Rates and Charges (Rebates and Deferments) Act 1992

A reference in this section to the liability of a person for the payment of a rebated amount of a prescribed charge includes, in respect of a prescribed charge that is apportioned under section 28, a reference to the liability of a person for the proportion of the prescribed charge that relates to the extent of the entitlement of the person.

This section applies to a person who —

is liable for the payment of a prescribed charge on any land used by that person as their ordinary place of residence; and

has —

an entitlement as regards that land which is registered by the administrative authority either at the commencement of or during the charged period; or

the right, as a dependant occupying the land in circumstances to which section 31(1) applies, to be allowed the benefit of a rebate.

Despite anything else in this Act, this section does not apply to an eligible senior in respect of a prescribed charge for the provision of underground electricity for any charged period other than the first year or part of the first year for which that charge is to be or was made.

The liability of a person to whom this section applies for payment of a prescribed charge may, subject to this Act, be satisfied by the payment of a rebated amount —

in the case of a Water Corporation charge — by the final payment day or, if that person has been allowed an extended period under subsection (3A), before the end of that period; or

in the case of any other prescribed charge —before the end of the charged period or, if that person has been allowed an extended period under subsection (3A), before the end of that period.

If the Minister is satisfied that a person to whom this section applies has, because of exceptional circumstances, failed to pay the rebated amount by —

in the case of a Water Corporation charge — the final payment day; or

in the case of any other prescribed charge — the end of the charged period,

the Minister may allow that person an extended period within which the payment may be made.

Where, apart from this Act, an administrative authority allows a discount on a prescribed charge, and any conditions applicable to that discount are met, subsection (2) applies as though the liability for payment of the prescribed charge had been reduced by the discount allowed.

An administrative authority shall, subject to this Act, allow to any person to whom this section applies a rebate on any prescribed charge, that rebate being calculated in such a manner as to reflect the extent of the entitlement which that person has in the land and, in accordance with section 28, apportioned where appropriate.

If a person to whom this section applies is an eligible senior and not an eligible pensioner for the whole or a part of the charged period, the rebate to be allowed shall be determined using the following equation —

where —

R is the rebate to be allowed; and

PC is the portion of the prescribed charge calculated under subsection (9) in respect of an eligible senior; and

DS is the number of the days during the charged period that the person is registered as an eligible senior; and

CY is the number of days in the charged period.

If a person to whom this section applies is an eligible pensioner and not an eligible senior for the whole or a part of the charged period, the rebate to be allowed shall be determined using the following equation —

where —

R is the rebate to be allowed; and

PC is the portion of the prescribed charge calculated under subsection (9) in respect of an eligible pensioner; and

DP is the number of the days during the charged period that the person is registered as an eligible pensioner; and

CY is the number of days in the charged period.

If a person to whom this section applies is an eligible senior for a part of the charged period and an eligible pensioner for another part of the charged period, the rebate to be allowed shall be determined using the following equation —

where —

R is the rebate to be allowed; and

PCS is the portion of the prescribed charge calculated under subsection (9) in respect of an eligible senior; and

PCP is the portion of the prescribed charge calculated under subsection (9) in respect of an eligible pensioner; and

DS is the number of the days during the charged period that the person is registered as an eligible senior; and

DP is the number of the days during the charged period that the person is registered as an eligible pensioner; and

CY is the number of days in the charged period.

Where a person who is authorised to pay a rebated amount, pays an amount in excess of the rebated amount in respect of a prescribed charge, then the administrative authority shall refund, or give credit, for the excess amount.

The portion of the prescribed charge to be used in determining the rebate of a person to whom this section applies shall be —

for an eligible senior, on any prescribed charge by way of the emergency services levy or rates or for the provision of water supply, sewerage or drainage — 25% of the prescribed charge concerned, up to such limit as is prescribed;

for an eligible pensioner, on any prescribed charge by way of the emergency services levy or rates or for the provision of water supply, sewerage or drainage or underground electricity — 50% of the prescribed charge concerned, up to such limit as is prescribed;

for an eligible senior, on any prescribed charge for the provision of underground electricity — 25% of the prescribed charge concerned, up to such limit as is prescribed;

on any other prescribed charge —

for an eligible senior — the prescribed percentage of the charge, up to such limit as is prescribed;

for an eligible pensioner — the prescribed percentage of the charge.

[Section 40 inserted: No. 3 of 2001 s. 13(1); amended: No. 42 of 2002 s. 34; No. 13 of 2007 s. 10; No. 2 of 2012 s. 36; No. 4 of 2013 s. 10; No. 27 of 2015 s. 17.]