Local authorities are under a statutory obligation to levy rates on the occupiers of rateable property in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation under the Valuation Act 2001. The levying and collection of rates are matters for each individual local authority.
Under rating 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. Should a person’s occupancy commence after the date of the making of the rate, then that person is not primarily liable for rates for that year.
Section 2(1) of the Poor Law (Ireland) Amendment Act 1890 provides that where an owner or occupier has not paid the rate in respect of which he or she is liable and vacates the premises before the end of the year, the local authority can determine that the occupier should pay only a portion of the rate based on the period he or she was in occupation. Section 2(2) of that Act provides that in the event another occupier takes up occupation after the date the rate has been made, the rating authority can determine that the incoming occupier should pay a portion of the rate proportionate to their occupation. Section 62 of the Local Government Act 1898 provides that these provisions can only have effect in cases where the rating authority has used its facility under section 2(1).
As with all local charges, the invoicing and collection of due amounts is a matter for the local authority concerned to manage in the light of prevailing local circumstances and in accordance with normal accountancy procedures.
