Commercial rates- who is liable if they are not paid

Can anyone advise re. legislation and follow-up by Council.

If tenant does not pay- subsequent tenant/ owner/ etc

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.

Clohass is correct, owner is ultimately liable, but you can discuss cutting a settlement deal with local council rates officer for water and rates...

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.