Minister regarding your reply:
Under the legislation the person liable for payment of rates is the person in occupation of a rateable property on the date of the making of the rate by the relevant local authority. The owner rather than the occupier may be liable for commercial rates if the property in question is unoccupied on the date of the making of the rate. Should a persons occupancy commence after the date of the making of the rate then that person is not primarily liable for rates for that year. However, as a subsequent occupier, that person can be held liable for up to two years arrears of rates if they cannot be recovered from the person with whom the primary liability lies.
This is conflicting from the Amendment 2001 Valuation Bill 2012 section 5:
Occupier liability
5. An occupier shall not be liable for any unpaid rates due to a rating authority if such rates were incurred during the occupancy of the relevant property by a previous occupier.
Amendment of Poor Relief
(Ireland) Act 1838.
6.Section 71 of the Poor Relief (Ireland) Act 1838 is hereby repealed in respect of a subsequent occupier of a property.
So could you please enlighten me as to which is in play here or is a case of using what suits at the time???
Pamela Fleming
Posted on 16 Nov 2012 12:00 pm
Minister regarding your reply:
Under the legislation the person liable for payment of rates is the person in occupation of a rateable property on the date of the making of the rate by the relevant local authority. The owner rather than the occupier may be liable for commercial rates if the property in question is unoccupied on the date of the making of the rate. Should a persons occupancy commence after the date of the making of the rate then that person is not primarily liable for rates for that year. However, as a subsequent occupier, that person can be held liable for up to two years arrears of rates if they cannot be recovered from the person with whom the primary liability lies.
This is conflicting from the Amendment 2001 Valuation Bill 2012 section 5:
Occupier liability
5. An occupier shall not be liable for any unpaid rates due to a rating authority if such rates were incurred during the occupancy of the relevant property by a previous occupier.
Amendment of Poor Relief
(Ireland) Act 1838.
6.Section 71 of the Poor Relief (Ireland) Act 1838 is hereby repealed in respect of a subsequent occupier of a property.
So could you please enlighten me as to which is in play here or is a case of using what suits at the time???