Meeting papers

Revenue Statement - 2025/26


(5)   land used for a cemetery.

         General Rate Concession – Community and Not for Profit Organisations
In addition to those classes of land granted a general rate exemption as outlined above; Council also
provides general rates concessions to land deemed eligible in accordance with Council’s General
Rate Concession Policy.
Applications received during the 2025/26 year that meet the policy eligibility requirements will be
granted a general rate concession for the year. Property owners must immediately notify Council if
there is a substantive change of land use for a property in receipt of a general rate concession.
This general rate concession to eligible property owners will be allowed under section 120(1)(b) of
the Regulation.

         Financial Hardship Concessions
Council also provides concessions in the form of an interest-free payment period of up to 2 years in
accordance with Council’s Financial Hardship policy.
This general rate concession to eligible property owners will be allowed under section 120(1)(c) of
the Regulation.
2.7.3 General Rate Concession – Secondary Dwellings
A property that is categorised in Category 25, Non-Strata Residential – 2 to 4 Residences, will be
entitled to a concession equivalent to 25% of their general rate if they meet the following criteria: -
(1)   There are only 2 dwellings on the property.
(2)   The secondary dwelling is small-scale and subordinate to the first dwelling, with a maximum
      gross floor area of 65m2 and no more than 2 bedrooms.
(3)   The secondary dwelling is not offered for short-term letting.
Applications received during the 2025/26 year that meet the eligibility requirements will be granted
a general rate concession for the year. Property owners must immediately notify Council if there is
a substantive change on the property in receipt of a general rate concession if it affects the eligibility
criteria.

2.8      Fees and Charges
Section 97 of the Act allows Council to fix a cost recovery fee and section 172(1)(c) of the Regulation
provides that the revenue statement must specify the criteria used to decide the amount of any cost
recovery fees. All fees and charges will be set with reference to cost reflective pricing. Cost recovery
fees will be charged up to a maximum of full cost.
Any non-profit, volunteer, charitable, community, sporting, or religious organisation not in possession
of a permanent liquor or gambling is eligible for a single discount of 50% reduction in development
application fees.
Section 172(1)(d) of the Regulation provides that if the local government conducts a business activity
the Revenue Statement must state the criteria used to decide the amount of the charges for the
activity’s goods and services. Council has applied the competitive neutrality principle in setting the
commercial charges for its business activities, and all such commercial charges for the 2025/26
financial year are set out in the Register of General Cost-Recovery Fees and Commercial Charges
2025/26 as adopted.




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