Transfer of Property

Section 32 of the Local Government Reform Act 2014

The Local Government Reform Act 2014 which came into effect on 1st July 2014 provides for a wide range of reforms to local authority functions, structures and funding and includes a number of changes in respect of commercial rates.

 New duty on owners/ratepayers in relation to a transfer of property 

 Section 32 of the Act places -

 ●    An obligation on property owners, or their agents, to notify the Local Authority where an interest in a rateable property is transferred and the person liable for rates changes.

●     The person transferring the property, either the owner or occupier, must discharge all rates for which he/she is liable at the date of transfer. 

 Failure to notify Leitrim County Council of a change in interest within 14 days of the transfer date, may result in a penalty for non-compliance in that, the owner becomes liable for an amount which is equivalent to the level of outstanding liabilities (up to a maximum of 2 years liability).  

Link to:

·         FAQs

·         Section 32 Form English

·         Section 32 Form Irish

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