I sold my land some months ago. Why are you charging me a full year’s rates?
Section 49 of The Land Drainage Act 1991 provides that anyone in occupation of land for any part of a year can be required to pay rates for the whole of that year. However, they then have the right to recover a proportionate part of the rates paid from anyone else who has occupied the land during that year. By ‘year’ we mean the financial year, running from 1st April to 31st March. Your solicitor should have attended to this as part of the sale transaction.