My understanding is that this liability is attached to the property and consequently the owner is ultimately liable. In practice if a tenant was liable and did not meet this liability then the owner would need to settle all outstanding amts before the property could ever be sold.
MarySmyth
A subsequent occupier can be held liable for 2 years prior rates - ie rates due fromwhen occupied by another tenant that has gone. If a new tenat does not obtain an undertaking in a lease/licence that the landlord will be liable for historic rates the council rates collector can chase the new occupier.