Duty on Landlords of Commercial Property

Landlords of commercial premises must be careful of obligations introduced by s 32 of the Local Government Reform Act 2014 (effective 1st July 2014). They are required to notify the local authority when there is a change in the occupation of their property, within 14 days of that change taking place.

Owners who do not do so may incur a financial penalty equivalent to up to two years of outstanding rates from the previous occupier. This penalty will remain a charge on the property.

The liability for any arrears of rates remains that of the occupier.