Local Government Act 1993

A council must adopt a rates and charges policy by 31 August 2012.

A council's rates and charges policy must contain – a statement of the policy that the council intends to apply in exercising its powers, or performing its functions, under this Part; and a statement of policy in respect of prescribed matters, if any.

A council's rates and charges policy in relation to the making or varying of a rate must take into account the principles referred to in section 86A(1).

A council must review its rates and charges policy – by the end of each successive 4-year period after 31 August 2012; and at the same time as, or before, making a type of rate, charge or averaged area rate in respect of a financial year, if a rate, charge or averaged area rate of that type was not made in respect of the previous financial year; and at the same time as, or before, making under section 107 a variation of a rate or charge in respect of a financial year, if such a variation of that rate or charge was not made in respect of the previous financial year; and at the same time as, or before, setting a minimum amount under this Part; and at the same time as, or before, altering the circumstances in which a rate, charge or averaged area rate, or a variation of a rate or charge, is to apply to rateable land.

A council, as soon as reasonably practicable after adopting or altering its rates and charges policy, must make copies of the policy as so adopted or altered available to the public – in paper form, on payment of a reasonable charge; and in electronic form, at a website of the council, free of charge.

A rate, averaged area rate or charge is not invalid by reason only that it does not conform to the council's rates and charges policy.