There are limits on the percentage by which bills may increase or decrease each year. Special rules deal with changes in rateable values and the merger or splitting of existing properties. The scheme is designed to be self-financing with limits on rate increases being offset by limits on rate decreases. The full basis of the scheme is set out below. Rate Year Max.
Liability begins after the property has been empty for three months.
Certain types of property, for instance factories and warehouses, are exempt from empty-property rates. There are special rules for cases where part of a property is left temporarily unoccupied. Authorities also have discretion to remit all or part of any rate bill in respect of property occupied by certain bodies not established or conducted for profit and for other ratepayers on the grounds of hardship. Discretionary Rate Relief Guidelines - currently operated by Waverley Application forms can be obtained from the Revenues Section of the Finance Department. The Rural Rate Relief scheme was introduced by the Government from 1 April 1998.