New Zealand Legislation: Acts

3 Rates rebate

• (1) A ratepayer who, at the commencement of a rating year was the ratepayer of a residential property is entitled, on application in that year, to a rebate of—

  • (a) So much of the rates payable for that rating year in respect of the property as represents—

    • (i) Two-thirds of the amount by which those rates exceed $160, reduced by

    • (ii) $1 for each $8 by which the ratepayer's income for the preceding tax year exceeded $21,910, that last-mentioned amount being increased by $500 in respect of each person who was a dependant of the ratepayer at the commencement of the rating year in respect of which the application is made; or

  • (b) $550,—

  whichever amount is the less.

  (1A) A ratepayer who, at the commencement of a rating year, was the ratepayer of a residential property, and later during that year becomes the ratepayer of another residential property, is entitled to a rates rebate under subsection (1). The amount of the rebate must be apportioned according to the amount of time the ratepayer was the ratepayer of each residential property during the rating year.

  (2) The Governor-General may from time to time, by Order in Council, amend the provisions of subsection (1) of this section by substituting any amount for any amount specified in that subsection.

  Subsection (1) (as variously amended by Rates Rebate Order 1975 (SR 1974/67), Rates Rebate Order 1975 (SR 1975/40) and Rates Rebate Order 1976 (SR 1976/89)) was substituted, as from 1 April 1979, by section 3(1) Rates Rebate Amendment Act 1978 (1978 No 35).

  Subsection (1) was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the words “A ratepayer who, at the commencement of a rating year was the ratepayer of a residential property is entitled, on application in that year” for the words “Any ratepayer who, at the commencement of the rating year in respect of which the application is made, was the occupier of any residential property shall be entitled, on making application therefore in accordance with this Act”. See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

  Subsection (1)(a)(i) was amended by regulation 2 Rates Rebate Order 1981 (SR 1981/109) by substituting the expression “$120” for the expression “$100”. This amount was increased to “$160”, as from 6 May 1982, by regulation 2 Rates Rebate Order 1982 (SR 1982/100). See regulation 3 of those regulations.

  Section 3(1)(a)(ii): amended, on 1 July 2009, by clause 3(a) of the Rates Rebate (Specified Amounts) Order 2009 (SR 2009/117).

  Section 3(1)(a)(ii): amended, on 1 July 2008, by clause 3(ba) of the Rates Rebate (Specified Amounts) Order 2008 (SR 2008/155).

  Subsection (1)(a)(ii) was amended, as from 1 July 1994, by section 3 Rates Rebate Amendment Act 1994 (1994 No 58) by substituting the words “preceding income year” for the words “immediately preceding rating year”. See section 2(2) Rates Rebate Amendment Act 1974 (1974 No 58), which states that any application for a rates rebate in respect of rates for the rating year commencing 1 July 1993 or any earlier year shall be dealt with as if section 2(1) and sections 3 and 4 of that Act had not been enacted.

  Subsection (1)(a)(ii) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “tax year” for the words “income year”.

  Subsection (1)(a)(ii) was amended, as from 1 July 2006, by clause 3(b) Rates Rebate Order 2006 (SR 2006/60) by substituting the expression “$500” for the expression “$156”.

  Section 3(1)(b): amended, on 1 July 2009, by clause 3(b) of the Rates Rebate (Specified Amounts) Order 2009 (SR 2009/117).

  Subsection (1A) was inserted, as from 1 April 1974, by section 3 Rates Rebate Amendment Act 1974 (1974 No 29).

  Subsection (1A) was substituted, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6). See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.