Occupied Property
In the case of occupied property, the person or company occupying it is liable for paying the rates.
Sometimes, a landlord may charge an occupier a rent which is inclusive of rates. Even in these cases, the occupier is still the person liable for payment and the bill is sent in his/her name; usually, the occupier passes the bill to the landlord who makes payment on the occupier’s behalf.
Unoccupied Property
Unless an exemption applies, The full rates remain payable for empty property. The first three months a property becomes unoccupied are exempt from the rates (the first 6 months for industrial properties) After this period the ‘empty rates’ are payable by the owner or leaseholder of the property, that is, the person who is entitled to possession of the property.