Section 32 of Local Gov Reform Act 2014 – FAQs
The Department of Environment, Community and Local Government wrote to Chambers Ireland with regards to Section 32 of the Local Government Reform Act 2014. This legislative change directly impacts on owners and occupiers of commercial premises. Section 32 of the Act provides that all unpaid and outstanding rates liabilities must be discharged prior to transfer of ownership or other interest in a property (including tenancy) and that this transfer of interest must be notified in writing to the local authority within two weeks of its effect. The section also provides that any rates due by an owner of a relevant property and not discharged on transfer shall remain a charge on the property. For further information, please see attached Frequently asked Questions about section 32.