Section 32 - Transfer of Property

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.

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 Waterford City and County Council of a change in interest within 14 days of the transfer date, may 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.


  • Section 32 - Notification Form
  • Section 32 - FAQs

  • You can also contact the Rates Department of Waterford City and County Council. In the city, the address is the Deanery, Cathedral Square, Waterford and in the county it is Civic Offices, Dungarvan, Co. Waterford. or alternatively you can e-mail

    The full text of the Local Government Reform Act 2014 is available here.