2014-01-02 Budget Adoption Report Attachments

2013/14 REVENUE POLICY


The Purpose of and Granting of Concessions for rates and charges

Council has determined that pensioners as defined by the Local Government Regulation 2012 are
entitled to receive concessions on rates and various other services that Council provides to the
community. Council may grant a concession for land that is owned by a pensioner under Section
120(1)(a) of the Local Government Regulation 2012. The purpose of the concessions for
pensioners is to assist pensioner property owners to remain in their own home by reducing the
financial impact of rates and charges.

In accordance with Section 120(1)(b) of the Local Government Regulation 2012 other charitable
organisations, community groups, and sporting associations may also be entitled to concessions.
The purpose of these concessions is to encourage and support charitable organisations,
community groups, and sporting associations as they contribute to the health and well-being of the
community and the social cohesion of the region.

In exercising these concession powers Council will be guided by the principles of:

      transparency by making clear the requirements necessary to receive concessions; and
      communication by raising the awareness of target groups that may qualify for these
       concessions; and;
      equity by ensuring that all applicants of the same type receive the same concession.

The Recovery of Rates and Charges

Council will exercise its rate recovery powers pursuant to the provisions of Chapter 4 Part 12 of the
Local Government Regulation 2012 in order to maintain a strong financial position through
adequate cash flows and to reduce the overall rate burden on ratepayers, and will be guided by the
principles of:

      equity by treating all ratepayers in similar circumstances in the same manner and by having
       regard to their capacity to pay;
      transparency by making clear the obligations of ratepayers and the processes used by
       Council in assisting them to meet their financial obligations; and
      flexibility by accommodating ratepayers’ needs through short-term payment arrangements.

Cost Recovery Fees

All fees and charges will be set with reference to full cost pricing. Cost recovery fees will be
charged up to a maximum of full cost. Commercial charges will be at commercial rates.

New Development Costs

Developer contributions for infrastructure are determined each year in accordance with the
philosophy that a developer should pay reasonable and relevant contributions towards the capital
cost of the provision of infrastructure to meet past and future augmentation costs associated with
this new development, subject to State Government requirements. Infrastructure agreements are
negotiated outcomes between council and the developer.




Noosa Shire Council                                                                       Page 3 of 4