an amount equivalent to up to two years of outstanding rates from the previous occupier. Any penalty due and outstanding by an owner of relevant property due to non-notification will remain a charge on the property.

All ratepayers are reminded that they are legally required to pay all commercial rates due from them prior to their departure from a property or prior to the sale or transfer of an interest in a property.  Any rates due and outstanding by an owner of relevant property will remain a charge on the property.