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Rates Rebate Act 1973

8: Provisions applying where system of rating by instalments in force

You could also call this:

"Rules for paying rates rebates when you pay rates in parts"

Illustration for Rates Rebate Act 1973

If you have applied for a rebate on your rates, and you pay your rates by instalments, some special rules apply. You pay your rates by instalments if you pay them in parts, instead of all at once, as allowed by section 24 of the Local Government (Rating) Act 2002. These rules are about how your rebate is worked out and paid.

If you get your rebate before the rates for the year are set, your rebate is divided into parts. This is so you get a bit of your rebate with each instalment of rates you pay. The amount of rebate you get with each instalment depends on how much rebate you got the year before, or how much you would get if your rates were the same as the year before.

If you get your rebate after the rates for the year are set, your rebate is split among the instalments you still have to pay. This means you get a bit of your rebate with each of the remaining instalments. If your rebate is more than the total of the instalments you still have to pay, the local authority pays you the extra amount.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM409709.

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8Provisions applying where system of rating by instalments in force

  1. Where any rates in respect of which a ratepayer has applied for a rebate pursuant to section 5 are payable by instalments pursuant to section 24 of the Local Government (Rating) Act 2002, the following provisions shall apply with respect to any rebate granted pursuant to the said section 5:

  2. where the rebate is granted before the rates for the rating year have been set, the amount of the rebate granted in respect of each such instalment shall be—
    1. an amount determined by dividing the total amount of the rebate or rebates granted to the applicant for the immediately preceding rating year by the number of instalments of rates still to be paid for the current rating year; or
      1. where no rebate was granted to the applicant for the immediately preceding rating year, the rebate to which he would be entitled if the amount of the rates in respect of the residential property of which the applicant is the ratepayer assessed for the current rating year was the same as the amount of all rates assessed on the property for the immediately preceding rating year divided by the number of instalments of rates still to be paid for the current rating year:
      2. where the rebate is granted after the rates for the rating year have been set, the amount of that rebate shall be apportioned equally, or as nearly equally as possible, among the instalments of rates still to be paid to the local authority:
          1. where the amount of the rebate exceeds the total amount of all the instalments of rates for the rating year to be paid to the local authority after the date of the granting of the rebate, the local authority shall pay the amount of the excess to the ratepayer.

            1. Repealed
            Notes
            • Section 8(1): amended, on , by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).
            • Section 8(1): amended, on , by section 4(1)(f) of the Rating Powers Amendment Act (No 2) 1989 (1989 No 135).
            • Section 8(1)(a): replaced, on , by section 2 of the Rates Rebate Amendment Act 1976 (1976 No 32).
            • Section 8(1)(a): amended, on , by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).
            • Section 8(1)(a)(ii): amended, on , by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).
            • Section 8(1)(a) proviso: amended, on , by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).
            • Section 8(1)(b): replaced, on , by section 2 of the Rates Rebate Amendment Act 1976 (1976 No 32).
            • Section 8(1)(b): amended, on , by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).
            • Section 8(1)(c): repealed, on , by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).
            • Section 8(1)(d): inserted, on , by section 2 of the Rates Rebate Amendment Act 1976 (1976 No 32).
            • Section 8(1)(d): amended, on , by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).
            • Section 8(2): repealed, on , by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).