Notice to Landlords of Rateable Property and Ratepayers


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

 

Further information and a downloadable notification form are available on Roscommon County Council’s website at www.roscommoncoco.ie.

Notification Form.doc (size 514.6 KB)

Frequently Asked Questions.doc (size 50.2 KB)

 

You can also contact The Revenue Collection Team, Roscommon County Council, Áras on Chontae │ Roscommon│Co.Roscommon │F42 VR98 on 090 6637211, 090 6637241 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