Meeting papers

ATTACHMENT 6 - GENERAL RATE CONCESSION POLICY



                                                                       Council Policy
                                                GENERAL RATE CONCESSION
                                                                 POLICY
 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:                           30 June 2025

 Policy Author:                                 Revenue Services Manager


 POLICY STATEMENT

 Noosa Shire Council (Council) recognises that community organisations provide an
 extensive range of valuable community, sporting, recreational, environmental and cultural
 services to residents of the shire. These services play a key role in the development of
 strong and connected communities and the provision of positive lifestyle choices for
 residents.

 PURPOSE

 Council currently supports these organisations through a number of mechanisms including
 direct staff assistance and advice, the annual Council community grants program, its
 Financial Incentives for Social and Affordable Housing Policy, and via reductions in fees
 and other payments, including development fees and contributions.

 Council is committed to supporting community organisations by providing concessions up
 to the value of the annual general rates levied on a property owned or utilised by an eligible
 community organisation.

 SCOPE

 Section 93(3) of the Local Government Act 2009 (the Act) states that certain land is exempt
 from general rates. Section 73 of the Local Government Regulation 2012 (the Regulation)
 further details land that is exempt from rating in accordance with section 93(3)(j)(ii) of the
 Act.

 Section 119 of the Regulation states that Council may grant a ratepayer a concession for
 rates or charges. Section 120(1)(b)(i) states that the concession may be granted if Council
 is satisfied the land is owned by an entity whose objects do not include making a profit.




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