5Applications to territorial authority for rates rebate
Subject to section 6, every application for a rebate of rates shall be made to the territorial authority in whose district the property is situated, whether the rates are payable to that territorial authority or to any other local authority.
The ratepayer in respect of any residential property may in any rating year apply to that territorial authority for a rebate in accordance with section 3 of the rates due and payable in respect of that property for that rating year.
Every such application shall be made on a form approved for the purpose by the Secretary for Local Government, shall be verified in writing by the applicant, and shall be left at the public office of the territorial authority or sent by post addressed to that office.
Where the amount of any water charges payable to the territorial authority, or of any rates payable to a local authority other than the territorial authority, in respect of the property for the rating year in which the application is made is not known at the time when the application is made, then, for the purpose of determining the amount of the rebate to which the ratepayer is entitled, the amount of those water charges or rates, as the case may be, payable in respect of the property for the rating year shall be deemed to be the same amount as the amount that was payable for the immediately preceding rating year.
Where application is made to a territorial authority under subsection (2), and the chief executive of the territorial authority or other officer authorised by him for the purpose is satisfied that the application has been properly completed,—
- a rebate of rates shall be granted to the applicant of the amount to which he is entitled on the basis of the information contained in his application; and
- the amount of that rebate shall be deducted from the total amount of the rates due and payable to that territorial authority in respect of the property for the rating year in which the application is made; and
- the amount then remaining shall be deemed to be the amount of the rates payable in respect of the property to the territorial authority for that rating year:
The chief executive of the territorial authority or other authorised officer is not required to verify a statement about any of the following matters made by a ratepayer in their application for a rebate:
- the ratepayer’s income:
- the income of any other person:
- the occupancy of the property:
- the ratepayer’s status as a SuperGold Card cardholder.
Notes
- Section 5(3): amended, on , by section 4(a) of the Rates Rebate (Statutory Declarations) Amendment Act 2020 (2020 No 44).
- Section 5(3): amended, on , by section 4(b) of the Rates Rebate (Statutory Declarations) Amendment Act 2020 (2020 No 44).
- Section 5(4): replaced, on , by section 4 of the Rates Rebate Amendment Act 1978 (1978 No 35).
- Section 5(5): amended, on , by section 262 of the Local Government Act 2002 (2002 No 84).
- Section 5(5) proviso: amended, on , by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).
- Section 5(5) proviso: amended, on , by section 208(1) of the Rating Powers Act 1988 (1988 No 97).
- Section 5(6): replaced, on , by section 6 of the Rates Rebate Amendment Act 2025 (2025 No 31).


