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.