Rates Remission - Penalty

This remission category outlines the remission of penalties incurred by way of late or non- payment of rates, in accordance with Section 85 of the LGRA. Penalties are incurred for late or non-payment of rates in accordance with the amount set annually in Council's Funding.

Impact Statement

The objective is to enable Council to act fairly and reasonably in its consideration of overdue rates in certain circumstances.

Conditions and Criteria:

Penalty Remission

Penalty Remission for late or non-payment of rates will be considered on the following grounds.

Extenuating Circumstances

• The ratepayer has a good payment history

• Extenuating personal circumstances such as family illness, death or other tragedy

• Circumstances considered just and equitable

Payment Arrangements

Current and historic penalties will be remitted where all rates have been paid in full under an approved payment arrangement.

Eligibility

• Penalties will only be remitted on written application of the ratepayer and provided that no previous penalties have been remitted within the past two rating years.

• To be eligible for penalty remission, rates must be paid via direct debit, unless there are exceptional circumstances preventing this and any outstanding balance must be paid in full.