Local Government Rates and Other Matters Act 2019


Payment of rates on sale of relevant property

F7[13. (1) The liable person in respect of a relevant property 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—

(a) for the period up to and including the day immediately before such completion, and

(b) for which the person is liable in the person’s capacity as a liable person.

(2) The local authority concerned shall, not later than 10 working days after an application in writing being made to it for the purpose by a liable person referred to in subsection (1) or a person acting on behalf of the liable person in connection with the sale of the relevant property referred to in that subsection, provide, in such form and manner as may be prescribed, the applicant with, as appropriate—

(a) confirmation of any unpaid rates and accrued interest referred to in that subsection at the expected date of the completion of the sale of the property, or

(b) confirmation that there are no outstanding amounts payable by that liable person.

(3) A liable person who contravenes subsection (1) shall be guilty of an offence and shall be liable, on summary conviction, to a class A fine or imprisonment for a term not exceeding 6 months or both.

(4) In this section, "sale" includes, in relation to a relevant property, the transfer of the property by its owner or any trustee or personal representative of the owner to another person—

(a) in consequence of—

(i) the exercise of a power under any enactment to compulsorily acquire land, or

(ii) the giving of notice of intention to exercise such power,


(b) for no consideration or consideration which is significantly less than the market value of the property at the time of its transfer.]




Substituted (1.01.2024) by Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 (26/2023), s. 269, S.I. No. 537 of 2023. A class A fine means a fine not greater than €5,000 as provided (4.01.2011) by Fines Act 2010 (8/2010), ss. 3, 4(1), S.I. No. 662 of 2010.