Rates and Government rent in a tenancy: liability, quarterly demands and moving dates

Distinguish statutory liability and the parties' agreement

RVD states that owner and occupier are liable for rates, with their practical payment arrangement governed by agreement; absent agreement to the contrary, the occupier pays. Government-rent liability rests with the owner, although the Government may demand payment from the owner or ratepayer. Establish allocation and inclusion in rent from the actual wording, rather than concluding that whoever receives the post necessarily bears the final cost.

Reimbursement or offset of Government rent paid by a non-owner has statutory and contractual conditions; check them with RVD or a legal adviser where needed. That differs from deducting an arbitrary amount of rent. Management charges, stamping and property tax are separate matters. List each item, payer and basis so a generic government-fees label does not obscure different responsibilities or create duplicate payment.

Read the quarter, assessment and concession

Rates and Government rent are generally paid quarterly in advance by the demand's due date. Verify assessment number, unit, period and separate amounts and identify prior arrears or adjustments. Check RVD's 2026/27 concession information for its actual quarters and ceiling. Do not assume the same concession every quarter or automatically apply a rates concession to Government rent; distinguish the concession from the underlying liability.

Where domestic progressive rating applies, use official information or the calculator rather than one percentage for every rateable value. Your agreed monthly rent and statutory rateable value are different figures; multiplying your tenancy rent is not a valid reconstruction of the demand. If another party requests reimbursement, ask for the matching demand and payment evidence before comparing the proposed share or accepting a new charge.

Complete apportionment and payer changes separately

1. Before handover, agree dates and method for quarterly apportionment and list amounts paid, refunded and settled between parties. A government demand does not automatically perform the private tenancy settlement for a change of occupier.
2. Use RVD's channel to change payer and correspondence particulars, retaining submission and confirmation and checking the next demand. A mailing-name change is not a title transfer and does not itself alter who pays under the agreement.
3. For uncredited payment, supply date, amount, account and reference. Handle a liability disagreement separately and request an approved payment arrangement where necessary; an ongoing enquiry is not permission to ignore the due date.

Example: a To Kwa Wan lease includes rates only

Ling receives a forwarded quarterly demand under a lease that includes rates. She separates its rates and Government-rent lines, asks about the latter clause and payment status, then checks the agreed moving-date apportionment. A carried-forward balance is investigated separately instead of treating the whole demand as a new charge for the current quarter or paying a reimbursement already covered by the rent.

After obtaining payment proof, she stores lease, demand, apportionment and receipt together. RVD can clarify account facts; interpreting a disputed tenancy term needs the appropriate advice. Completion means the correct property account is credited and the parties' settlement is reconciled, not merely that someone has sent a payment screenshot with an unrelated reference.