(b) occupying as his or her principal dwelling the property in respect of which the rates or charges are payable.
(1D) [Section 4 Subsection (1D) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008] If an eligible pensioner makes an application under subsection (1) , a municipality is to remit 30% of any rates or charges paid or payable to it by the applicant for the financial year immediately preceding the financial year in which the application was made if on 1 July in that immediately preceding financial year the applicant was –
(a) an eligible pensioner; and
(b) occupying as his or her principal dwelling the property in respect of which the rates or charges were paid or payable.
(a) an eligible pensioner who would be entitled to make an application under subsection (1) for a remission of rates or charges payable in respect of a property dies without making that application but leaves a surviving spouse; and
(b) the surviving spouse is occupying the property on 1 July in the financial year in which the application could have been made –
(a) the remission of rates or charges may only be given in respect of the financial year in which the application is made and, if subsection (1D) applies, the financial year immediately preceding that financial year; and
(b) the municipality is to give that remission for that financial year or immediately preceding financial year to the relevant surviving spouse.
(a) an eligible pensioner who has made an application under subsection (1) dies in the financial year in which that application was made; and
(b) had he or she not died in that financial year, the eligible pensioner would have been entitled under this section to a remission of rates or charges payable in respect of a property for that financial year or the immediately preceding financial year, or both; and
(c) a surviving spouse of the eligible pensioner was occupying the property on 1 July in that financial year –
the municipality is to give any unpaid remission for that financial year and the immediately preceding financial year, if relevant, to the surviving spouse.
(a) an eligible pensioner who has made an application under subsection (1) dies in a financial year subsequent to the financial year in which the application was made; and
(b) had he or she not died in that subsequent financial year, the eligible pensioner would have been entitled under this section to a remission of rates or charges payable in respect of a property for that subsequent financial year; and
(c) a surviving spouse of the eligible pensioner was occupying the property on 1 July in that subsequent financial year –
the municipality is to give any unpaid remission for that subsequent financial year to that surviving spouse.