1. The Land Use Charge, which is payable annually, is described by the LUCL to be a consolidation of all Property and Land Based Rates and Charges imposed on all non-exempted real properties located in Lagos State. 2. The LUC Law provides that ‘owners or occupiers of a lease’ are liable to pay Land Use Charge. The law also identifies both occupiers of leases of less than 10 years and occupiers of leases of 10 years or more as liable to pay Land Use Charge. This is a notable change from the 2001 Land Use Charge Law which made this an owner liability. ‘Occupier’ is defined to include both lawful and unlawful occupiers of the whole or part of property, and only excludes lodgers (being licensees). 3. Furthermore, the change in the LUC Law to extend liability for Land Use Charge to occupiers of land means that Land Use Charge is no longer identified as an ‘owner’ charge. This change is unlikely to materially affect property conveyancing in Lagos, a