NOOSA JUNCTION LEVY AND REVENUE STATEMENT AMENDMENT - 2023-24 BUDGET · ATTACHMENT 1 2023-24 Revenue Statement REVISED DEC 2023

Revenue Statement - 2023/24


         Hardship
Where a landowner:
(a)   has a property that is included in differential general rate category 9 or 21; and
(b)   is using the property to provide accommodation to a member of their immediate family, and
(c)   the family member being housed has special circumstances such as a physical or mental
      disability or safety and privacy concerns that preclude ownership of the property in their name
      as a viable option.
Council may grant a concession to the ratepayer on the basis of hardship.


3.3      Discounts
An early payment discount as mentioned in section 2.3 and council pensioner concessions as
mentioned in section 2.4 shall be applied to this rate for qualifying ratepayers.
Table 1 – Rating Categories & Descriptions

  Category                    Description                                       Identification
                                                                                (Guidance only)
  1. Rural & Agricultural.    Land used, or intended to be used, for rural      Land with the
                              or agricultural or primary production             following land use
                              purposes.                                         codes: 44, 60-61,
                                                                                64-71, 73-89 and 93
                                                                                or as otherwise
                                                                                identified by the
                                                                                CEO.
  2. Non-Residential.         Land which is used, or intended to be used,       Land with the
                              for non-residential purposes other than land      following land use
                              included in categories 1, 3, 4 and 14 - 20.       codes: 07-20, 22-39,
                                                                                41-50, 52 and 91 or
                                                                                as otherwise
                                                                                identified by the
                                                                                CEO.
  3. Extractive Industries.   Land used for the purpose of extractive           Land with land use
                              industry for more than 50,000 tonnes per          code 40 or as
                              annum of material from the earth.                 otherwise identified
                                                                                by the CEO.
  4. Retirement Villages      Land used for the purposes of a retirement        Land with the
                              village.                                          following land used
                                                                                code 21 or as
                                                                                otherwise identified
                                                                                by the CEO.
  5. Residential (PPR)        Land, with a rateable value of less than or       Land with the
     and Other – RV           equal to $800,000 which is-                       following land used
     <=$800,000.              a. used as the owner’s principal place of         codes: 01, 02, 04,
                                 residence, other than land in categories       05 and 06 or as
                                 10, 22, 23 and 25 to 36; or                    otherwise identified
                              b. not included in any other category.            by the CEO.
  6. Residential (PPR)        Land, with a rateable value between               Land with the
     and Other – RV           $800,001 and $2,500,000 which is-                 following land used

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