
Operational plan 2025/26
103
Pensioner rebates and refunds
The City of Sydney will continue to provide a
100% rebate for eligible pensioners in 2025/26,
determined in accordance with section 575 of
the Local Government Act (1993) (the Act).
Requests for retrospective rebates may be
approved for the current rating year and a
maximum of one prior rating year only.
Refund of overpayments
Refunds may be made on request for payments
made toward the next rating year. Refunds are
subject to the refund fee. Payments made in
advance for instalments due within the current
rating year will not be refunded.
Aggregation of land parcels (lots) for the
purposes of ordinary rates – rating of car
spaces and storage lots
Where a lot for a strata unit includes part lots
for car and/or storage lots, only one rateable
valuation exists and therefore only one rate is
calculated on the total value of the unit, car and
storage lots.
Where car and/or storage lots are separately
titled, they attract their own unit entitlement and
rateable value separate from the strata unit. In
this circumstance, Council may allow the
rateable values to be aggregated, and a single
rate to be levied on the combined rateable
value, in accordance with section 548A of the
Act, subject to the limitations below.
Council will aggregate only where:
1. the lots are used in conjunction with the
unit, by the occupier of the unit; and
2. the ownership of each lot noted on the
certificate of title is exactly the same for
each; and
3. all lots are within the same strata plan, or
strata scheme, or the strata plan notes that
the lots are used in conjunction; and
4. the lots are not leased out separately.
Residential – Council will only aggregate a
maximum of 3 car spaces and all storage lots,
to a residential strata unit.
Business – Council will only aggregate a
maximum of one car space and one storage lot,
to a business rated strata unit.
Council will not permit aggregation of marina
berths and mooring lots.
Aggregation of car and storage lots will
continue until the use or ownership changes.
Upon change of ownership, aggregation of a
unit with car and storage lots purchased in the
same dealing will occur automatically from the
next quarterly instalment due following receipt
of the notice of sale and any settlement
payment (subject to meeting criteria mentioned
above).
Applications for aggregation must be made
using the form found on the City’s website.
Approved aggregations will come into effect
from the start of the next quarter following
receipt of the application.
Debt recovery and financial hardship
The Act and related regulations require Council
to assist in effective and efficient collection of
the rates and annual charges due to Council,
while being responsive and supportive to those
ratepayers who are suffering genuine financial
hardship.
When is a debt recoverable and what
actions may be taken to recover the debt?
Rates and charges will be deemed overdue
when the due date for instalment has passed,
and payment has not been received.
Where an instalment is overdue, Council may
commence recovery action, either directly or via
a debt recovery agent.
Council’s recovery action options will generally
include a reminder, through verbal or written
correspondence. If payment is still not received,
then a final demand will be issued. Council may
commence legal recovery action to recover the
overdue rates and charges in accordance with
section 695 of the Act, and any costs incurred
in this regard will be recoverable from the
ratepayer.
Payment arrangements
To assist in recovery of the overdue amount,
the Council and a ratepayer may at any time
agree a payment arrangement whereby regular
scheduled payments pay off the debt, in
accordance with section 564 of the Act. The
arrangement must be formally approved by the
City or its debt recovery agent.
Payment arrangements must include any legal
or interest charges that will or already have
occurred due to the rates being overdue.