228Joint and several liability

228 Joint and several liability (1) The owner and the occupier (if not the owner) of an allotment are jointly and severally liable for rates payable in respect of an allotment. (2) However, an occupier of an allotment (if not an owner) does not become liable for rates in respect of the allotment unless: (a) the occupier's name is entered in the assessment record, on the occupier's own application, as the principal ratepayer for the allotment; or (b) the council gives the occupier written notice that it proposes to seek recovery of rates from the occupier. (3) If notice is given under subsection (2)(b) in the course of a financial year, the occupier is only liable for a proportionate part of the rates for that financial year.

Local Government Act 2019 131