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ARTICLE · 23 JANUARY 2024

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New Commercial Rates Rules

Arthur Cox
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New commercial rates rules came into force on 1 January 2024, implemented, by way of a lesson in not judging a book by its cover, via amending measures contained...

IrelandReal Estate and Construction
Arthur Cox
Arthur Cox
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New commercial rates rules came into force on 1 January 2024, implemented, by way of a lesson in not judging a book by its cover, via amending measures contained in the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023.

The changes amend the Local Government Rates and other Matters Act 2019 and it should be noted that:

  • Failure to pay rates before completion of a sale is now a criminal offence. This means that commitments to pay outstanding rates from sale proceeds after completion will no longer be possible.
  • The former practice of having rates payable in half-yearly "moieties" is now replaced by a single annual charge.
  • Failure without reasonable excuse to notify the local authority of a change to the liable person for rates purposes, and failure to notify changes to information on the local authority database of relevant properties are now criminal offences.

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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