As of 1st January 2024, Section 32 of the 2014 Local Government Reform Act has been repealed and effectively replaced by Section 11 of the 2019 Act, and now imposes a duty on the “person concerned” to give written notice to the Rating Authority within 10 working days as to any change in their status.
- “a person concerned” is a person who either
- a) ceases to be a “liable person” in respect of relevant property
- b) becomes a “liable person”
- c) changes their status as a “liable person” in respect of a relevant property
If a person, without “reasonable excuse”, fails to provide such notification to the Rating Authority, they may be guilty of an offence and liable to a €5,000 fine.