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Home : Finance : Commercial Rates : Change in Occupation of Rateable Property - Section 32

Legal Obligation of Owners of Commercially Rated Property


New duty on owners to notify the local authority of a change in occupation of rateable property

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.

Section 32 places a new duty on owners of commercially rated property and takes effect from 1 July 2014.

Owners of rateable property must notify the local authority, in writing, of the following changes to their commercially rated property;

  • Change in tenant
  • Sale of the property
  • Property has become vacant

Written notification of the above must be submitted to the local authority within 14 day of the transfer/change in circumstances taking place.

Completion and submission of a Section 32 Declaration by the owner of the rateable property, to Kildare County Council, in the above circumstances, is a legal obligation.


Failure to Comply

Failure to comply will result in penalties for the owner of the rateable property equating to a maximum of 2 years worth of rates.

Unpaid rates due by the owner and the penalties applied under Section 32 become a charge on the property.

The owner must therefore ensure that all unpaid rates due by them, or the tenant leaving, are discharged to Kildare County Council prior to transfer of property.


You may complete the Section 32 Declaration Form online by clicking here

Section 32 Declaration Form (in English)

Section 32 Declaration Form (in Irish)

View the Section 32 frequently asked questions