Change of Ownership - Section 32

Under Section 32 of the Local Government Reform Act 2014 owners of a Rateable Property are required to notify their Local Authority when there is a change in the occupation of their property i.e when a property is being sold or if there is a change in occupier including where a property becomes vacant.

Owners must complete a Section 32 Form within 14 days of the change taking place.  Owners who do not notify the local authority within 14 days 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 pay 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.