UAGC and rates for separately used or Inhabited parts

In some cases, the requirement that the Uniform Annual General Charge (UAGC) and targeted rates set on a uniform basis be paid in relation to each Separately Used or Inhabited Part of a Rating Unit (SUIP) or each rating unit may result in inequity (refer definition of SUIP at the Funding Impact Statement of the current Annual Plan or Long Term Plan).  

Council assesses the following targeted rates on a uniform basis:  

• the Sewerage Disposal Targeted Rate (for residential properties and other non-residential properties);
• the Water Supply Rate (only in respect of the uniform charge for those properties that are not metered); and  
• the Roading Seal Extension Rates (relevant to defined geographic areas only).

The objective of the Policy is to enable Council to act fairly and reasonably by enabling Council to provide rates relief in certain circumstances where inequity may result, namely:

1. Category A:  Relief from the obligation to pay the second or more UAGC and uniform targeted rates where the rating unit is used by one ratepayer for both business and residential purposes.
2. Category B:  Relief from the obligation to pay the second or more UAGC and uniform targeted rates where the rating unit is used for residential purposes and a SUIP within the rating unit is occupied by a dependant member of the ratepayer's immediate family on a rent-free basis.
3. Category C:  Relief from the obligation to pay the UAGC and uniform targeted rates where rating units, including farming rating units, are used in conjunction with each other for a single purpose, but are not contiguous or adjacent.   
4. Category D:  Partial relief from the obligation to pay the UAGC where the number of SUIPs may result in commercial ratepayers being required to pay a disproportionate share of general rates.

The Council may remit the rates referred to in paragraphs a) to d) where a rating unit meets the following criteria:

1. In relation to Category A the relevant rating unit is both owned and occupied by the ratepayer;  
2. In relation to Category B, the rating unit is owned by the ratepayer and is the ratepayers principal residence and:
   1. the relevant SUIP within that rating unit is a minor flat or other residential accommodation unit; and
   2. that minor flat or other residential accommodation is occupied by a dependant first degree relative of the ratepayer (parent, child or sibling), or other dependent Council considers, in its absolute discretion, is equitable.
   3. the dependant relative or other dependent has no ownership interest in the rating unit.
3. In relation to Category C, the rating unit is used for a single purpose, for example farming, and the SUIPs within that rating unit are not contiguous or adjacent. The rating units are not required to be owned by the same person or persons.  
4. In relation to Category D, the commercial rating unit:
   1. has more than 5 SUIPs and an average floor space per SUIP of less than 3.5 times the average of all improved commercial properties calculated at least triennially after the general revaluation;
   2. Council is satisfied that the impact of the number of SUIPs may result in the ratepayer being required to pay a disproportionate share of general rates; and
   3. the number of UAGCs remitted will equal the difference between the commercial rating unit’s floor space divided by 3.5 times less the average of all improved commercial properties’ and the actual number of SUIPs. If the calculation of the number of uniform rates to be remitted does not result in a whole number, then the Council rounds up or down in accordance with the Swedish rounding approach.
5. The ratepayer has applied for rates remission under this policy and provided information in the prescribed form on how the relevant criteria are satisfied and has completed relevant statutory declarations as may be required by Council.
6. Remissions will be granted for a maximum of three rating years and cannot be backdated to previous rating years.  
7. If the circumstances of a ratepayer who has been granted a remission under this policy changes, the ratepayer must inform Council within 30 days.  
   
   The change in circumstances may mean that some or all of the SUIPs or rating units are no longer eligible for a remission under this policy in future rating years.