How to change the payer's particulars shown on the Rates and Government Rent demand note?

The payer for rates and Government rent could be the owner, the occupier or other persons. In practice, the liability of paying rates and/or Government rent will depend on the terms of the agreement between the owner and occupier of the premises.

If there is a change in the ownership and hence a change in payer’s particulars, the payer is required to notify the Rating and Valuation Department (RVD) as soon as possible.

Change of Correspondence Address
If the payer remains the same but there is a change in correspondence address, the change request can be submitted as follows –

• Use the “Change of Rates and Government Rent Payer's Particulars” e-service on the Internet;
• Call the RVD hotline 2152 0111; or
• Complete “ Notification of Change in Rates and/or Government Rent Payer's Particulars” (RVD1006, PDF) or the back page of the “Demand for Rates and/or Government Rent”, or prepare in form of a letter including the account number of the tenement, name of the payer, the new correspondence address and a contact number, and submit it to RVD -
  • By post: 15/F Cheung Sha Wan Government Offices, 303 Cheung Sha Wan Road, Kowloon
  • By fax: 2152 0113
  • By email: billing@rvd.gov.hk

After completing the procedures for changing the correspondence address, RVD will issue an "Acknowledgement of Change in Payer's Particulars & Demand for Rates and/or Govt Rent" to the payer’s new address for confirmation. If the request for change of address was raised through the RVD hotline, the acknowledgement will also be sent to the old address.

Change of Payer
If there is a change in the payer for rates and/or Government rent, or there is a change in the name of the existing payer, the request can be submitted as follows –

• Use the “ Change of Rates and Government Rent Payer's Particulars” e-service on the Internet; or
• Complete “ Notification of Change in Rates and/or Government Rent Payer's Particulars” (RVD1006, PDF) or the back page of the “Demand for Rates and/or Government Rent”, or prepare in form of a letter including the account number of the tenement, name of the new payer, the new correspondence address and a contact number, and submit it to RVD -
  • By post: 15/F Cheung Sha Wan Government Offices, 303 Cheung Sha Wan Road, Kowloon
  • By fax: 2152 0113
  • By email: billing@rvd.gov.hk

When a new owner/occupier applies for change of payer’s particulars, the original account number must be provided. Therefore, when a property is sold or let, the relevant parties should make arrangements for the handover of the rates and Government rent account, and settle the account balance. Please consult your agent (e.g. solicitor or property agent) for details.

If the applicant is the original payer and is not sure about the name of the new payer, the original payer may request RVD to use “The Owner/Occupier” as the payer. In this case, the demand for rates and/or Government rent will only be sent to the address of the tenement.