11Entry of ratepayer in rating information database and district valuation roll

1. The name of the following persons must be entered in the rating information database and district valuation roll as the ratepayer in respect of a rating unit:

2. the owner of the rating unit; or
3. the lessee of the rating unit under a lease that—
   1. is registered, after the commencement of this section, under section 91 of the Land Transfer Act 2017; and
   2. is for a term (including renewals) of not less than 10 years; and
   3. provides that the lessee must be entered in the rating information database and the district valuation roll as the ratepayer in respect of the unit.

4. The name of a person who is a lessee of a rating unit must be entered in the rating information database and district valuation roll as the ratepayer in respect of the unit if—

5. the name of the person was, immediately before the commencement of this section, entered in the district valuation roll as the occupier of a separately rateable property under the Rating Powers Act 1988 that substantially corresponds with the rating unit entered in the rating information database; and
6. the person is a party to a lease or licence with the owner—
   1. that was entered into by the owner and the person before 8 August 2001; and
   2. remains in force; and
   3. either—
      1. precludes the renegotiation of rent or any other payments that would allow the owner to be reimbursed if the owner were directly liable to pay the rates due on the unit; or
      2. is a lease registered under section 91 of the Land Transfer Act 2017.

7. Subsection (1) is subject to subsection (2).

8. For the purposes of subsection (2), it is sufficient evidence, unless the contrary is proved, that the person referred to in that subsection must be named in the rating information database and the district valuation roll if,—

9. in the case of a lease under subsection (2)(b)(iii)(A), the owner has provided a statutory declaration to the local authority that those provisions apply:
10. in the case of a lease under subsection (2)(b)(iii)(B), the owner has provided a certified copy of the record of title in relation to the unit that shows the lease has been registered.

11. For the purposes of subsection (2)(b)(ii), a lease must be treated as remaining in force if the lessee has exercised a right to renew the lease on the same terms and conditions.

12. In this section, lessee includes a person to whom the lessee transfers or assigns the lessee’s interest in the lease.