Section 32 transfer of rateable property

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Local Government Reform Act 2014

The Local Government Reform Act, 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 Dublin City 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).
This obligation comes into effect on 1st July, 2014
Further information and a notification form are available below
You can also contact the Rates Department, 16 Castle Street, Dublin 2, D02 TR63,  on 222 2171 or alternatively you can e-mail
The full text of the Local Government Reform Act 2014 can be accessed at