169Rebates and concessions

169 Rebates and concessions (1) A Council may grant a rebate or concession in relation to any rate or charge— (a) to assist the proper development of the municipal district; or (b) to preserve buildings or places in the municipal district which are of historical or environmental interest; or (c) to restore or maintain buildings or places of historical, environmental, architectural or scientific importance in the municipal district; or (d) to assist the proper development of part of the municipal district. S. 169(1AA) inserted by No. 30/2022 s. 7(1). (1AA) In addition to the power in subsection (1), a Council may grant a rebate or concession in relation to any rate or charge if— (a) the land in relation to which the rate or charge applies is being used for a public benefit; and **Examples** Examples of a public benefit are charitable, religious, educational or social support services. (b) that land is being used for the direct provision of goods or services to the public, or a substantial portion of the public, free of charge or for a nominal charge; and (c) that land is not used, or will not be used, primarily for the purposes of the distribution of profit to an owner*,* member or shareholder of an entity, whether— (i) as part of the operation of the entity; or (ii) from winding up the entity; or (iii) from the estimated annual value of the land. S. 169(1A) inserted by No. 109/2003 s. 84(1), amended by No. 30/2022 s. 7(2). (1A) A Council resolution granting a rebate or concession under this section must specify the benefit to the community as a whole resulting from the rebate or concession. S. 169(1B) inserted by No. 109/2003 s. 84(1), amended by No. 64/2009 s. 57(1). (1B) Unless subsection (1D) applies, a Council may only grant a rebate or concession— (a) to owners of specified rateable properties not exceeding one third of the rateable properties in the municipal district; or (b) to owners of rateable properties who undertake to satisfy terms that directly relate to the community benefit as are specified by the Council. S. 169(1C) inserted by No. 109/2003 s. 84(1), amended by No. 67/2008 s. 60. (1C) If subsection (1B)(a) applies and subsection (1B)(b) does not apply, a person may make a submission under section 223. S. 169(1D) inserted by No. 64/2009 s. 57(2), amended by No. 30/2022 s. 7(3). (1D) Without limiting subsection (1) or (1AA), a Council may grant a rebate or concession in relation to any rate or charge, to support the provision of affordable housing, to a registered agency. S. 169(2) amended by No. 109/2003 s. 84(2). (2) If a person granted a rebate or concession has not complied with the terms on which the rebate or concession was granted, the Council must by a notice sent to the person— (a) require the payment of the whole or part of the rate or charge by a specified date; and (b) require the payment of interest for the late payment of the rate or charge, as if the rebate or concession had not been granted. S. 169(3) inserted by No. 64/2009 s. 57(3), substituted by No. 30/2022 s. 7(4). ***estimated annual value*** has the same meaning as it has in the **Valuation of Land Act 1960**; ***registered agency*** has the same meaning as it has in section 4(1) of the **Housing Act 1983**.