Noosa Council 2019-20 Budget Document

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 Local Government Regulation 2012 Council will levy special
rates and charges on certain properties that are considered to be specially benefited by the provision
of a specific 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.

In accordance with Section 103 of the Local Government Regulation 2012 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 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.

The Levying of Rates and Charges

In levying rates and charges, Council will apply the principles of:
 Consistency by scheduling the issue of rate notices on a half yearly basis;
 Communication by advising ratepayers about rate notice issue dates and discount dates;
 Clarity by providing meaningful information on rate notices to enable ratepayers to clearly
     understand their responsibilities; and
 Flexibility by providing payment arrangements to ratepayers in financial difficulty, along with a
     wide array of payment options.

In making and levying rates and charges, Council will be guided by the principles of:
 Equitable distribution of the general rates burden as broadly as possible;
 Transparency in the making and levying of rates;
 Flexibility, to take account of changes in the local economy;
 Clarity in terms of responsibilities (Council’s and ratepayers’) in regard to the rating process;
 National Competition Policy legislation where applicable; and
 Having in place a rating regime that is efficient to administer.

The Purpose of and Granting of Concessions for Rates and Charges

Council has determined that pensioners as defined by the Local Government Regulation 2012 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 Local Government Regulation 2012. 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 Local Government Regulation 2012 and Council’s
general rate donations policy other charitable organisations and community based groups may also
be entitled to concessions.

The purpose of these concessions is to encourage and support not for profit organisations,
community groups and sporting associations as they contribute to the health and well-being of the
community and the social cohesion of the shire.


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