Local Government Rates and other Matters Act 2019
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Rate to be levied on occupiers of relevant property | ||
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4. (1) Subject to this section, in each local financial year, each rating authority shall impose and collect a charge (in this Act referred to as “a rate”) levied in respect of a relevant property included in the valuation list caused to be published by the Commissioner of Valuation under section 23 of the Act of 2001 in the rating area of that authority in accordance with the provisions of this section. | ||
(2) The amount of the rate so levied shall be calculated in accordance with the following formula: | ||
A x B | ||
where | ||
A is the rateable valuation of the relevant property, and | ||
B is the annual rate on valuation determined by the rating authority concerned under section 3 for that year. | ||
(3) The rate calculated under this section in any year shall be due and payable on the first day of January of that year. | ||
(4) The following persons are liable to pay the rate levied under this section: | ||
(a) the occupier of the relevant property on the date specified in subsection (3); | ||
(b) if the relevant property is unoccupied on that date, the person who is for the time being entitled to occupy the property on the date. | ||
(5) A rates bill stating the rate levied under this section shall be given by the rating authority concerned to a liable person in accordance with subsection (6) and the rates bill shall include the following information: | ||
(a) the amount of the rate; | ||
(b) the date by which the rate is due and payable and the manner in which it is to be paid; | ||
(c) the address of the relevant property; | ||
(d) the rateable valuation of the relevant property; | ||
(e) any other information considered necessary by the rating authority. | ||
(6) A rates bill under this section shall be addressed to the liable person concerned by name and may be so served on or given to the person in one of the following ways: | ||
(a) by delivering it to the person; | ||
(b) by leaving it at the address at which the person ordinarily resides or, in a case in which an address for service has been furnished, at that address; | ||
(c) by sending it by post to the address at which the person ordinarily resides or, in a case in which an address for service has been furnished, to that address; or | ||
(d) by electronic means, in a case in which the person has given notice in writing to the person serving or giving the notice or document concerned of his or her consent to the notice or document (or notices or documents of a class to which the notice or document belongs) being served on, or given to, him or her in that manner. | ||
(7) Where the name of the liable person concerned cannot be ascertained by reasonable inquiry, a rates bill under this section may be addressed to “the occupier” or “the owner” as the case may be. | ||
(8) A rate levied under this section shall be payable by a liable person in such manner and in respect of such period or periods as the rating authority concerned shall determine. | ||
(9) Where the valuation of a relevant property on the valuation list is amended pursuant to section 28 of the Act of 2001 or a new relevant property is included on the valuation list on foot of a valuation carried out pursuant to that section, the rating authority concerned may amend the amount of the rate calculated under subsection (2) or levy a rate, or both, as the case may be, in respect of the relevant properties. | ||
(10) Where a rate has been levied in respect of a relevant property in any local financial year and the liable person to whom a rates bill has been given under this section ceases to be the owner or occupier, as the case may be, of the relevant property before the end of that year and has not paid the rate so levied, such owner or occupier shall be liable to pay that portion of the rate levied in respect of the period during which he or she remained the owner or occupier and the remaining portion of the rate shall be levied on any subsequent liable persons on a pro-rata basis. | ||
(11) In this section— | ||
“Act of 2001” means the Valuation Act 2001 ; | ||
“valuation list” has the same meaning as it has in the Act of 2001. |