Notice to Landlords of Rateable Property and Ratepayers - Section 32

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 Roscommon 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).

This obligation came into effect on 1st July, 2014

You can also contact The Revenue Collection Team, Roscommon County Council, Áras on Chontae │ Roscommon│Co.Roscommon │F42 VR98 on 090 6637100 or alternatively you can e-mail rates@roscommoncoco.ie

The full text of the Local Government Reform Act 2014 can be accessed at www.oireachtas.ie