Commercial Rates Transfer Notification

Occupiers of rateable commercial properties must notify Laois County Council when a property is being transferred to another owner or occupier and also confirm who is responsible for paying commercial rates.

If an owner or occupier of a property has changed a Section 11 form must be completed and returned to the Rates Section, James Fintan Lawlor Avenue, Portlaoise, Co. Laois R32 EHP9

Frequently asked questions (FAQs)

If my circumstances change? 

Contact us straight away about any changes in your circumstances.  We will then be able to work with you and advise the next step. Your account Manager contact details are found on your Commercial Rate Demand alternatively email rates@laoiscoco.ie or 057 8689367. 

I am relocating, what do I do? 

Contact us straight away we will then be able to work with you and advise the next step.  Contact us at Rates@laoiscoco.ie or by telephone 057 8689367.  We will advise you on completing a Section 11.  A completed a Section 11 form which should be submitted to the Commercial Rates Section. 

I am moving or vacating a premises, what should I do? 

Contact us at Rates@laoiscoco.ie or by telephone 057 8689367, complete a Section 11 form which should be submitted to the Commercial Rates Section, Laois County Council, Aras an Chontae, Portlaoise, Co Laois. 

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 legal requirement on owners/ratepayers in relation to a transfer of property: 

Section 11 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 Laois 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 comes into effect on 1st July, 2014 

Further information