In the case of an occupied property, the person or company occupying it is liable for paying the rates. Sometimes a landlord may charge an occupier rent which includes an element for rates. Even in these cases, the occupier is still the person liable for payment and the bill is sent in his/her name. The occupier would usually pass the bill to the landlord in these circumstances who would make a payment on the occupier's behalf.
Unoccupied Property Rating
Dwellings that are vacant or unoccupied may be exempt from Council Tax. Further information can be obtained from the page relating to Empty, unoccupied or part occupied properties