Section 32 Declaration

Legal Obligation of Owners of Commercially Rated Property.

New duty on owners to notify the local authority of a change in occupation of rateable property.

Section 32 Declaration

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

Section 32 places a new duty on owners of commercially rated property taking effect from 1st July 2014.

Owners of rateable property must notify the Local Authority in writing of the following changes to their commercially rated property: 

  • Change in tenant
  • Sale of property
  • Property has become vacant

Written notification of the above must be submitted to the Local Authority within 14 days of the transfer/change in circumstances taking place. 

Completion and submission of a ‘Section 32 Declaration’ by the owner of the rateable property, to Limerick City & County Council, in the above circumstances, is a legal obligation. 

Failure To Comply

Failure to comply will result in penalties for the owner of the rateable property equating to a maximum of 2 years worth of rates.    

Unpaid rates due by the owner and the penalties applied under Section 32 become a charge on the property.   

The Owner must therefore ensure that all unpaid rates due by them, or the tenant leaving, are discharged to Limerick City and County Council prior to transfer of property.   

Contact Information

For further information contact:

Rates Department
Limerick City and County Council
Co Limerick


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

DISCLAIMER: The above information should not be regarded as a legal interpretation of the above-mentioned legislation. Reference should be made at all times to the text of the Act or related Rates Legislation.

This service is provided by


Phone +353 61 556000
Limerick City and County Council, Dooradoyle Road, Dooradoyle, Limerick, V94 WV78