Hi mf1
I assume it would be the same as for rates on a commercial premises.
If the buyer has paid rates of €6,000 on 1 January for 6 months and the sale closes on 1 June, then the buyer pays an extra €1,000 as part of the closing.
If the buyer has not paid the rates, then €5,000 would be deducted from the sale price.
The Law Society should probably issue guidance on this, although at the end of the day it is a matter of negotiation between the seller and the purchaser.
Brendan