Commercial Rates

As of 1st January 2024, Section 32 of the 2014 Local Government Reform Act has been repealed and effectively replaced by Section 11 of the 2019 Act, and now imposes a duty on the “person concerned” to give written notice to the Rating Authority within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
  1. a) ceases to be a “liable person” in respect of relevant property
  2. b) becomes a “liable person”
  3. 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.