Duty to notify
- What are the new obligations on owners under section 32 of the Act?
- What are the new obligations on occupiers under section 32 of the Act?
- In what circumstances does the obligation to notify the local authority arise?
- Does an obligation to notify arise if the property is sold and there is no change in occupier?
- Does an obligation to notify arise if the occupier leaves and the property becomes vacant?
- Does an obligation to notify arise if a vacant property becomes occupied (i.e. leased/ rented)?
- When/ at what point in time does the owner's duty to notify the local authority arise?
- How does the owner fulfil his/ her obligation?
What information is the owner required to provide the local authority?
- Who is required to notify the local authority of a transfer of property, an owner or their solicitor? Can a solicitor notify on an owner's behalf?
- What happens if the owner does not notify the local authority of a transfer?
- What happens if the owner does not pay any outstanding rates he/she is liable for on the date of transfer?
Application of the penalty under Section 32
- At what point is the penalty of the equivalent charge determined?
- Does subsequent payment of the outstanding rates after the levying of the penalty/ equivalent charge affect the penalty/ equivalent charge?
- Does the penalty/equivalent charge applying to the owner for failure to notify a local authority of a change of occupier also apply in instances where the owner was the previous occupier?