Council archive · source document
2026/27 FINANCIAL POLICIES · Attachment 4 - Revenue Policy
Attachment 4 – Revenue Policy
Council Policy
REVENUE 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: 23 June 2026
Policy Author: Director Corporate Services
POLICY STATEMENT
Noosa Shire Council (Council) is required to include a Revenue Policy in its annual budget
in accordance with section 169(2)(c) of the Local Government Regulation 2012 (the
Regulation).
PURPOSE
Section 193(3) of the Regulation requires Council to review its Revenue Policy in sufficient
time to allow an annual budget that is consistent with its Revenue Policy to be adopted
for the next financial year. Under section 193(1) of the Regulation, Council’s Revenue
Policy must state the principles that Council intends to apply in its 2026/27 Budget for:
• the levying of rates and charges
• the granting of concessions for rates and charges (including the purpose for the
concessions)
• the recovery of overdue rates and charges
• cost recovery methods
• the extent to which physical and social infrastructure costs for new developments are
to be funded by charges for the development.
SCOPE
This policy applies to all areas identified in Section 193 of the Regulation and will be used
by Council to guide the development of its Revenue Statement 2026/27.
Page 1
See the original
The page text is free to read. Viewing or downloading an original file needs an account.
Log in to see the originalFull text of the other 6 pages
Page 2
Attachment 4 – Revenue Policy
REVIEW
This policy will be reviewed annually for adoption as part of the annual budget.
DEFINITIONS
Term Meaning
Noosa Shire Council The organisation of the Noosa Shire as established by the Local
Government Act 2009.
CEO Chief Executive Officer of Noosa Shire Council
Councillors The elected representatives of Noosa Shire Council.
Executive Team Council’s team of senior executive officers incorporating the CEO
and five Directors.
Shire The area within Noosa Shire that has been established as the
Local Government Area.
COUNCIL POLICY
Council levies rates and charges to fund the provision of specific services to our
community. When adopting its annual budget, Council will set rates and charges at a level
that will provide for both current and future community requirements. Council will apply the
principle of transparency in making rates and charges.
General Rates
General rate revenue funds services not otherwise funded through subsidies, grants,
contributions or donations from other entities, or not funded by other levies or fees and
charges. Council will consider all cost recovery options before determining general rate
revenue levels.
Council is required to raise an amount of revenue it sees as being appropriate to maintain
and replace assets and provide services to the shire as a whole. In deciding how that
revenue is raised, Council has formed the opinion that a differential general rating scheme
based primarily on land use, provides the most current equitable basis for the distribution of
the general rate burden.
The rateable value for each property is the basis for determining the amount of the general
rate levied. Council recognises that significant valuation fluctuations may have an adverse
effect on pensioners. Therefore, Council provides eligible pensioners with the opportunity
to apply for a deferment of general rates, pursuant to its Revenue Statement.
Minimum General Rates
Council will set a different minimum differential general rate for each differential rating
category, which takes into account the cost of providing common services that are provided
to every ratepayer, as well as general administration costs.
Page 2
Page 3
Attachment 4 – Revenue Policy
Special and Separate Rates and Charges
Where appropriate Council will fund certain services, facilities or activities by means of
separate or special rates or charges.
In accordance with section 94 of the Regulation, Council will levy special rates or charges
on certain properties where:
• the land or its occupier specially benefits from a Council service, facility or activity,
or has had, or will have, special access to the service, facility or activity; or
• the land is or will be used in a way that specially contributes to the need for the
service, facility or activity; or
• the occupier of the land specially contributes to the need for the service, facility or
activity.
Special rates are based on the rateable value of the land and special charges are a flat
charge per property, where this is considered to provide a more equitable basis for the
sharing of the cost.
However, the amount of the special rate or charge for the particular rateable land may
differ from the amount for other rateable land if, in Council’s opinion the special benefit
from, or the special contribution to the need for the service, facility or activity differs
between the parcels.
In accordance with section 103 of the Regulation, Council will levy a separate rate or
charge on all rateable land in the region to fund a particular service, facility or activity
where Council believes that the service, facility or activity benefits all land in the region
generally and is key in achieving Council’s vision for the region.
Other Charges
In general, Council will be guided by the principle of user pays in making all other charges
for the supply of a particular service.
The Making and Levying of Rates and Charges
In making and levying rates and charges, Council will apply the principles of:
• equitable distribution, of the general rates burden as broadly as possible
• transparency, in the making and levying of rates
• clarity by providing meaningful information on rate notices to enable ratepayers to
clearly understand their responsibilities
• simplicity by having in place a rating regime that is efficient to administer
• consistency, by scheduling the issue of rate notices on a regular basis
• communication, by advising ratepayers about rate notice issue dates and discount
dates
• fiscal responsibility, to ensure sufficient funds are levied to meet Council budgetary
requirements
• flexibility, by providing payment arrangements to ratepayers in financial difficulty,
along with a wide array of payment option
Page 3
Page 4
Attachment 4 – Revenue Policy
• sustainability in revenue decisions, by responding to changes in the economy and
that support financial strategies and services
• (where appropriate) competitive neutrality and promotion of effective competition,
as contemplated by the National Competition Policy legislation, where it will
enhance community welfare.
Supplementary Notices
Where the use made of a particular parcel of land varies (e.g., reconfiguration, or vacant
land has a building constructed thereon), or a change of valuation is received from the
Department of Resources, rates and charges will be amended, and a supplementary rate
notice will be issued or confirmation provided in writing (either by email or letter) of revised
due amounts.
Interest on Arrears
It is Council policy to ensure that the interests of all ratepayers are protected by
discouraging the avoidance of responsibilities for the payment of rates and charges debts.
Council will therefore impose an interest rate up to the maximum rate of interest permitted
by the Regulation on all outstanding rates and charges. Interest will be applied from the
day the rates or charges become overdue (including those assessments where an
instalment or deferred payment plan has been negotiated) and will be calculated on daily
rests.
The Purpose of and Granting of Concessions for Rates and Charges
Council has determined that pensioners as defined by the Regulation 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 Regulation. 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 Regulation and Council’s General Rate
Concessions Policy, charitable organisations and community organisations may also be
entitled to concessions.
The purpose of these concessions is to encourage and support not for profit organisations,
including community groups and sporting associations, as they contribute to the health and
well-being of the community and the social cohesion of the shire.
In exercising these concession powers Council will be guided by the principles of:
• equity and consistency, by ensuring that all applicants of the same type receive the
same concession
• transparency and clarity, by making clear the requirements necessary to receive
concessions
• simplicity of the framework to understand and administer
• fiscal responsibility to ensure the value of concessions does not unnecessarily
burden other ratepayers
• flexibility to allow Council to respond to economic conditions
Page 4
Page 5
Attachment 4 – Revenue Policy
• sustainability of revenue decisions that support financial strategies and he delivery
of Council services.
The Recovery of Rates and Charges
With respect to the collection of rates and utility charges, Council will exercise its rate
recovery powers pursuant to chapter 4, part 12 of the Regulation, to maintain liquidity
through adequate cash flows to fund operations and to reduce the overall rate burden on
ratepayers. This process is outlined in Rates and Charges Debt Management and
Recovery Policy 2026/27. In exercising the recovery powers, Council will be guided by the
principles of:
• equity, by treating all ratepayers in similar circumstances in the same manner
• fiscal responsibility, by having regard to their capacity to pay
• transparency and clarity, by making clear the obligations of ratepayers and the
processes used by Council in assisting them to meet their financial obligations
• consistency, by scheduling reminder notices and recovery of overdue rates and
charges within a consistent timeframe
• simplicity, in the administration and maintenance of the recovery process
• flexibility, by accommodating ratepayers’ needs through short-term payment
arrangements
• sustainability, by ensuring overdue rates and charges remain at a level that does
not impact Council services.
Cost Recovery Fees
All fees and charges will be set with reference to cost recovery pricing. Commercial
charges will be at market rates and / or apply the competitive neutrality principle.
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 infrastructure provision, to meet past and future augmentation costs
associated with new development, subject to State Government requirements.
Council may enter infrastructure agreements with developers to achieve negotiated
infrastructure charges outcomes for specific developments.
ROLES AND RESPONSIBILITIES
Councillors
Councillors consider and adopt Council’s Revenue Policy.
CEO and Executive Team
The CEO and Executive Team endorse the Revenue Policy for Council adoption and
provide leadership and commitment in complying with the Revenue Policy and relevant
legislation and documents.
Page 5
Page 6
Attachment 4 – Revenue Policy
Revenue Services
Revenue Services will administer the Revenue Policy.
Council Officers
All Council staff are bound by the principles outlined in this policy in determining the level of
rates, fees and charges, and in the application of concessions relating to those rates, fees
and charges.
RELEVANT LEGISLATION AND POLICIES
Local Government Act 2009
Local Government Regulation 2012
HUMAN RIGHTS AND ANTI-DISCRIMINATION STATEMENT
In developing this policy, the subject matter has been considered in accordance with the
requirements of the Queensland Human Rights Act 2019 and the Anti-Discrimination
Act 1991. It is considered that the subject matter does not conflict with any human rights or
anti-discrimination imperative, and supports a human rights and non-discrimination approach
to decision making by Council.
This policy should be read in conjunction with the Human Rights Act, Council’s Human
Rights Policy, and the Anti-Discrimination Act.
Page 6
Page 7
Attachment 4 – Revenue Policy
Version control:
Version Reason/ Trigger Change (Y/N) Endorsed/ Reviewed by Date
1.0 Create new N Director Corporate Services 02 January 2014
2.0 Review Y Manager Revenue Services 04 June 2014
3.0 Review Y Manager Revenue Services 03 June 2015
4.0 Review Y Manager Revenue Services 07 May 2016
5.0 Review Y Director Corporate Services 11 May 2017
6.0 Review Y Council 06/07/2018
7.0 Review Y Council 28/06/2019
8.0 Review N Council 10/07/2020
9.0 Review N Council 30/06/2021
10.0 Review N Council 28/06/2022
11.0 Review Y Council 30/06/2023
12.0 Review Y Council 28/06/2024
13.0 Review Y Council 30/06/2025
14.0 Review Y Council 23/06/2026
Page 7
Used in these records
2026/27 FINANCIAL POLICIES · Attachment 4 - Revenue PolicyAttachmentsMeeting 1158 · read item & discussion ↗
About this file
- File size
- 132 KB (small file)
- File type
No other editions are linked here.