Meeting papers

Revenue Statement - 2025/26



2.       ADMINISTRATION
2.1       Issue of Rates Notices
Council will issue rate notices in July 2025 for the billing period 1 July 2025 to 31 December 2025
and in January 2026 for the billing period 1 January 2026 to 30 June 2026.

2.2       Adjustment of Rates and Charges
Supplementary rate notices for variations in rates and charges will be issued as required during the
financial year. It is the owner’s responsibility to check that all rates and charges are correct when the
rate notice is issued. Adjustments to rates and charges levied in prior financial years will not be
made.

2.3       Early Payment Discount
Discounts for prompt payment will be allowed on the rates and charges that this Statement stipulates
as having discounts applying to them. Such discounts are allowed by section 130 of the Regulation.

          Method of Calculation
Subject to section 2.3.2 of this Statement, a 5% discount will be allowed on general rates where the
net amount shown on the rate notice is paid by the designated due date.
No discount will be allowed on the following charges which may appear on the rates notice:
•     State Emergency Management Levy
•     special rates and charges
•     separate rates and charges
•     waste management charges
•     change of ownership fee
•     rate notice paper fee
•     backflow device registration fee
•     holding tank charges
•     any property charge relating to the provision of temporary services or the carrying out of Council
      works on or in connection with the property
•     any non-rate item included on the rate notice
•     legal costs incurred by Council in rate and charge collection
•     interest charges on overdue rates and charges; and
•     any other rate, charge or amount unless a discount is specifically permitted by this Statement.

          Payments Made Before the Due Date
A discount will be allowed where full payment of the current period rates and charges, plus any
overdue rates and charges, and interest thereon, is received before the first working day following
the due date. This will apply to all payments made at a Council office, an approved agency, or by
electronic means. A payment made through an approved agent or by electronic means is deemed
received on the transaction date provided by the approved agent or relevant financial institution.

          Allowance of Early Payment Discount despite Late Payments
There are occasions when payment is received later than the due date through circumstances
beyond the control of the ratepayer. Section 130(10) of the Regulation gives Council a discretion to
allow the discount in such circumstances.


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