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 Cavan 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 comes into effect on 1st July, 2014

• Print the notification form (Word, 274 kb)
• View the Frequently Asked Questions (Word, 49 kb)

If you have any further questions or queries regarding property transfer duty, please get in touch using the following details: