7A Refund to resident of retirement village of contribution towards rates

(1)

This section applies to a resident of a retirement village—

(a)

who has a residential unit in the retirement village that is not separately rated; and

(b)

who contributes to the outgoings of the retirement village.

(2)

A resident may apply for a refund of the amount of the rates contribution that the resident would be entitled to receive as a rebate under section 3 if—

(a)

the residential unit were separately rated and the resident were the ratepayer; and

(b)

the amount of the resident’s rates contribution in any rating year is the amount of the rates payable in respect of the residential unit for that rating year.

(3)

For the purpose of calculating a resident’s income in accordance with section 3 (as applied by subsection (2)), the resident’s income for the preceding tax year includes the income for that tax year of a spouse, a partner, or any other person who was ordinarily resident in the residential unit at the commencement of the rating year for which an application for a refund is made.

(4)

An application for a refund must—

(a)

be made on a form provided for the purpose by the Secretary for Local Government; and

(b)

be verified by the declaration of the resident; and

(c)

be accompanied by a certificate in writing signed by the operator of the retirement village specifying—

(i)

the total amount of the rates payable in respect of that retirement village for the rating year; and

(ii)

the amount of the resident’s rates contribution, and if subsection (5) applies, the amount of the resident’s annual contribution and the total amount of the annual contributions made by all residents of the retirement village; and

(iii)

that the resident’s rates contribution was made under a written agreement between the operator and the resident; and

(d)

be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority) or be sent by post addressed to that office.

(5)

If no part of the resident’s annual contribution to the outgoings of the retirement village is specifically made in respect of rates, then, for the purposes of this section, the resident is deemed to have contributed in respect of rates an amount that bears to the total amount of rates payable in respect of the retirement village the same proportion as the amount of the resident’s contribution bears to the total amount of the contributions of all the residents of the retirement village.

(6)

After being satisfied that the application has been properly completed, the chief executive of the territorial authority, or an officer authorised by the chief executive for the purpose, must—

(a)

credit any refund amount to the rates account of the retirement village and notify the operator and the resident in accordance with subsection (8); or

(b)

if the resident requests, pay any refund amount to the resident.

(7)

On receipt of a refund amount under subsection (6)(a), the operator must—

(a)

credit the refund amount to any amount that the resident owes, or may be liable to pay, as a contribution to the outgoings of the retirement village; or

(b)

pay the refund amount to the resident.

(8)

A notice under subsection (6)(a) must state the resident’s name, the refund amount, the rating year that the refund amount applies to, and when the refund amount was credited.

(9)

Section 5(4) applies to the application with all necessary modifications.

(10)

In this section, rates contribution means, in relation to a resident of a retirement village, that part of the resident’s contribution to the outgoings of the retirement village that is made (whether specifically or by virtue of subsection (5)) towards the rates payable in respect of the retirement village.

Section 7A: inserted (with effect from 1 July 2018), on 3 February 2018, by section 5 of the Rates Rebate (Retirement Village Residents) Amendment Act 2018 (2018 No 1).