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).
· Section 32 Form English
· Section 32 Form Irish