There is a duty on owners to notify the local authority of a change in occupation of rateable property under Section 11 Local Government Rates and Other Matters Act 2019.

From 1 January 2024, owners of rateable property are required to notify their relevant local authority when there is a change in the occupation of their property,  i.e. where a property is being sold or there is a change in tenancy, including where a property becomes vacant.

Owners must complete this notification immediately.

• Owners who do not notify the local authority immediately will incur a financial penalty. This penalty is an amount equivalent to up to two years of outstanding rates from the previous occupier.
• Any penalty due and outstanding by an owner of relevant property due to non-notification will remain a charge on the property.

All ratepayers are reminded that they are legally required to discharge all commercial rates due from them prior to their departure from a property or prior to the sale or transfer of an interest in a property.  Any rates due and outstanding by an owner of relevant property will remain a charge on the property.

Duty on owners/ratepayers in relation to a transfer of property from 1st January, 2024

Section 11 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 Cavan County Council of a change in interest immediately 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.

This obligation came into effect on 1st January, 2024.