171AWaiver by application—financial hardship

171A Waiver by application—financial hardship (1) A person who— (a) is suffering financial hardship; or (b) would suffer financial hardship if that person paid the full amount of a rate or charge for which he or she is liable— may apply to a Council for the waiver of the whole or part of any rate or charge or of any interest imposed for late payment. (2) The Council may require the applicant— (a) to give further particulars; or (b) to verify particulars— in relation to the application. (3) The Council may grant an application if the Council is satisfied that the applicant is a person who is suffering financial hardship if that person paid the full amount of the rate or charge for which he or she is liable. (4) A person who— (a) gives to a Council any information which is false or misleading in any material particular in respect of an application under this section; or (b) fails to notify a Council of any change in circumstances which is relevant to an application or to a waiver granted under this section— is guilty of an offence. S. 171B inserted by No. 30/2022 s. 9. **171B Payment plans for unpaid rates or charges** (1) On the application of a person, a Council may enter into a plan with the person for the payment of a rate or charge (including interest charged under section 172)— (a) which the person is liable to pay; and (b) which has not been paid by the date specified for payment. (2) Without limiting subsection (1), a payment plan may be for an unpaid rate or charge— (a) that is being paid in instalments; or (b) for which payment was deferred under section 170; or (c) that was waived in part under section 171 or 171A. (3) The Council may determine— (a) the duration of the payment plan; and (b) the amount of each payment plan instalment; and (c) the frequency of payment plan instalments; and (d) any other terms. (4) A payment plan must specify— (a) the matters determined by the Council under subsection (3); and (b) any prescribed matters. (5) Subject to subsection (6), a payment plan for a special rate or special charge may include, in the amount of each payment plan instalment, a component for reasonable interest costs the total of which must not exceed by more than 1% the estimated borrowing costs of the Council in respect of the performance of the function or the exercise of the power for which the special rate or charge is levied. (6) A component for reasonable interest costs referred to in subsection (5) must not be included if— (a) the payment plan relates to an instalment plan under section 167; and (b) the instalment plan included reasonable interest costs charged in accordance with section 167(6)(b). (7) The Council may cancel a payment plan at any time if the person is not complying with the terms of the plan. (8) If a payment plan is cancelled under subsection (7), the amount owing becomes due and payable and may be recovered by the Council in accordance with section 180. Section 180A(4) prevents a Council from commencing a proceeding under section 180(1) for an unpaid rate or charge that was subject to a payment plan unless it has been at least 24 months since the payment plan was cancelled.