{"id":11903,"date":"2022-06-06T11:49:45","date_gmt":"2022-06-06T11:49:45","guid":{"rendered":"http:\/\/legalblog.ie\/?p=11903"},"modified":"2024-05-01T21:19:50","modified_gmt":"2024-05-01T21:19:50","slug":"rates-on-transfer","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/rates-on-transfer\/","title":{"rendered":"Rates on Transfer"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/#Liability_of_Others\" title=\"Liability of Others\">Liability of Others<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/#2014_Act_Obligations\" title=\"2014 Act Obligations\">2014 Act Obligations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/#Landlord_and_Tenant\" title=\"Landlord and Tenant\">Landlord and Tenant<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/#Notice\" title=\"Notice\">Notice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/#Charge\" title=\"Charge\">Charge<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/#2019_Act_Obligations\" title=\"2019 Act Obligations\">2019 Act Obligations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/#Duties_on_transfer_2019_Act\" title=\"Duties on transfer\u00a0 2019 Act\">Duties on transfer\u00a0 2019 Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/#Charge_of_Property_2019_Act\" title=\"Charge of Property\u00a02019 Act\">Charge of Property\u00a02019 Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/#Apportionment\" title=\"Apportionment\">Apportionment<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/2\/#LOCAL_GOVERNMENT_ACT_2014\" title=\"LOCAL GOVERNMENT ACT 2014\">LOCAL GOVERNMENT ACT 2014<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/2\/#Financial_Provisions_Consequential_on_Dissolutions_and_Provisions_relating_to_Rates\" title=\"Financial Provisions Consequential on Dissolutions and Provisions relating to Rates\">Financial Provisions Consequential on Dissolutions and Provisions relating to Rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/2\/#Amalgamation_of_local_funds_of_certain_city_councils_and_county_councils\" title=\"Amalgamation of local funds of certain city councils and county councils\">Amalgamation of local funds of certain city councils and county councils<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/2\/#Duty_to_inform_rating_authority_of_transfer_of_relevant_property\" title=\"Duty to inform rating authority of transfer of relevant property\">Duty to inform rating authority of transfer of relevant property<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/rates-on-transfer\/2\/#Amalgamated_valuation_list\" title=\"Amalgamated valuation list\">Amalgamated valuation list<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Liability_of_Others\"><\/span>Liability of Others<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The basic principle is that rates are paid by the occupier of property.\u00a0 There are a number of supplemental rules, but this remains the basic position.<\/p>\n<p>Where a rate has been levied in respect of a rateable property in any local financial year and the liable person to whom a rates bill has been given under this section ceases to be the owner or occupier, as the case may be, of the rateable property before the end of that year and has not paid the rate so levied, such owner or occupier shall be liable to pay that portion of the rate levied in respect of the period during which he or she remained the owner or occupier and the remaining portion of the rate shall be levied on any subsequent liable persons on a pro-rata basis.<\/p>\n<p>Rates may be levied on a subsequent occupier or owner.\u00a0 Formerly, the levy may be made within two years next after the making and publishing of the rates. These provisions were replaced by the 2014 Act and by the 2019 Act<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2014_Act_Obligations\"><\/span>2014 Act Obligations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Local Government Act 2014 provides a statutory obligation to discharge arrears of rates in the case of certain sales and leases of commercial property after 1st July, 2014.\u00a0 Prior to 1st July, 2014, subsequent occupier of commercial property could be held liable for up to two years of arrears rate.<\/p>\n<p>The seller has a statutory obligation to notify the rating authority that the sale has taken place.\u00a0 The seller is obliged to disclose all arrears for which he is liable.\u00a0 This can be for up to 12 years.<\/p>\n<p>The obligations apply where there is a change in the rated occupier.\u00a0 Accordingly, a landlord is obliged to notify the rating authority where a new lease is granted. A landlord is obliged to notify the rating authority when his existing tenant transfers its interest. The notification must be made within two weeks of the change of occupier. A prescribed form of return is required to be used.<\/p>\n<p>The owner is liable for a charge equal to up to two years of outstanding rates due, where the rating authority has not been notified as above. This may make the landlord liable for the tenant\u2019s arrears on assignment or cessation of occupation. The charge affects the property and remain a charge on it for a further period of 12 years.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Landlord_and_Tenant\"><\/span>Landlord and Tenant<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The effect of the legislation is that the landlord must notify when there is a change in the identity of the tenant or occupier or where a property that was tenanted or occupied becomes vacant.\u00a0 Where the owner sells the property, the owner must discharge rates for which he is liable.\u00a0 Liability for rates applies to the occupier.<\/p>\n<p>If owner sells the property subject to an existing tenancy, there is no obligation to notify the local authority.\u00a0 This is because there is no change in occupation. The obligation arises where a vacant property becomes tenanted, as there is a \u00a0change in the relevant occupier. Accordingly, the\u00a0 obligation applies to the grant of a lease.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Notice\"><\/span>Notice<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The form of notice is prescribed. The return may be made by the owner or person authorised in writing, on his behalf.\u00a0 It requires \u00a0details of the incoming and outgoing occupiers and other prescribed \u00a0information.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Charge\"><\/span>Charge<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The charge that arise by reason of failure to make the return, is not affected by the subsequent payment of the outstanding rates. The charges applies in respect of up to two years of \u00a0rates for which the person is liable.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2019_Act_Obligations\"><\/span>2019 Act Obligations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There is an obligation on the owners and occupiers of relevant properties to provide, to the local authorities, information that the authorities may require to discharge their functions under the legislation.<\/p>\n<p>Where rateable property, or an interest in rateable property, is transferred from one person to another person in circumstances that render that other person liable for rates on the property so transferred, then\u2014<\/p>\n<ul>\n<li>it shall be the duty of the owner of the property (being the owner of the property prior to transfer) or such other person as the owner has authorised in writing to act on his or her behalf to notify, in writing, the rating authority in whose functional area the property is situated of the transfer not later than 2 weeks after the date of the transfer, and<\/li>\n<li>it shall be the duty of the person transferring the property being either the occupier or the owner, to discharge all rates for which he or she is liable for at the date of the transfer of the property or of an interest in it.<\/li>\n<\/ul>\n<p>The owner of rateable property shall be liable for a charge equivalent to no more than 2 years of the outstanding rates due from the previous occupier or occupiers where the owner has not notified the rating authority in writing of a transfer of rateable property or an interest in rateable property and \u00a0the above requirements\u00a0 have not been met.<\/p>\n<p>There are obligations on the owners of a rateable property, before the sale of that property, to pay any rates payable by the owner to the local authority, including any interest on unpaid rates.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Duties_on_transfer_2019_Act\"><\/span>Duties on transfer\u00a0 2019 Act<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The owner of a rateable \u00a0property who proposes to sell the property shall, before the completion of the sale, pay to the local authority concerned any rates imposed under this Act and accrued interest which is due and payable in respect of that property.<\/p>\n<p>The local authority concerned shall provide the person or a person acting on his or her behalf in connection with a sale of a relevant property with\u2014<\/p>\n<ul>\n<li>confirmation of any unpaid rates imposed under this Act and accrued interest at the date of the sale of a relevant property, or<\/li>\n<li>\u00a0confirmation that there are no outstanding amounts payable,<\/li>\n<\/ul>\n<p>as the case may be, in such form and manner as may be prescribed.<\/p>\n<p>A \u201csale\u201d includes<\/p>\n<ul>\n<li>the transfer of the property by its owner or any trustee or personal representative<\/li>\n<li>compulsorily acquisition<\/li>\n<li>a gift for no consideration or consideration which is significantly less than the market value of the property at the time of its transfer.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Charge_of_Property_2019_Act\"><\/span>Charge of Property\u00a02019 Act<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em>A<\/em>ny unpaid rates and any interest accruing on unpaid rates shall be and remain a charge on the rateable property where the owner of the property is the person liable for the rates.<\/p>\n<p>Any rates levied by a rating authority in respect of a rateable \u00a0property payable and any interest which is due and unpaid by the owner of the relevant property shall be and remain a charge on the relevant property to which it relates.The charge shall continue to apply without a time limit until such time as it is paid in full.<\/p>\n<p>This does not affect\u2014<\/p>\n<ul>\n<li>\u00a0the liability of any previous occupier for outstanding rates in respect of which he or she is primarily liable, or<\/li>\n<li>the functions of the rating authority concerned under any other enactment to collect any outstanding rates from the occupier or occupiers primarily liable.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Apportionment\"><\/span>Apportionment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The general position is that the rated occupier on the relevant day the rates becomes due is liable for the whole rate. This is so notwithstanding that it may be payable in two half-year installments.<\/p>\n<p>The Poor Law Ireland Amendment Act 1890 provides that if the owner or occupier who has not paid the rate in respect of which he is liable, vacates before the year end, the rating authority can determine that the occupier should pay only a portion of the rates, based on the period during which he was in occupation.<\/p>\n<p>If another occupier takes up occupation after that date, the \u00a0rating authority can determine that the incoming occupier should pay a proportionate part, relative to their period of occupation.\u00a0 These provision require that the rating authority uses its power to a apportion.<\/p>\n<p><!--nextpage--><\/p>\n<h2>LOCAL GOVERNMENT ACT 2014<\/h2>\n<p>PART 5<\/p>\n<h4>Financial Provisions Consequential on Dissolutions and Provisions relating to Rates<\/h4>\n<p>Section 29<br \/>\nRates<\/p>\n<p>29. (1) In this section\u2014<\/p>\n<p>\u201cadjustment period\u201d, in relation to a specified area, means a period referred to in subsection (7) within which the base year adjustment is operational;<\/p>\n<p>\u201cannual rate on valuation\u201d, in relation to a year, means, subject to subsection (9), the rate determined by the local authority concerned as the rating authority pursuant to section 103(7)(b)(i) of the Principal Act;<\/p>\n<p>\u201cbase year adjustment\u201d means the adjustment, by way of discount or levy, receivable or payable under subsection (5) by ratepayers in a specified area during the adjustment period;<\/p>\n<p>\u201cspecified area\u201d means any area of a rating authority where a different annual rate on valuation to that determined for Year 1 of the adjustment period applied in the year immediately preceding Year 1;<\/p>\n<p>\u201cYear 1\u201d means the first year of the adjustment period.<\/p>\n<p>(2) A base year adjustment shall be determined in accordance with subsections (3) and (4) by a rating authority in respect of each year of the adjustment period for each of the specified areas of the rating authority.<\/p>\n<p>(3) In respect of a specified area, the base year adjustment shall be calculated in Year 1 of the adjustment period, by the formula\u2014<\/p>\n<p>A &#8211; B<\/p>\n<p>where<\/p>\n<p>A is the annual rate on valuation in respect of the year immediately preceding Year 1 that is applicable in the specified area, and<\/p>\n<p>B is the annual rate on valuation determined by the rating authority in Year 1 of the adjustment period applicable generally in the area of the rating authority.<\/p>\n<p>(4) In respect of each year of the adjustment period subsequent to Year 1, the base year adjustment shall be adjusted separately for each specified area by the rating authority concerned, following consultation with municipal district members in that area, by reducing the discount or levy (as the case may be) referred to in subsection (5), incrementally each year, until it is eliminated.<\/p>\n<p>(5) The base year adjustment applicable to a specified area shall be applied to rating bills issued to ratepayers in the specified area and shall operate as either a discount or levy (as the case may be) on the amount due calculated by reference to the annual rate on valuation.<\/p>\n<p>(6) Subsection (5) applies to the levy provided for in respect of a property to which section 211B or 211E (inserted by the Local Government (Business Improvement Districts) Act 2006) of the Principal Act relates.<\/p>\n<p>(7) Base year adjustments shall cease at the end of the adjustment period for each specified area, which period\u2014<\/p>\n<p>(a) shall not be greater than 10 years commencing with Year 1, but<\/p>\n<p>(b) may, at the discretion of the rating authority concerned, be a shorter period in respect of any specified area within the administrative area of that rating authority,<\/p>\n<p>and, accordingly, the adjustment period shall cease in respect of a specified area when the base year adjustment for that area has been eliminated or the period of 10 years referred to in paragraph (a) has elapsed, whichever first occurs.<\/p>\n<p>(8) Notwithstanding subsection (7), where\u2014<\/p>\n<p>(a) in respect of a specified area the base year adjustment calculated in accordance with subsection (3) would result in a levy with a value greater than 20,<\/p>\n<p>(b) the local authority concerned, following the adoption by it of a resolution for the purpose of this subsection\u2014<\/p>\n<p>(i) applies in writing to the Minister to make an order that the adjustment period applicable to such specified area may be greater than 10 years, and<\/p>\n<p>(ii) such resolution and application states the length of the extension being sought (which extension so stated shall be in respect of a period not greater than 10 years),<\/p>\n<p>and<\/p>\n<p>(c) following consideration of the application under paragraph (b), the Minister determines that an extension should be granted,<\/p>\n<p>then, the Minister may by order grant an extension, which extension may, if the Minister considers it appropriate in the circumstances but subject to it not being greater than 10 years, be different from that sought in the application referred to in paragraph (b) and, accordingly, in its application to that specified area, the reference to 10 years in subsection (7)(a) shall be read as if it were a reference to the sum of those 10 years and the extension provided for by that order.<\/p>\n<p>(9) In respect of a rating authority to which this section relates, the annual rate on valuation determined by such rating authority in Year 1 of the adjustment period shall not be increased in subsequent years until the adjustment period ceases, as provided for by subsection (7), for every specified area within the administrative area of that authority.<\/p>\n<p>(10) Notwithstanding subsection (9), it shall be lawful for the rating authority to determine an increase in the annual rate on valuation where\u2014<\/p>\n<p>(a) the adjustment period of a specified area in the administrative area of the rating authority has been the subject of an order under subsection (8), and<\/p>\n<p>(b) the adjustment period applicable to all specified areas in the administrative area of the rating authority, other than any specified area that is the subject of an order under subsection (8), have ceased in accordance with subsection (7).<\/p>\n<p>(11) Where a revaluation under the Valuation Act 2001 takes effect in a rating authority in any year after Year 1 of the adjustment period, the base year adjustment referred to in this section shall continue to be applied to relevant properties by means of a percentage discount or levy equivalent to the former base year adjustment as a percentage of the annual rate on valuation as determined by such rating authority in Year 1 of the adjustment period.<\/p>\n<p>(12) This section does not apply to any rating authority where a revaluation under the Valuation Act 2001 takes effect in the first year of the adjustment period.<\/p>\n<p>(13) The adjustment period referred to in this section shall commence on the first day of January in the year following the commencement of this section.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F1<br \/>\nSubstituted by Local Government Rates and other Matters Act 2019 (24\/2019), s. 22(a), not commenced as of date of revision.<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C2<br \/>\nProspective affecting provision: subs. (1), definition of &#8220;annual rate on valuation&#8221; amended by Local Government Rates and other Matters Act 2019 (24\/2019), s. 22(a), not commenced as of date of revision.<\/p>\n<p>\u201cannual rate on valuation\u201d, in relation to a year, means, subject to subsection (9), the rate determined by the local authority concerned as the rating authority pursuant to F1[section 3 of the Local Government Rates and Other Matters Act 2019];<\/p>\n<p>Editorial Notes:<\/p>\n<p>E16<br \/>\nPower pursuant to subs. (8) exercised (9.11.2017) by Local Government Reform Act 2014 (Rates) Order 2017 (S.I. No. 484 of 2017).<\/p>\n<p>Section 30<\/p>\n<h4>Amalgamation of local funds of certain city councils and county councils<\/h4>\n<p>30. The local fund maintained immediately before the 2014 establishment day\u2014<\/p>\n<p>(a) by Limerick City Council and by Limerick County Council,<\/p>\n<p>(b) by South Tipperary County Council and by North Tipperary County Council, and<\/p>\n<p>(c) by Waterford City Council and by Waterford County Council,<\/p>\n<p>shall, with effect from that day, be amalgamated and maintained by the successor authority in each case, as appropriate.<\/p>\n<p>Section 31<br \/>\nAmendment of certain provisions relating to rates on vacant premises<\/p>\n<p>31. (1) Section 71 of the Local Government (Dublin) Act 1930 is amended\u2014<\/p>\n<p>(a) by inserting the following after subsection (1):<\/p>\n<p>\u201c(1A) A local authority may\u2014<\/p>\n<p>(a) specify a local electoral area or local electoral areas within its administrative area where owners of vacant premises shall be entitled to claim and receive a refund of differing proportion of the municipal rate to that referred to in subsection (1), and<\/p>\n<p>(b) determine the proportion of the refund to apply in respect of each specified local electoral area or local electoral areas in accordance with paragraph (a).<\/p>\n<p>(1B) The specifying of a local electoral area or local electoral areas and the determination of the proportion of the refund shall be a reserved function.\u201d,<\/p>\n<p>and<\/p>\n<p>(b) by inserting the following after subsection (3):<\/p>\n<p>\u201c(4) The Minister may make regulations specifying the financial considerations and administrative and other procedures to apply in relation to the performance by Dublin City Council of functions to which subsections (1A) and (1B) relate.\u201d.<\/p>\n<p>(2) Section 20 of the Cork City Management Act 1941 is amended\u2014<\/p>\n<p>(a) by inserting the following after subsection (1):<\/p>\n<p>\u201c(1A) A local authority may\u2014<\/p>\n<p>(a) specify a local electoral area or local electoral areas within its administrative area where owners of vacant premises shall be entitled to claim and receive a refund of differing proportion of the municipal rate to that referred to in subsection (1), and<\/p>\n<p>(b) determine the proportion of the refund to apply in respect of each specified local electoral area or local electoral areas in accordance with paragraph (a).<\/p>\n<p>(1B) The specifying of a local electoral area or local electoral areas and the determination of the proportion of the refund shall be a reserved function.\u201d,<\/p>\n<p>and<\/p>\n<p>(b) by inserting the following after subsection (3):<\/p>\n<p>\u201c(4) The Minister may make regulations specifying the financial considerations and administrative and other procedures to apply in relation to the performance by Cork City Council of functions to which subsections (1A) and (1B) relate.\u201d.<\/p>\n<p>(3) Section 14 of the Local Government Act 1946 is amended\u2014<\/p>\n<p>(a) in subsection (1) by deleting \u201cwhich is situated in a county but not in an urban area and\u201d,<\/p>\n<p>(b) by inserting the following after subsection (1):<\/p>\n<p>\u201c(1A) For the purposes of subsection (1) reference to county rate shall include a rate adopted by a city and county council.<\/p>\n<p>(1B) A local authority may\u2014<\/p>\n<p>(a) specify a local electoral area or local electoral areas within its administrative area where owners of vacant premises shall be entitled to claim and receive a refund of differing proportion of the county rate to that referred to in subsection (1), and<\/p>\n<p>(b) determine the proportion of the refund to apply in respect of each specified local electoral area or local electoral areas in accordance with paragraph (a).<\/p>\n<p>(1C) The specifying of a local electoral area or local electoral areas and the determination of the proportion of the refund shall be a reserved function.\u201d,<\/p>\n<p>and<\/p>\n<p>(c) by inserting the following after subsection (3):<\/p>\n<p>\u201c(4) The Minister may make regulations specifying the financial considerations and administrative and other procedures to apply in relation to the performance by a local authority of functions to which subsections (1B) and (1C) relate.\u201d.<\/p>\n<p>Section 32<\/p>\n<h4>Duty to inform rating authority of transfer of relevant property<\/h4>\n<p>32. (1) In this section\u2014<\/p>\n<p>\u201coccupier\u201d, in relation to property (whether corporeal or incorporeal), means every person in the immediate use or enjoyment of the property;<\/p>\n<p>\u201cowner\u201d, in relation to a relevant property, means a person (other than a mortgagee not in possession) who, whether in that person\u2019s own right or as trustee or agent for any other person, is entitled to receive the rent of the property or, where the property is not let, would be so entitled if it were so let;<\/p>\n<p>\u201crelevant property\u201d shall be read in accordance with Schedule 3 of the Valuation Act 2001.<\/p>\n<p>(2) Where relevant property, or an interest in relevant property, is transferred from one person to another person in circumstances that render that other person liable for rates on the property so transferred, then\u2014<\/p>\n<p>(a) it shall be the duty of the owner of the property (being the owner of the property prior to transfer) or such other person as the owner has authorised in writing to act on his or her behalf to notify, in writing, the rating authority in whose functional area the property is situated of the transfer not later than 2 weeks after the date of the transfer, and<\/p>\n<p>(b) it shall be the duty of the person transferring the property being either the occupier or the owner, to discharge all rates for which he or she is liable for at the date of the transfer of the property or of an interest in it.<\/p>\n<p>(3) Any rates due by an owner of relevant property and not discharged in accordance with subsection (2)(b) shall remain a charge on the relevant property, but that property shall not, as against a purchaser in good faith for full consideration in money or money\u2019s worth or a mortgagee, remain charged with or liable to the payment of such unpaid rates after the expiration of 12 years from the date upon which the amount concerned fell due.<\/p>\n<p>(4) The owner of relevant property shall be liable for a charge equivalent to no more than 2 years of the outstanding rates due from the previous occupier or occupiers where\u2014<\/p>\n<p>(a) the owner has not notified the rating authority in writing of a transfer of relevant property or an interest in relevant property in accordance with subsection (2)(a), and<\/p>\n<p>(b) the requirements of subsection (2)(b) have not been met.<\/p>\n<p>(5) Any charge due by an owner of relevant property and not discharged in accordance with subsection (4) shall remain a charge on the relevant property, but that property shall not, as against a purchaser in good faith for full consideration in money or money\u2019s worth or a mortgagee, remain charged with or liable to the payment of such unpaid rates after the expiration of 12 years from the date upon which the amount concerned fell due.<\/p>\n<p>(6) Any charge levied under subsection (3) or (5) does not affect\u2014<\/p>\n<p>(a) the liability of any previous occupier for outstanding rates in respect of which he or she is primarily liable, or<\/p>\n<p>(b) the functions of the rating authority concerned under any other enactment to collect any outstanding rates from the occupier or occupiers primarily liable.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F2<br \/>\nRepealed by Local Government Rates and other Matters Act 2019 (24\/2019), s. 27 and sch. part 1 ref. 13, not commenced as of date of revision.<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C3<br \/>\nProspective affecting provision: section repealed by Local Government Rates and other Matters Act 2019 (24\/2019), s. 27 and sch. part 1 ref. 13, not commenced as of date of revision.<\/p>\n<p>32. F2[\u2026]<\/p>\n<p>Section 33<\/p>\n<h4>Amalgamated valuation list<\/h4>\n<p>33. (1) Where before the 2014 establishment day or the transfer date, as the case may be, the Commissioner of Valuation made orders under section 19 of the Valuation Act 2001, in respect of the area of 2 or more rating authorities then subsisting, the councils of which areas were dissolved after that day or date by section 17 or 24, then the Commissioner shall, in due course, cause to be published under section 23 of that Act an amalgamated valuation list in respect of the area of the successor authority in each case, as if\u2014<\/p>\n<p>(a) the successor authority was in existence when the orders concerned were so made,<\/p>\n<p>(b) the orders so made in respect of that area were orders that related to the successor authority,<\/p>\n<p>(c) the successor authority was the rating authority when the orders were so made,<\/p>\n<p>and, accordingly, each such list shall be effective for the purposes of the Valuation Act 2001.<\/p>\n<p>(2) Notwithstanding the fact that, as a consequence of the 2014 establishment day order or the transfer date order, a dissolved authority ceased to exist as a rating authority for the area concerned, a valuation list existing for that area (together with so much of the central valuation list, within the meaning of the Valuation Act 2001, as relates to that area) and the value of each property appearing on the valuation list (together with so much of the central valuation list as so relates) shall, subject to any amendment made in accordance with the Valuation Act 2001, continue in force in relation to that area for all the purposes of that Act, and section 29 (as amended by section 45 of the Local Government Act 1994) of the Local Government Act 1946 until the date on which a valuation list is caused to be published under section 23 of the Valuation Act 2001 for the local authority area that includes the first-mentioned area.<\/p>\n<p>(3) Any valuation list so published shall not affect the continuance of the central valuation list to which this section relates.<\/p>\n<p>Section 34<br \/>\nReferences to county rate<\/p>\n<p>34. Except where the contrary intention appears from this Act, a reference however expressed in any enactment to a county rate (being a county rate to which section 12 of the Local Government Act 1946 relates) shall, if the context permits, be read as a reference to a rate in respect of a county council or a city and county council.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-11903\" data-postid=\"11903\" class=\"themify_builder_content themify_builder_content-11903 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Liability of Others The basic principle is that rates are paid by the occupier of property.\u00a0 There are a number of supplemental rules, but this remains the basic position. Where a rate has been levied in respect of a rateable property in any local financial year and the liable person to whom a rates bill [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[337],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11903"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=11903"}],"version-history":[{"count":8,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11903\/revisions"}],"predecessor-version":[{"id":35814,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11903\/revisions\/35814"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=11903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=11903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=11903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}