119Waiving payment of levy

119 Waiving payment of levy

119 Waiving payment of levy

(1) Section 582 of the Local Government Act 1993 applies to the levy in the same way as it applies to rates or charges under that Act.

(2) However, a council is not to waive or reduce the levy payable by a person under that section, as it applies to the levy, unless it waives or reduces the rates or charges payable by the person for the same period in the same proportion.

(3) Section 583 of the Local Government Act 1993 applies to amounts of the levy that are waived or reduced under this section in the same way as it applies to rates or charges under that Act.

(4) In this section:

levy includes any interest payable on a levy.

rates or charges includes any interest payable on any rates or charges.