Section 32 Transfer of Rateable Property

The Local Government Reform Act, 2014 provides for a number of changes in respect of commercial rates.

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 Louth 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 find more information on The Local Government Reform Act 2014 at