In March 2016 the Department launched a public consultation exercise in relation to rates liability in the domestic rental sector.
The consultation process was to look at the case for change in this policy area with the aim of ensuring that arrangements:
- are fair, not simply to those in the sectors concerned but to the wider body of ratepayers;
- are workable and affordable (and that any allowances that are provided are no more and no less than they need to be);
- support the effective and efficient collection of rates;
- ensure clarity of responsibilities for rate liability for both landlords and tenants; and
- are consistent, so that one type of landlord is not placed at a disadvantage compared to another type of landlord.
The consultation exercise ran for an 8 week period and closed on 3 June 2016.