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Change in occupation of rateable property

1 July 2014

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

The 1 July 2014 sees the introduction of Section 32 of the Local Government Act 2014 which requires owners of rateable property to notify Kildare County Council when there is a change in the occupation of their property i.e. where a property is being sold or there is a change in tenancy, including where a property becomes vacant. Owners must complete this notification 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 discharge 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.

More details on the new requirements and the relevant form to be completed are available on our web site www.kildare.ie/countycouncil or from the Rates Department 045 980656 water&rates@kildarecoco.ie or your Revenue Collector.

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