Council's General Rates and Charges Financial Hardship Policy

x<      NOOSA                                                        Council Policy
          Council
                                                         GENERAL RATES AND
                                                           CHARGES FINANCIAL
                                                                 HARDSHIP POLCY
  Corporate Plan Reference:               Theme 5: Excellence
                                          Objective 5.2: Continue to deliver a financially sustainable
                                          Council that has the resources now and into the future to
                                          achieve its strategic objectives. This will be supported
                                          through the introduction of enhanced sustainability
                                          reporting and performance indicators, as well as ESG
                                          (environment social and governance) accounting
                                          practices as guided by statutory requirements
  Endorsed by Council:                    23 June 2026
  Policy Author:                          Director Corporate Services

POLICY STATEMENT
The Local Government Regulation 2012 (the Regulation) empowers Noosa Shire Council (Council) to
provide concessions when the payment of rates or charges will cause financial hardship for the
landowner. Council recognises that sometimes, due to a variety of factors, property owners may face
financial problems that impact their ability to pay their rates and charges, and it seeks to support them
in these difficult times.
However, Council also acknowledges that granting concessions could adversely impact the provision
of Council’s services, burdening other ratepayers. Council will deal with applications for hardship
concessions in a way that is compassionate, equitable, transparent, responsive to the landowner’s
capacity to pay, and financially responsible having regard to Council's obligation to maintain its financial
sustainability.
PURPOSE
The purpose of the Rates and Charges Financial Hardship Policy (the Policy) is to explain how Council
provides financial assistance to landowners regarding rates and changes, where financial hardship is
proven to exist.
SCOPE
The Policy allows Council to consider and approve applications for financial assistance from landowners
who are experiencing financial hardship and as a result are unable to pay their rates and charges by
the due date.
REVIEW
The Policy will be reviewed annually for adoption as part of the annual budget.

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