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Changes to Commercial Rates Law

Changes to commercial rates law which came into effect on July 1st 2014 allow businesses to now take up premises without fear of being pursued for arrears of rates owed by previous occupiers.

Under the act, the owner of a rateable property must now notify the local authority in writing within 2 weeks of; a change in occupier, sale of the property or  property becoming vacant, by filing of  a "section 32 declaration" with their office.

Furthermore, the party transferring their interest in the property must discharge all rates due and owning up to date of transfer.


The owner of the rateable property will be liable for arrears of rates of up to 2 years if these obligations are not met , which will also remain a charge on the property for up to 12 years.

Cashin & Associates Solicitors,
3 Francis Street, Ennis, Co. Clare, Ireland
Dublin Office: 64 Francis Street, Dublin 8
T: 00 353 65 6840060  F: 00 353 65 6840034