PART IIRATING
Liability and assessment
Liability of occupier for rates unpaid by owner23
1
Notwithstanding that the owner of a hereditament is liable for, or has undertaken, payment of the rates assessed thereon, if—
a
any sum due on account of a rate in respect of the hereditament is not paid by the owner on or before—
i
where the sum is payable under Article 20, the date mentioned in paragraph (4) of that Article; or
ii
where the sum is payable under an agreement entered into under Article 21, the date specified in that agreement which is applicable in relation to that sum; or
b
a notice has been served on the occupier of the hereditament under Article 26(1) and he has not complied with it;
any sum due on account of a rate in respect of the hereditament shall, without prejudice to any liability of the owner, become payable by, and, subject to paragraph (2), may be levied on, the occupier of the hereditament.
2
The occupier shall not be compelled to pay to the Department under this Article at any time any sum greater than the amount of rent due from him at that time, unless a notice has been served on him under Article 26(1) and he has not complied with it.
3
Where an occupier pays under paragraph (1) any sum due on account of a rate which, if it had been paid by the owner, would not give rise to a payment by the occupier under paragraph 3 of Schedule 8, then, notwithstanding any covenant or agreement to the contrary,—
a
the occupier may deduct the amount of the payment from the rent due to the owner; and
b
if the amount of rent due is less than the amount of the payment, the occupier—
i
may deduct the difference between those amounts from the rent accruing due to the owner then or in the future, or
ii
may recover that difference from the owner as a debt;
and every payment in respect of which a deduction is made under sub-paragraph ( a) or ( b)(i) shall be a valid discharge of the rent to the extent of the payment.