Transfer of Properties for Commerical Rates

Transfer of Properties for Commercial Rates

Under Section 11 of the Local Government Rates and Other Matters Act (LGROMA) 2019, it is the duty of a ratepayer to inform a local authority where they

1. Cease to be a liable person of a relevant property for commercial rates
2. Become a liable person of a relevant property for commercial rates
3. Change their status as a liable person of a relevant property for commercial rates

The penalty for contravening this requirement, without reasonable excuse, is being guilty of an offence and being liable, on summary conviction, to a Class A fine. A Class A fine is a fine not exceeding €5,000

If you are no longer the liable person for a relevant property and you wish to apply for a transfer of Rates - a copy of the application form is available to download here: Section 11 Form

How to apply for a Transfer of Property for Commercial Rates? 

Completed application forms together should be submitted to your Rate Account Manager, Finance Department, Leitrim County Council.

Email: rates@leitrimcoco.ie

Payment of Commercial Rates on Sale of Relevant Properties

Under Section 13 of the Local Government Rates and Other Matters Act (LGROMA) 2019, it is the duty of a liable person who proposes to sell a relevant property is required to pay to the local authority any rates and accrued interest which is due and payable in respect of that property in their capacity as a liable person on or before the completion of the sale.

The penalty for contravening this requirement, without reasonable excuse, is being guilty of an offence and being liable, on summary conviction, to a Class A fine or imprisonment for a term not exceeding six months or both. A Class A fine is a fine not exceeding €5,000.

How to Notify Leitrim County Council about the Sale of a Relevant Property for Commercial Rates? 

Please contact your Rates Account Manager at rates@leitrimcoco.ie as soon as possible in relation to sale of Relevant Property