New Duty on owner/ratepayers for transfer of property

The Local Government Reform Act, 2014 provides for a wide range of reforms to local authority functions, structures and procedures, and includes a number of changes in respect of commercial rates.

New duty on owners/ratepayers in relation to a transfer of property:

Section 32 of the Act places -

An obligation on property owners, or their agents, to notify the Local Authority where an interest in a rateable property is transferred and the person liable for rates changes.

The person transferring the property, either the owner or occupier, must discharge all rates for which he/she is liable at the date of transfer.

Failure to notify Kerry County Council of a change in interest within 14 days of the transfer date, will result in a penalty for non-compliance in that, the owner becomes liable for an amount which is equivalent to the level of outstanding liabilities (up to a maximum of 2 years liability).

This obligation came into effect on 1st July, 2014

Further information and a downloadable notification form are available on

You can also contact the Rates Department, Kerry County Council, Revenue Dept, Ashe Memorial Hall, Tralee, Co. Kerry or alternatively you can e-mail

The full text of the Local Government Reform Act 2014 can be accessed at




The following documents are in PDF format. Adobe PDF Document Adobe Acrobat Reader is required to view these documents. (Documents open on a separate page).

(Size: 53 KB)

General Information
(Size: 21 KB)

Application for Refund of Rates
(Size: 13 KB)

Kerry County Council, Co. Buildings, Rathass, Tralee

Phone: (066) 718 3500     Email: