Rates Rebate Act 1973

en-NZ · official · sha256:8ceec37c8a5cdf1a88426c5a41f0480906c008618d706ed922538a12bbc313b1

11 Information to be supplied and books and documents to be produced (1) Subject to subsection (2), it shall be the duty of every person to answer fully and correctly to the best of his knowledge and belief all questions in respect of any application for a rebate under this Act or any other matter arising under this Act put to him by any person authorised for the purpose by the Secretary for Local Government, and to produce for the inspection of any person so authorised such certificates, books, documents, or other information as he may require for the purposes of this Act. (2) No person who is bound or privileged by the provisions of any enactment, or by any rule or law, to maintain secrecy in relation to, or not to disclose, any matter shall be required to supply any information or to answer any question put by a person authorised pursuant to subsection (1) in relation to that matter, or produce to any person so authorised any document or paper or thing relating to it, if compliance with that requirement would be any breach of the obligation or privilege of secrecy or non-disclosure.

Referencing norms: AnswerFullyAndCorrectly, AnswerFullyAndCorrectlyDuty, SecrecyBoundImmunity, SecrecyBoundNotRequired

en-NZ · official · sha256:59f3e95570b260434c8d078fa18f2ed25a2697d851759d67ab2c510e8dddc230

11A Advice of Secretary for Local Government as to applications for rebates or refunds Notwithstanding anything in this Act, the chief executive of a territorial author‐ ity or other authorised officer may at any time seek advice from the Secretary for Local Government on any matter connected with any application for a rebate or refund of rates under this Act.

Referencing norms: SeekAdviceFromSecretary, SeekAdviceLiberty

en-NZ · official · sha256:3c9bd38ccedffda608c8d35d98ef6e0463dd39de026000678be9d3b4a32d0355

12 Secrecy Except for the purposes of this Act or the Public Finance Act 1989, or of investigating the correctness of any information contained in any application for a rebate under this Act, no officer of a territorial authority shall disclose to any person any information contained in any application for a rebate made under this Act or disclosed or obtained pursuant to section 11.

Referencing norms: ObserveSecrecy, RefrainFromDisclosure, SecrecyObservanceDuty, SecrecyProhibition

en-NZ · official · sha256:84da5325193a4341780491d5f1ba308603b9ad7cced5a8edab617e2044d964ec

13 Form of verification An application that is required to be verified in writing for the purposes of this Act must be verified in a manner and form approved by the Secretary for Local Government.

Referencing norms: VerifyApplicationDuty, VerifyApplicationInWriting

en-NZ · official · sha256:7c386f81bca03268d4cf8df542fa516b069b311dc6f9c013e94ebc5ce56371ba

14 Offences (1) Every person commits an offence who,— (a) for the purpose of obtaining any rates rebate under this Act, for himself or for any other person, makes any statement or verification knowing it to be false in any particular, or wilfully misleads or attempts to mislead any person concerned in the administration of this Act or any other person whatsoever; or (b) refuses or fails to comply with any requirement under section 11, or refuses or fails to answer any question put to him pursuant to that section, or knowingly gives any false or misleading answer to any such question. (2) Every person who commits an offence against this Act is liable on conviction before a District Court Judge to imprisonment for a term not exceeding 12 months or to a fine not exceeding $500, or to both. (3) Despite anything to the contrary in section 25 of the Criminal Procedure Act 2011, the limitation period in respect of an offence against this Act ends on the date that is 12 months after the date on which the facts alleged in the charging document are brought to the knowledge of any officer of the Department of Internal Affairs concerned in the administration of this Act.

Referencing norms: OffenceFalseStatement, OffenceRefusalToComply

en-NZ · official · sha256:48f9421180ee9debe0316920bd83485940e2ed935d358acbe01caec28be0fe55

2 Interpretation (1) In this Act, unless the context otherwise requires,— cardholder has the meaning given in regulation 282 of the Social Security Regulations 2018 child means a person under the age of 18 years who is not married or in a civil union or a de facto relationship dependant, in relation to any ratepayer, means— (a) a child who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, is a child who ordinarily resides on the property in respect of which the rates are payable and is a child— (i) whose care is primarily the responsibility of the ratepayer or his or her spouse or partner; and (ii) who is being maintained as a member of the ratepayer’s family; and (iii) who is financially dependent on the ratepayer or his or her spouse or partner; and (iv) who is not a person in respect of whom payments were being made under section 363 of the Oranga Tamariki Act 1989; or (b) a relative of the ratepayer (other than a child to whom paragraph (a) applies or the spouse or partner of the ratepayer) by blood, marriage, by or through a civil union or de facto relationship, or by adoption who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, ordinarily resides on the property in respect of which the rates are payable and who, at the commencement of 1 July 2025 Rates Rebate Act 1973 s2 that year, receives a social security benefit under the Social Security Act 2018 income, in relation to any ratepayer and to any preceding tax year,— (a) includes all money received by the ratepayer from any source for the use or advantage of the ratepayer; and (b) includes all money received by the spouse or partner of the ratepayer from any source (being a spouse or partner who is ordinarily resident on the property in respect of which a rebate of rates is applied for under this Act) for the use or advantage of the spouse or partner of the ratepayer; and (c) includes, in the case of a ratepayer who carries on any business as a self-employed person, the amount that would be the ratepayer’s net income in the preceding tax year (within the meaning of the Income Tax Act 2007) if the only income for that year of the ratepayer was derived in carrying on that business; but (d) does not include— (i) any capital money received from any source: (ii) any payment made under the Veterans’ Support Act 2014 other than— (A) weekly income compensation; or (B) weekly compensation (whether for a veteran or the veter‐ an’s family); or (C) veteran’s pension; or (D) retirement lump sum; or (E) children’s pension; or (F) dependant’s pension: (iii) any pension or periodical allowance or any part thereof received by any person from the Government of any Commonwealth coun‐ try (other than New Zealand) that the chief executive of the department for the time being responsible for the administration of the Social Security Act 2018 determines is analogous to a payment described in subparagraph (ii): (iv) any money received as a grant to meet funeral expenses: (v) any money paid in respect of any military decoration and received by the recipient of such decoration: (vi) any family tax credit payable under the Income Tax Act 2007: (vii) any salary or wages of a person in receipt of any supported living payment, sole parent support, or related emergency benefit under the Social Security Act 2018 or a veteran’s pension under Part 6 s2 Rates Rebate Act 1973 1 July 2025 of the Veterans’ Support Act 2014 or a veteran’s pension under the Social Welfare (Transitional Provisions) Act 1990, being sal‐ ary or wages earned in respect of a period before the date of commencement of that benefit or pension: (viii) any winter energy payment received under the Social Security Act 2018 local authority means a local authority within the meaning of the Local Gov‐ ernment Act 2002 operator has the same meaning as in section 5 of the Retirement Villages Act 2003 partner, in relation to any ratepayer, means the civil union partner or de facto partner of the ratepayer, being a civil union partner or de facto partner who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, ordinarily resides on the property in respect of which the rates are payable preceding tax year means the period of 12 months ending with 31 March pre‐ ceding the commencement of the rating year in respect of which the application is made property means— (a) a rating unit within the meaning of sections 5B and 5C of the Rating Valuations Act 1998; or (b) a separate rating area within the meaning of section 5 of the Local Government (Rating) Act 2002 ratepayer has the meaning given to that term in section 10 of the Local Government (Rating) Act 2002 rates, in relation to a residential property, means a general rate or targeted rate or uniform annual general charge that is assessed on the property, but does not include— (a) [Repealed] (b) the amount of a discount that is allowed under section 55(3) or section 56(4) of the Local Government (Rating) Act 2002, whether or not the discount has been allowed to the ratepayer in question; or (c) the amount of a penalty added under section 57 of the Local Government (Rating) Act 2002; or (d) rates for which judgment has been entered in a court rates rebate or rebate includes a refund of rates under section 6 rating year means a period of 12 months beginning on 1 July resident has the same meaning as in section 5 of the Retirement Villages Act 2003 1 July 2025 Rates Rebate Act 1973 s2 residential property means— (a) a rating unit or separate rating area under the Local Government (Rating) Act 2002 that is used as the usual place of residence of the ratepayer at the commencement of the rating year in respect of which an application for a rebate under this Act is made, but does not include any unit or separate rating area that is also used principally for commercial or industrial or business or farming purposes; or (b) a rating unit under the Local Government (Rating) Act 2002 that is used as a retirement village at the commencement of the rating year in respect of which an application for a refund under section 7A is made residential unit has the same meaning as in section 5 of the Retirement Villages Act 2003 retirement village has the meaning specified in section 6 of the Retirement Villages Act 2003 spouse, in relation to any ratepayer, means the wife or husband of the rate‐ payer, being a wife or husband who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, ordinarily resides on the property in respect of which the rates are payable SuperGold Card has the meaning given in regulation 282 of the Social Secur‐ ity Regulations 2018 territorial authority means a territorial authority within the meaning of the Local Government Act 2002. (2) For the purposes of paragraph (c) of the definition of the term income in sub‐ section (1), any income of any person allowed by any provision of the Income Tax Act 2007 to be spread back or forward or allowed to be apportioned to a financial year earlier or later than that in which it was derived shall be included in the income of that person for the financial year in which it was derived. (3) For the purposes of the rating year commencing on 1 July 1990, the expression “immediately preceding rating year” shall refer,— (a) in sections 3(1)(a)(ii) and 4, to the period of 12 months ending on 30 June 1990: (b) in section 8(1)(a)(i) and (ii), to the period of 12 months ending on 31 March 1990. Section 2(1) cardholder: inserted, on 1 July 2025, by section 4 of the Rates Rebate Amendment Act 2025 (2025 No 31). Section 2(1) child: replaced, on 1 July 2006, by section 5(1) of the Relationships (Statutory Referen‐ ces) Act 2005 (2005 No 3). Section 2(1) dependant: replaced, on 1 July 1994, by section 2(1) of the Rates Rebate Amendment Act 1994 (1994 No 58). Section 2(1) dependant paragraph (a)(i): amended, on 1 July 2006, by section 5(2) of the Relation‐ ships (Statutory References) Act 2005 (2005 No 3). s2 Rates Rebate Act 1973 1 July 2025 Section 2(1) dependant paragraph (a)(iii): amended, on 1 July 2006, by section 5(2) of the Relation‐ ships (Statutory References) Act 2005 (2005 No 3). Section 2(1) dependant paragraph (a)(iv): amended, on 14 July 2017, by section 149 of the Children, Young Persons, and Their Families (Oranga Tamariki) Legislation Act 2017 (2017 No 31). Section 2(1) dependant paragraph (b): amended, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32). Section 2(1) dependant paragraph (b): amended, on 1 July 2006, by section 5(2) of the Relationships (Statutory References) Act 2005 (2005 No 3). Section 2(1) dependant paragraph (b): amended, on 1 July 2006, by section 5(3) of the Relationships (Statutory References) Act 2005 (2005 No 3). Section 2(1) dependant paragraph (b): amended, on 1 October 1998, by section 57 of the Social Security Amendment Act 1998 (1998 No 19). Section 2(1) income: replaced, on 1 July 1994, by section 2(1) of the Rates Rebate Amendment Act 1994 (1994 No 58). Section 2(1) income: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35). Section 2(1) income paragraph (b): amended, on 7 July 2010, by section 4 of the Rates Rebate Amendment Act 2010 (2010 No 81). Section 2(1) income paragraph (c): replaced, on 26 July 1996 (applying to the 1997–98 and subse‐ quent income years), by section 484 of the Taxation (Core Provisions) Act 1996 (1996 No 67). Section 2(1) income paragraph (c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Section 2(1) income paragraph (c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35). Section 2(1) income paragraph (d)(ii): replaced, on 21 March 2019, by section 34(1) of the Local Government Regulatory Systems Amendment Act 2019 (2019 No 6). Section 2(1) income paragraph (d)(iii): amended, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32). Section 2(1) income paragraph (d)(iii): amended, on 1 October 1998, by section 11 of the Employ‐ ment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96). Section 2(1) income paragraph (d)(vi): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Section 2(1) income paragraph (d)(vi): amended (with effect from 1 April 2007), on 19 December 2007, by section 299 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section 2(1) income paragraph (d)(vii): amended, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32). Section 2(1) income paragraph (d)(vii): amended, on 7 December 2014, by section 278 of the Veterans’ Support Act 2014 (2014 No 56). Section 2(1) income paragraph (d)(vii): amended, on 15 July 2013, by section 86 of the Social Security (Benefit Categories and Work Focus) Amendment Act 2013 (2013 No 13). Section 2(1) income paragraph (d)(vii): amended, on 15 July 2013, by section 97 of the Social Security (Benefit Categories and Work Focus) Amendment Act 2013 (2013 No 13). Section 2(1) income paragraph (d)(vii): amended, on 15 April 2003, by section 12(1) of the War Pensions Amendment Act 2003 (2003 No 18). 1 July 2025 Rates Rebate Act 1973 s2 Section 2(1) income paragraph (d)(vii): amended, on 1 October 1998, by section 57 of the Social Security Amendment Act 1998 (1998 No 19). Section 2(1) income paragraph (d)(viii): inserted, on 21 March 2019, by section 34(2) of the Local Government Regulatory Systems Amendment Act 2019 (2019 No 6). Section 2(1) local authority: replaced, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84). Section 2(1) operator: inserted (with effect from 1 July 2018), on 3 February 2018, by section 4(2) of the Rates Rebate (Retirement Village Residents) Amendment Act 2018 (2018 No 1). Section 2(1) partner: inserted, on 1 July 2006, by section 5(4) of the Relationships (Statutory References) Act 2005 (2005 No 3). Section 2(1) preceding income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35). Section 2(1) preceding tax year: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35). Section 2(1) property: replaced, on 1 July 2021, by section 83(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12). Section 2(1) ratepayer: replaced, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6). Section 2(1) rates: replaced, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6). Section 2(1) rates: amended, on 1 July 2006, by section 4(1)(a) of the Rates Rebate Amendment Act 2006 (2006 No 29). Section 2(1) rates paragraph (a): repealed, on 1 July 2006, by section 4(1)(b) of the Rates Rebate Amendment Act 2006 (2006 No 29). Section 2(1) rating year: replaced, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84). Section 2(1) resident: inserted (with effect from 1 July 2018), on 3 February 2018, by section 4(2) of the Rates Rebate (Retirement Village Residents) Amendment Act 2018 (2018 No 1). Section 2(1) residential property: replaced (with effect from 1 July 2018), on 3 February 2018, by section 4(1) of the Rates Rebate (Retirement Village Residents) Amendment Act 2018 (2018 No 1). Section 2(1) residential property paragraph (a): amended, on 1 July 2021, by section 83(2) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12). Section 2(1) residential unit: inserted (with effect from 1 July 2018), on 3 February 2018, by section 4(2) of the Rates Rebate (Retirement Village Residents) Amendment Act 2018 (2018 No 1). Section 2(1) retirement village: inserted (with effect from 1 July 2018), on 3 February 2018, by section 4(2) of the Rates Rebate (Retirement Village Residents) Amendment Act 2018 (2018 No 1). Section 2(1) spouse: replaced, on 1 July 2006, by section 5(5) of the Relationships (Statutory References) Act 2005 (2005 No 3). Section 2(1) SuperGold Card: inserted, on 1 July 2025, by section 4 of the Rates Rebate Amend‐ ment Act 2025 (2025 No 31). Section 2(1) territorial authority: replaced, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Referencing norms: IncomeForRebate

en-NZ · official · sha256:38408671a6944a8b3b249a4a7e444d681b98e9b6865d93e23f833bf8692cee0d

2A Transitional, savings, and related provisions The transitional, savings, and related provisions set out in Schedule 1 have effect according to their terms.

en-NZ · official · sha256:b13e79e612475ce92390c0b127d2ee0ebbb9835e9aa30a848da55d4b0b67a50c

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 the ratepayer’s income abatement threshold, the amount of that threshold being increased by $500 in respect of each person who was a dependant of the ratepayer at the com‐ mencement of the rating year in respect of which the application is made; or (b) $805,— whichever amount is smaller. (1AA) For the purposes of subsection (1)(a)(ii), a ratepayer’s income abatement threshold is— (a) $45,000 for a ratepayer who, at the time the ratepayer applies for the rebate, is a SuperGold Card cardholder; or (b) $32,210 for any other ratepayer. (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) or (1AA) by substituting any amount for any amount specified in that subsection. (3) An order under this section is secondary legislation (see Part 3 of the Legis‐ lation Act 2019 for publication requirements). Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify LA19 s 69(1)(c) it in the Gazette 1 July 2025 Rates Rebate Act 1973 s4 Presentation The Minister must present it to the House of LA19 s 114, Sch 1 Representatives cl 32(1)(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115, 116 This note is not part of the Act.

en-NZ · official · sha256:bf81de621649d8fd080041f591d7491564b89b6e10436552c2223973d285be83

(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 the ratepayer’s income abatement threshold, the amount of that threshold being increased by $500 in respect of each person who was a dependant of the ratepayer at the com‐ mencement of the rating year in respect of which the application is made; or (b) $805,— whichever amount is smaller.

Referencing norms: AllowableIncome, DependantAllowance/value/urn%3Anz%3Acorpus%3Aclir%3Arates-rebate%3Aparam%3Adependant-allowance%232017-07-01/definition, EntitledToRatesRebate, GrantRebate, GrantRebateDuty, IncomeAbatement, IncomeAboveAllowable, IncomeNotAboveAllowable, InitialContribution/value/urn%3Anz%3Acorpus%3Aclir%3Arates-rebate%3Aparam%3Ainitial-contribution%232017-07-01/definition, MaximumRebateForRatingYear, NoRebateWhereParagraphANotPositive, ParagraphAAmount, RatesAboveInitialContribution, RatesNotAboveInitialContribution, RatesRebateEntitlement, RebateIsTheMaximum, RebateIsTheParagraphAAmount, ThresholdBeforeAmendmentAct2025

en-NZ · official · sha256:6258eb0ebe16a319570c5dd973c6416bd21b0099dce28e697145b9c1abb19d52

(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.

en-NZ · official · sha256:9677d14367bf5cbdc918f53de17bea1edc0f410474021b2ba7c2eab7bb9c20a6

(1AA) For the purposes of subsection (1)(a)(ii), a ratepayer’s income abatement threshold is— (a) $45,000 for a ratepayer who, at the time the ratepayer applies for the rebate, is a SuperGold Card cardholder; or (b) $32,210 for any other ratepayer.

Referencing norms: IncomeAbatementThresholdStandard/value/urn%3Anz%3Acorpus%3Aclir%3Arates-rebate%3Aparam%3Aincome-abatement-threshold-standard%232025-07-01/definition, IncomeAbatementThresholdSuperGold/value/urn%3Anz%3Acorpus%3Aclir%3Arates-rebate%3Aparam%3Aincome-abatement-threshold-supergold%232025-07-01/definition, ThresholdOtherRatepayer, ThresholdSuperGoldCardholder

en-NZ · official · sha256:f15899bb158747fb7663baef4c9b5d3c26bea69586cd56f04b0ef270f99a3613

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

Referencing norms: AmendSpecifiedAmounts, AmendSpecifiedAmountsPower

en-NZ · official · sha256:1f48ba81fd71ba84bc1281a344124ddf50104a1c148446d4221517e18d04a06b

4 Assessment of income if more than 1 ratepayer (1) Subsection (2) applies if the names of 2 or more persons appear in the rating information database in respect of 1 residential property and 1 of those persons applies for a rebate under this Act. (2) For the purposes of section 3, the income for the preceding tax year of the other persons who were ordinarily resident on the property at the commencement of the rating year in respect of which the application was made must be added to the income for the preceding tax year of the applicant.

Referencing norms: IncomeForRebate, SeveralNamesNoOtherResident, SeveralNamesWithOtherResidents, SingleNameInDatabase

en-NZ · official · sha256:c47f214d851e9e6c5cb9c56cd75f34059ec11efaa7326cd787fe321397b4b2c8

5 Applications to territorial authority for rates rebate (1) Subject to section 6, every application for a rebate of rates shall be made to 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. (2) The ratepayer in respect of any residential property may in any rating year apply to that territorial authority for a rebate in accordance with section 3 of the rates due and payable in respect of that property for that rating year. (3) Every such application shall be made on a form approved for the purpose by the Secretary for Local Government, shall be verified in writing by the applicant, and shall be left at the public office of the territorial authority or sent by post addressed to that office. (4) Where the amount of any water charges payable to the territorial authority, or of any rates payable to a local authority other than the territorial authority, in respect of the property for the rating year in which the application is made is not known at the time when the application is made, then, for the purpose of determining the amount of the rebate to which the ratepayer is entitled, the amount of those water charges or rates, as the case may be, payable in respect of the property for the rating year shall be deemed to be the same amount as the amount that was payable for the immediately preceding rating year. (5) Where application is made to a territorial authority under subsection (2), and the chief executive of the territorial authority or other officer authorised by him for the purpose is satisfied that the application has been properly completed,— (a) a rebate of rates shall be granted to the applicant of the amount to which he is entitled on the basis of the information contained in his application; and (b) the amount of that rebate shall be deducted from the total amount of the rates due and payable to that territorial authority in respect of the property for the rating year in which the application is made; and (c) the amount then remaining shall be deemed to be the amount of the rates payable in respect of the property to the territorial authority for that rating year: provided that the amount of a penalty added under section 57 of the Local Government (Rating) Act 2002 must be calculated as if the rebate had not been granted. (6) The chief executive of the territorial authority or other authorised officer is not required to verify a statement about any of the following matters made by a ratepayer in their application for a rebate: (a) the ratepayer’s income: (b) the income of any other person: (c) the occupancy of the property: 1 July 2025 Rates Rebate Act 1973 s6 (d) the ratepayer’s status as a SuperGold Card cardholder.

Referencing norms: GrantRebate, GrantRebateDuty, VerifyApplicationDuty, VerifyApplicationInWriting, application_properly_completed, application_properly_completed/external

en-NZ · official · sha256:1bcd08fe5113535c82405ff9f51cac57a5952dbe19be422bf33e16de03f81b5e

6 Applications for refunds of rates paid (1) Notwithstanding anything in section 5, a ratepayer in respect of any residential property may, instead of claiming from the territorial authority a rates rebate for any year under the said section 5, pay the rates in full and apply under subsection (2) for a refund of the amount that he would have been entitled to receive by way of rebate for that year in respect of those rates in accordance with section 3 if application for a rebate had been made under section 5. (2) Every application under this section shall— (a) be made on a form approved for the purpose by the Secretary for Local Government; and (b) be verified in writing by the applicant; and (c) be accompanied by the receipts for the rates in respect of which the refund is claimed; 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 sent by post addressed to that office. (3) Section 5(4) shall apply with respect to any application for a refund made under this section. (4) Where application for a refund is made under this section and the chief execu‐ tive of the territorial authority or other officer authorised by the chief executive is satisfied that the application has been properly completed, the chief execu‐ tive or authorised officer must grant the application and pay to the ratepayer the amount of the refund to which the ratepayer is entitled.

Referencing norms: ApplyForRefundInsteadOfRebate, PayRefund, PayRefundDuty, RefundInsteadOfRebateLiberty

en-NZ · official · sha256:920e051cfd67e539bd25325c7b0d9485ea0b0480a0c12a31d456118d1afd7c09

9 Refund to territorial authorities of rebates granted (1) Where any ratepayer has been granted a rebate of rates pursuant to section 5 (including any payment made to the ratepayer pursuant to section 8(1)(d)) or any person has been granted a refund of rates under section 6, 7, or 7A, the Secretary for Local Government shall, on application made to him by the territorial authority on a form approved by him for the purpose, and being satisfied that the rebate or refund has been properly granted in accordance with 1 July 2025 Rates Rebate Act 1973 s 10 section 5, 6, 7, or 7A, as the case may be, refund the amount of the rebate or refund to the territorial authority out of money appropriated by Parliament. (2) The Secretary for Local Government may from time to time pay to any territor‐ ial authority, out of money appropriated by Parliament, such amounts as the Secretary thinks fit by way of advances in anticipation of refunds to be made to the territorial authority pursuant to subsection (1).

Referencing norms: CrownRefundDuty, RefundToTerritorialAuthority, rebate_properly_granted, rebate_properly_granted/external