Part 10Rates and charges

Chapter 10—Rates and charges Part 1—Rates and charges on land 146—Rates and charges that a council may impose A council may impose rates and charges of the following kinds on land within its area: (a) general rates; (b) separate rates; (c) service rates; (d) service charges. 147—Rateability of land (1) All land within the area of a council is rateable, except for land within a specific exemption (see especially subsection (2)). (2) The following is not rateable: (a) unalienated Crown land; (b) land used or held by the Crown or an instrumentality of the Crown for a public purpose (including an educational purpose), except any such land— (i) that is held or occupied by the Crown or instrumentality under a lease or licence; or (ii) that constitutes domestic premises; (c) land (not including domestic or residential premises) occupied by a university established by statute; (d) land that is exempt from rates or taxes by virtue of the Recreation Grounds Rates and Taxes Exemption Act 1981; (e) land within the area of the District Council of Coober Pedy that is subject to a mining lease under the Mining Act 1971 or a precious stones tenement under the Opal Mining Act 1995; (f) land occupied or held by the council, except any such land held from a council under a lease or licence; (g) land occupied by a subsidiary where the land is situated in the area of the council that established the subsidiary or a constituent council (as the case may be); (ga) land occupied or held by an emergency services organisation under the Fire and Emergency Services Act 2005; (h) land that is exempt from council rates under or by virtue of another Act. (3) If land is divided by a strata plan under the Strata Titles Act 1988— (a) rates will be assessed against the units and not against the common property; but (b) the equitable interest in the common property that attaches to each unit will be regarded, for the purpose of valuation, as part of the unit. (4) If land is divided by a primary, secondary or tertiary plan of community division under the Community Titles Act 1996— (a) in the case of the division of land by a primary plan—rates will be assessed against the primary lots that are not divided by a secondary plan and against the development lot or lots (if any); (b) in the case of the division of land by a secondary plan—rates will be assessed against the secondary lots that are not divided by a tertiary plan and against the development lot or lots (if any); (c) in the case of the division of land by a tertiary plan—rates will be assessed against the tertiary lots and a development lot or lots (if any). (5) If land is divided by a primary, secondary or tertiary plan of community division under the Community Titles Act 1996— (a) in the case of the division of land by a primary plan—where the use of the common property or part of it is, in the opinion of the Valuer-General, reasonably incidental to the use of one or more of the primary lots, rates will not be assessed against the common property, or that part of it, but the interest in the common property, or that part of it, that attaches to each primary lot will be regarded for the purposes of valuation as part of the lot; (b) in the case of the division of land by a secondary plan—where the use of the common property or part of it is, in the opinion of the Valuer-General, reasonably incidental to the use of one or more of the secondary lots, rates will not be assessed against the common property, or that part of it, but the interest in the common property, or that part of it, (and in the common property of the primary scheme referred to in paragraph (a) (if any)) that attaches to each secondary lot will be regarded for the purposes of valuation as part of the lot; (c) in the case of the division of land by a tertiary plan—where the use of the common property or part of it is, in the opinion of the Valuer-General reasonably incidental to the use of one or more of the tertiary lots, rates will not be assessed against the common property, or that part of it, but the interest in the common property, or that part of it, (and in the common property of the primary and secondary schemes referred to in paragraphs (a) and (b) (if any)) that attaches to each tertiary lot will be regarded for the purposes of valuation as part of the lot. (6) If land is divided by a primary, secondary or tertiary plan of community division under the Community Titles Act 1996 and the use of common property or any part of it is not, in the opinion of the Valuer-General, reasonably incidental to the use of any of the community lots, rates will be assessed against the common property or that part of it and the relevant community corporation is liable for those rates as though it were the owner of the common property. 148—Land against which rates may be assessed (1) Rates may be assessed against— (a) any piece or section of land subject to separate ownership or occupation; or (b) any aggregation of contiguous land subject to the same ownership or occupation. (2) However, decisions about— (a) the division of land for the purposes of subsection (1); or (b) the aggregation of land for the purposes of subsection (1), must be made fairly and in accordance with principles and practices that apply on a uniform basis across the area of the council. 149—Contiguous land For the purposes of this Part, land will be regarded as being contiguous to other land if the land— (a) abuts on the other land at any point; or (b) is separated from the other land only by— (i) a road, street, lane, footway, court, alley, railway or thoroughfare; or (ii) a watercourse or channel; or (iii) a reserve or other similar open space. Division 2—Basis of rating 150—General principles A council should, when making and adopting policies and determinations concerning rates under this Act, take into account the following principles: (a) rates constitute a system of taxation for local government purposes (generally based on the value of land); (b) rating policies should make reasonable provision with respect to strategies to provide relief from rates (where appropriate), and any such strategies should avoid narrow or unreasonably restrictive criteria and should not require ratepayers to meet onerous application requirements; (c) the council should, in making any decision, take into account the financial effects of the decision on future generations, (but a challenge to a rate cannot be based on the extent to which a council has (or has not) applied these principles). 151—Basis of rating (1) Subject to this Act, a rate must be— (a) a rate based on the value of land subject to the rate;1 or (c) a rate based on two components— (i) one being based on the value of land subject to the rate; and (ii) the other being a fixed charge; or (d) a rate based on some other factor or factors specifically allowed under this Act. (2) The value of land for the purpose of rating is its capital value. (3) However, a council may declare rates on the basis of the annual value of land if— (a) the council declared rates in respect of that land on that basis for the previous financial year; or (b) the council declared rates in respect of that land on the basis of capital value for the previous three financial years. (4) Except as authorised by proclamation under Chapter 3, a council must not apply different valuation bases to different parts of its area. (5) Before a council— (a) changes the basis of the rating of any land (including by imposing differential rates on land that has not been differentially rated in the preceding financial year, or by no longer imposing differential rates on land that has been differentially rated in the preceding financial year); or (b) changes the basis on which land is valued for the purposes of rating; or (c) changes the imposition of rates on land by declaring or imposing a separate rate, service rate or service charge on any land, the council must— (d) prepare a report on the proposed change; and (e) undertake public consultation. (6) A report prepared for the purposes of subsection (5)(d) must address the following: (a) the reasons for the proposed change; (b) the relationship of the proposed change to the council's overall rates structure and policies; (c) in so far as may be reasonably practicable, the likely impact of the proposed change on ratepayers (using such assumptions, rate modelling and levels of detail as the council thinks fit); (d) issues concerning equity within the community, and may address other issues considered relevant by the council. (8a) Subject to complying with the requirements of this section— (a) a report required under subsection (5)(d) may form part of the council's draft annual business plan (and that plan as adopted). (9) A rate cannot be challenged on a ground based on the contents of a report prepared by a council for the purposes of subsection (5)(d). (10) A council must not, in relation to any financial year, seek to set fixed charges as a component of general rates under this Part at levels that will raise a combined amount from such charges that exceeds 50% of all revenue raised by the council from general rates under this Part. (11) A charge is not invalid because fixed charges imposed in relation to any financial year raise more than the amount referred to in subsection (10). 1 See Division 6 for provisions concerning the valuation of land for the purpose of rating. Division 3—Specific characteristics of rates and charges 152—General rates (1) A general rate may— (a) be a rate based on the value of the land subject to the rate; or (c) be a rate that consists of two components— (i) one being based on the value of the land subject to the rate; and (ii) the other being a fixed charge. (2) The following provisions apply in relation to a fixed charge under subsection (1)(c): (a) except as provided by the following paragraphs, a fixed charge must apply equally to each separate piece of rateable land in the area; (b) a fixed charge cannot be imposed against land that constitutes less than the whole of a single allotment; (ba) a fixed charge cannot be imposed against— (i) each site in a caravan park; or (ii) each site in a residential park within the meaning of the Residential Parks Act 2007; or (iii) each marina berth within a marina; (c) if two or more pieces of contiguous rateable land are owned by the same owner and occupied by the same occupier, only one fixed charge may be imposed against the whole of that land; (d) if two or more pieces of rateable land within the area of the council constitute a single farm enterprise, only one fixed charge may be imposed against the whole of the land. (3) Subsection (2)(d) only applies if the council is satisfied, on application to the council and by provision of such information or evidence as the council may reasonably require, that the relevant land is within the ambit of the provision. (4) If the grounds on which land is within the ambit of subsection (2)(d) cease to exist, the person who has the benefit of the provision must immediately inform the council of that fact. (5) In this section— (a) an allotment is— (i) the whole of the land comprised in a certificate of title; or (ii) the whole of land subject to a separate lease or licence, other than a lease or licence of a prescribed class (if any); (b) a reference to a single farm enterprise is a reference to two or more pieces of rateable land— (i) which— (A) are farm land; and (B) are farmed as a single enterprise; and (C) are occupied by the same person or persons, whether or not the pieces of land are contiguous; or (ii) which— (A) as to all the pieces except one, are farm land farmed as a single enterprise occupied by the same person or persons; and (B) as to one piece contiguous with at least one of the other pieces, is the principal place of residence of that person or one of those persons. marina means a facility comprising pontoons, jetties, piers or other structures (whether on water or land) designed or used to provide berths, moorings or dry storage for vessels; marina berth means a piece of rateable land within a marina— (a) used for the berthing or mooring of a vessel; or (b) used for the dry storage of a vessel (commonly known as a hard stand). 153—Declaration of general rate (including differential general rates) (1) A council may declare— (a) a general rate on all rateable land within its area for a particular financial year; or (b) differential general rates on rateable land within its area for a particular financial year. (2) A council must, in fixing its rates for the purposes of this section, consider issues of consistency and comparability across council areas in the imposition of rates on various sectors of the business and wider community. (3) A council must, in declaring a general rate under this section, determine whether it will fix a maximum increase in the general rate to be charged on any rateable land within its area that constitutes the principal place of residence of a principal ratepayer (and a council is, by force of this subsection, authorised to fix such a maximum). (4) For the purposes of subsection (3)— (a) any maximum increase may be set according to such method as the council thinks fit; and (b) the council may fix conditions that may apply in order for a ratepayer to qualify for the benefit of a maximum increase (including that some or all of any increase in the general rate for particular land is not attributable to a change in the valuation of the land due to development (including by virtue of a change in use) that has been undertaken (or occurred) in relation to the land). (5) A council must not— (a) declare a general rate until after it has adopted its annual business plan and its budget for the financial year to which the rate relates; and (b) except in a case involving extraordinary administrative difficulty, declare a general rate for a particular financial year after 15 August in that financial year. 154—Separate rates (1) A council may declare a separate rate on rateable land within a part of the area of the council for the purpose of planning, carrying out, making available, supporting, maintaining or improving an activity that is, or is intended to be, of particular benefit to the land, or the occupiers of the land, within that part of the area, or to visitors to that part of the area. (2) A separate rate may be based on— (a) the value of land subject to the rate; or (b) a proportional measure or other proportional basis related to the relevant land or the area, or to the estimated benefit to the occupiers of the land in the part of the area subject to the rate; or (c) a fixed charge. (4) A council may declare a separate rate in respect of a particular activity despite the fact that the activity is not to be directly undertaken or provided by the council. (5) A separate rate— (a) may be declared for a specified period (eg the time taken to carry out a capital project); (b) may be declared for a period exceeding one year. (6) Except where a separate rate is declared for more than one year, a separate rate must not be declared more than one month before the commencement of the financial year to which the rate relates. (7) A council may declare differential separate rates. (8) A council must, at the time that it declares a separate rate, identify the land to which the rate will relate. (9) If a council declares a separate rate, the council must, in each rate notice sent to each ratepayer who is liable to pay the separate rate, specify— (a) the purpose or purposes for which the rate is declared; and (b) the basis on which the rate is declared; and (c) the amount payable for the particular financial year; and (d) if relevant, the period for which the rate will apply (according to a determination of the council under subsection (5)). (10) If a separate rate is declared to raise funds for a particular purpose and— (a) the council resolves not to carry the purpose into effect; or (b) there is an excess of funds over the amount required for that purpose, the revenue raised by the rate or the excess (as the case may be) must, according to a determination of the council, be— (c) credited against future liabilities for rates in respect of the land on which the separate rate was imposed; or (d) refunded to the persons who paid the rate, in proportion to the amounts paid by each person. 155—Service rates and service charges prescribed service means any of the following services: (a) the treatment or provision of water; (b) the collection, treatment or disposal (including by recycling) of waste; (ba) a television transmission (or retransmission) service; (c) any other service prescribed by the regulations for the purposes of this definition. (2) A council may impose— (a) a service rate, an annual service charge, or a combination of a service rate and an annual service charge, on rateable land within its area to which it provides, or makes available, a prescribed service; (b) an annual service charge on non-rateable land to which it provides, or makes available, a prescribed service. (2a) Subsection (2) does not apply in prescribed circumstances. (3) A service rate, or annual service charge, may vary— (a) according to whether the land to which it applies is vacant or occupied; or (b) according to any other factor prescribed by the regulations and applied by the council. (4) If a council provides more than one prescribed service of a particular kind in its area, a different service rate or annual service charge may be imposed in respect of each service. (5) A council must not seek to recover in relation to a prescribed service an amount by way of service rate, annual service charge, or a combination of both exceeding the cost to the council of establishing, operating, maintaining, improving and replacing (including by future capital works and including so as to take into account the depreciation of any assets) the service in its area (being a cost determined taking into account or applying any principle or requirement prescribed by the regulations). (5a) Subsection (5) is subject to the qualification that if the Essential Services Commission (ESCOSA) makes a determination under another Act regulating prices, conditions relating to prices, and price‑fixing factors for the provision of a prescribed service that is inconsistent with that subsection, the determination made by ESCOSA will prevail to the extent of the inconsistency (and ESCOSA may, in acting under another Act in a case that is relevant to the operation of this section, apply or take into account a factor or principle that is in addition to a matter referred to in subsection (5)). (6) Subject to subsection (7), any amounts held in a reserve established in connection with the operation of subsection (5) must be applied for purposes associated with improving or replacing council assets for the purposes of the relevant prescribed service. (7) If a prescribed service under subsection (6), is, or is to be, discontinued, any excess of funds held by the council for the purposes of the service (after taking into account any expenses incurred or to be incurred in connection with the prescribed service) may be applied for another purpose specifically identified in the council's annual business plan as being the purpose for which the funds will now be applied. (8) An annual service charge may be based on— (a) the nature of the service; or (b) the level of usage of the service; or (c) any factor that applies under subsection (3); or (d) a combination of 2 or more factors under the preceding paragraphs. (9) A service charge imposed by a council under this section is recoverable as if it were a rate (even as against non-rateable land). (10) A council may declare a service rate or an annual service charge in respect of a particular prescribed service despite the fact that the service is provided on behalf of the council by a third party. (11) If a prescribed service, in relation to a particular piece of land, is not provided at the land and cannot be accessed at the land, a council may not impose in respect of the prescribed service a service rate or annual service charge (or a combination of both) in relation to the land unless the imposition of the rate or charge (or combination of both)— (a) is authorised by the regulations; and (b) complies with any scheme prescribed by the regulations (including regulations that limit the amount that may be imposed or that require the adoption of a sliding or other scale established according to any factor, prescribed by the regulations, for rates or charges (or a combination of both) imposed under this section). Division 4—Differential rating and special adjustments 156—Basis of differential rates (1) Differential rates may vary— (a) according to the use of the land; or (b) according to the locality of the land; or (c) according to the locality of the land and its use; or (d) on some other basis determined by the council. (2) A determination under subsection (1)(d)— (a) may only be made if— (i) the council is a new council with an area that includes land previously within the area of a different council; or (ii) the council has been formed by the amalgamation of two or more councils; or (iii) the boundaries of the area of the council have been altered; or (iv) the council has changed the basis of valuation used for the purpose of rating, and the council has resolved that in the circumstances differential rating is appropriate in order to allow rating relativities within the area of the council to be gradually altered or realigned; and (b) may not be inconsistent with a proclamation under Chapter 3 (insofar as a proclamation under that Chapter provides for the realignment of rating relativities during a specified period); and (c) may not apply for more than five financial years or, if a proclamation under Chapter 3 so provides, a longer period specified by proclamation. (3) If land has more than one use, the use of the land will, for the purpose of rating, be taken to be its predominant use. (4) A particular land use must not be used as a differentiating factor affecting the incidence of differential rates unless the land use is declared by the regulations to be a permissible differentiating factor. (4a) Despite subsection (4) but subject to subsection (5a), the use of land as a marina berth is declared to be a permissible differentiating factor for the purposes of this section. (5) If a council declares differential rates according to the use of land and thus provides for a distinct residential rate, the residential rate must be applied to land occupied by any of the following: (a) supported accommodation; (b) independent living units; (c) day therapy centres. (5a) Despite any other provision of this Act, the use of land as a marina berth cannot be used for the purpose of the declaration of differential rates that exceed the rate that would have been imposed were the land being used for commercial purposes. (6) If land is vacant, the non-use of the land is capable of constituting a land use for the purpose of the declaration of differential rates. (7) A differentiating factor based on the locality of the land must comply with any requirement or principle prescribed by the regulations. (8) A change in the use of land after differential rates are declared does not affect the incidence of the rates. (9) A ratepayer, if of the opinion that a particular land use has been wrongly attributed to the ratepayer's land by the council for the purpose of levying differential rates, may object to the attribution of that land use to the land. (10) An objection under subsection (9)— (b) must set out— (i) the grounds of the objection; and (ii) the land use (being a land use being used by the council as a differentiating factor) that should, in the objector's opinion, have been attributed to the land; and (c) must be made within 60 days after the objector receives notice of the attribution of the particular land use to which the objection relates (unless the council, in its discretion, allows an extension of time for making the objection). (11) The council may decide an objection as it thinks fit and must notify the objector in writing of its decision. (12) The objector, if dissatisfied with the council's decision on the objection may, within 21 days after the objector receives notice of the council's decision (or within such longer period as SACAT may allow), apply to SACAT for a review of the decision under section 34 of the South Australian Civil and Administrative Tribunal Act 2013. (13) Except as provided by this section, the attribution of a particular land use to land for the purpose of levying differential rates cannot be challenged. (14) A regulation cannot be made for the purposes of this section except after consultation with the LGA. (14a) Before a council changes from declaring differential rates in relation to any land on the basis of a differentiating factor under either paragraph (a), (b) or (c) of subsection (1) to a differentiating factor under another of those paragraphs, the council must— (a) prepare a report on the proposed change; and (14b) A report prepared for the purposes of subsection (14a)(a) must address the following: (a) the reasons for the proposed change; (b) the relationship of the proposed change to the council's overall rates structure and policies; (c) in so far as may be reasonably practicable, the likely impact of the proposed change on rate payers (using such assumptions, rate modelling and levels of detail as the council thinks fit); (d) issues concerning equity within the community, and may address other issues considered relevant by the council. (14ea) Subject to complying with the requirements of this section— (a) a report required under subsection (14a)(a) may form part of the council's draft annual business plan (and that plan as adopted), or a report prepared for the purposes of section 151(5)(d). (14f) A rate cannot be challenged on a ground based on the contents of a report prepared by a council for the purposes of subsection (14a)(a). (15) This section does not limit any other differentiating factor that may be applied under another section with respect to a particular rate. (16) In this section— commercial purposes—land is to be used for a commercial purpose if the land is to be used for— (a) a shop (within the meaning of the Development Regulations 2008); or (b) an office (within the meaning of the Development Regulations 2008); or (c) any other commercial use of land not referred to in the categories specified in paragraph (a) or (b). 157—Notice of differentiating factors If a council declares differential rates, the council must, in each rates notice, specify the differentiating factor or combination of factors that governs the calculation of rates on the land to which the account relates. 158—Minimum rates and special adjustments for specified values (1) A council can do one or both of the following: (a) fix a minimum amount payable by way of rates or charges under this Part (which may vary according to factors prescribed by the regulations); (b) alter the amount that would otherwise be payable by way of rates in respect of land that falls within a range of values determined by the council. (1a) Subsection (1) does not apply to, or in relation to, rateable land consisting of a marina or marina berth (within the meaning of section 152). (2) However— (a) a minimum amount cannot be imposed against land that constitutes less than the whole of a single allotment; and (b) a minimum amount cannot be imposed against each supported accommodation unit or independent living unit within a group or complex of units; and (ba) a minimum amount cannot be imposed against— (i) each site in a caravan park; or (ii) each site in a residential park within the meaning of the Residential Parks Act 2007; and (bb) if 2 or more pieces of ratable land within the area of a council constitute a single farm enterprise, a minimum amount may only be imposed against 1 of the pieces of land; and (c) if two or more pieces of contiguous rateable land are owned by the same owner and occupied by the same occupier, a minimum amount may only be imposed against the whole of the land and not against individual pieces of it; and (d) a council may not apply this section so as to affect or alter the rates that would be otherwise payable under this Part in relation to more than 35 per cent of the total number of properties in the area subject to the separate assessment of rates; and (da) a council may not apply this section so as to affect or alter a separate rate that would be otherwise payable under section 154 in relation to more than 35% of the total number of properties in the area that should be subject to the separate rate; and (e) a council cannot apply this section in respect of a general rate or a separate rate if the council has included a fixed charge as a component of that rate. (3) In subsection (2), an allotment is— (a) the whole of the land comprised in a certificate of title; or (b) the whole of land subject to a separate lease or licence, other than a lease or licence of a prescribed class (if any). (4) Subsection (2) does not apply in relation to a service rate or annual service charge. (5) However, the ability to fix a minimum amount payable by way of a service rate or annual service charge will apply subject to any restriction, limitation or condition made by the regulations (including a provision that only allows the fixing of a minimum amount in prescribed circumstances). single farm enterprise has the same meaning as under section 152. Division 5—Rebates of rates 159—Preliminary (1) If grounds exist for a person or body to receive a rebate of rates in pursuance of this Division, the person or body may apply to the council in a manner and form determined by the council (supplying such information as the council may reasonably require). (2) A person or body must not— (a) make a false or misleading statement or representation in an application made (or purporting to be made) under this Division; or (b) provide false or misleading information or evidence in support of an application made (or purporting to be made) under this Division. (3) A council may grant a rebate of rates under this Division if satisfied that it is appropriate to do so (whether on application under this Division or on its own initiative). (4) If a rebate specifically fixed by this Division is less than 100%, the council may, on its own initiative, increase the rebate. (a) land is used by a person or body for purposes on which an entitlement to a rebate is based in pursuance of this Division (Category A purposes), and for business purposes or other purposes concerned with the production of income (Category B purposes); and (b) it is possible to separate the part of the land used for Category A purposes from the part of the land used for Category B purposes, the council is not required to grant a rebate of rates on the land used for the Category B purposes but if the council has declared differential rates in its area and thus provided for a distinct residential rate then that residential rate must be applied to the land that does not receive a rebate on account of the operation of this subsection. (7) If a person or body has the benefit of a rebate of rates under this Division and the grounds on which the rebate has been granted cease to exist, the person or body must immediately inform the council of that fact and (whether or not the council is so informed) the entitlement to a rebate ceases. (8) If a person or body fails to comply with subsection (7), the person or body is guilty of an offence. (9) A council cannot grant to a person or body a rebate of general rates under this Division without also granting to the person or body a comparable rebate of any other rates that may also apply under this Part. (10) A council may, for proper cause, determine that an entitlement to a rebate of rates in pursuance of this Division no longer applies. (11) If an entitlement to a rebate of rates ceases or no longer applies during the course of a financial year, the council is entitled to recover rates, or rates at the increased level (as the case may be), proportionate to the remaining part of the financial year. 160—Rebate of rates—health services The rates on land being predominantly used for service delivery or administration by a hospital or health centre incorporated under the South Australian Health Commission Act 1976 will be rebated at 100 per cent. 161—Rebate of rates—community services (1) The rates on land being predominantly used for service delivery or administration (or both) by a community service organisation will be rebated at 75 per cent (or, at the discretion of the council, at a higher rate). (a) a community service organisation is entitled to a rebate of rates under subsection (1); and (b) the council has declared differential rates according to the use of land and thus provided for a distinct residential rate, then that residential rate must be applied to the land to which the rebate relates. (3) For the purposes of this section, a community services organisation is a body that— (a) is incorporated on a not-for-profit basis for the benefit of the public; and (b) provides community services without charge or for a charge that is below the cost to the body of providing the services; and (c) does not restrict its services to persons who are members of the body. (4) For the purposes of subsection (3)— (a) a body will not be regarded as incorporated on a not-for-profit basis— (i) if a principal or subsidiary object of the body is— (A) to secure a pecuniary profit for the members of the body or any of them; or (B) to engage in trade or commerce; or (ii) if the constitution or rules of the body provide that the surplus assets of the body on a winding-up are to be distributed to its members or to another body that does not have identical or similar aims or objects; (b) subject to the operation of paragraph (a), a body that receives funds from the State or Commonwealth Governments in order to subsidise its costs or charges will be taken to satisfy the requirements of subsection (3)(b); (c) any of the following are community services: (i) the provision of emergency accommodation; (ii) the provision of food or clothing for disadvantaged persons; (iii) the provision of supported accommodation; (iv) the provision of essential services, or employment support, for persons with mental health disabilities, or with intellectual or physical disabilities; (v) the provision of legal services for disadvantaged persons; (vi) the provision of drug or alcohol rehabilitation services; (vii) the conduct of research into, or the provision of community education about, diseases or illnesses, or the provision of palliative care to persons who suffer from diseases or illnesses; (d) disadvantaged persons are persons who are disadvantaged by reason of poverty, illness, frailty, or mental, intellectual or physical disability. 162—Rebate of rates—religious purposes The rates on land containing a church or other building used for public worship (and any grounds), or land solely used for religious purposes, will be rebated at 100 per cent. 163—Rebate of rates—public cemeteries The rates on land being used for the purposes of a public cemetery will be rebated at 100 per cent. 164—Rebate of rates—Royal Zoological Society of SA The rates on land (other than land used as domestic premises) owned by, or under the care, control and management of, the Royal Zoological Society of South Australia Incorporated will be rebated at 100 per cent. 165—Rebate of rates—educational purposes (1) The rates on land— (a) occupied by a government school under a lease or licence and being used for educational purposes; or (b) occupied by a non-government school registered under the Education and Early Childhood Services (Registration and Standards) Act 2011 and being used for educational purposes, will be rebated at 75 per cent (or, at the discretion of the council, at a higher rate). (2) The rates on land being used by a university or university college to provide accommodation and other forms of support for students on a not-for-profit basis will be rebated at 75 per cent (or, at the discretion of the council, at a higher rate). 166—Discretionary rebates of rates (1) A council may grant a rebate of rates or service charges in any of the following cases (not being cases that fall within a preceding provision of this Division): (a) where the rebate is desirable for the purpose of securing the proper development of the area (or a part of the area); (b) where the rebate is desirable for the purpose of assisting or supporting a business in its area; (c) where the rebate will conduce to the preservation of buildings or places of historic significance; (d) where the land is being used for educational purposes; (e) where the land is being used for agricultural, horticultural or floricultural exhibitions; (f) where the land is being used for a hospital or health centre; (g) where the land is being used to provide facilities or services for children or young persons; (h) where the land is being used to provide accommodation for the aged or disabled; (i) where the land is being used for a residential aged care facility that is approved for Commonwealth funding under the Aged Care Act 1997 (Cwlth) or a day therapy centre; (j) where the land is being used by an organisation which, in the opinion of the council, provides a benefit or service to the local community; (k) where the rebate relates to common property or land vested in a community corporation under the Community Titles Act 1996 over which the public has a free and unrestricted right of access and enjoyment; (l) where the rebate is considered by the council to be appropriate to provide relief against what would otherwise amount to a substantial change in rates payable by a ratepayer due to— (i) a redistribution of the rates burden within the community arising from a change to the basis or structure of the council's rates; or (ii) a change to the basis on which land is valued for the purpose of rating, rapid changes in valuations, or anomalies in valuations; (m) where the rebate is considered by the council to be appropriate to provide relief in order to avoid what would otherwise constitute— (i) a liability to pay a rate or charge that is inconsistent with the liabilities that were anticipated by the council in its annual business plan; or (ii) a liability that is unfair or unreasonable; (n) where the rebate is to give effect to a review of a decision of the council under Chapter 13 Part 2; (o) where the rebate is contemplated under another provision of this Act. (1a) A council must, in deciding whether to grant a rebate of rates or charges under subsection (1)(d), (e), (f), (g), (h), (i) or (j), take into account— (a) the nature and extent of council services provided in respect of the land for which the rebate is sought in comparison to similar services provided elsewhere in its area; and (b) the community need that is being met by activities carried out on the land for which the rebate is sought; and (c) the extent to which activities carried out on the land for which the rebate is sought provides assistance or relief to disadvantaged persons, and may take into account other matters considered relevant by the council. (2) A rebate of rates or charges under subsection (1) may be granted on such conditions as the council thinks fit. (3) A rebate of rates or charges under subsection (1)(a), (b) or (k) may be granted for a period exceeding one year, but not exceeding 10 years. (3a) A rebate of rates or charges under subsection (1)(l) may be granted for a period exceeding one year, but not exceeding three years. (3b) A council should give reasonable consideration to the granting of rebates under this section and should not adopt a policy that excludes the consideration of applications for rebates on their merits. (4) A council may grant a rebate under this section that is up to (and including) 100 per cent of the relevant rates or service charge.