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Rates and Government Rent

 

 

Rates Concession 2018 - 19

 

The Financial Secretary announced in his 2018-19 Budget Speech to waive rates for four quarters of 2018-19, subject to a ceiling of $2,500 per quarter for each rateable property.  Corresponding arrangements in respect of rates reimbursement are as follows:

 

(a) Quarterly payment of rates subsidy to aided schools, Direct Subsidy Scheme (DSS) schools, Caput schools and kindergarten-cum-child care centres which were former aided child care centres#
 

 

(i)

 

Schools with quarterly rates over $2,500

   

$2,500 will be deducted from the subsidy for each quarter from April 2018 to March 2019.

 

  (ii) Schools with quarterly rates less than $2,500
   

No rates subsidy will be paid for each quarter from April 2018 to March 2019. 

 

(b) Monthly payment of rates subsidy to aided special schools, kindergartens#, kindergarten-cum-child care centres (including former aided child care centres)# and study rooms
 

 

An equivalent amount of rates concession on a monthly basis will be offset against the subsidy for the respective month from April 2018 to March 2019.

 

(c)

Reimbursement based on receipted demand note or direct settlement with Rating and Valuation Department, where applicable,  to kindergartens#, kindergarten-cum-child care centres#, non-profit making private / private independent schools, English Schools Foundation (ESF) schools and post-secondary institutes

 

 

The existing arrangement will remain unchanged. 

 

 

For enquiries, please contact the Capital Subventions Section / Recurrent Subventions Section of Education Bureau according to the categories of schools as follows :

 

Capital Subventions Section  

Kindergartens joining the Free Quality Kindergarten Education Scheme

2892 6236

 

 

Recurrent Subventions Section   
Aided Primary Schools 2892 6232
Aided Secondary Schools  2892 6233
Aided Special Schools 2892 6234 
DSS, Caput and ESF Schools 2892 6235 
Others 2892 5766

 

# Regardless whether the kindergarten or kindergarten-cum-child care centre is approved to join the Free Quality Kindergarten Education Scheme or not, as appropriate  

 

Reimbursement of Government Rent

 

Annex III to the Sino-British Joint Declaration and Article 121 of the Basic Law stipulate the charging of an annual Government rent at a rate of 3% of the rateable value of the property for the extension of lease not containing a right of renewal that expired before 30 June 1997 . All land leases whether in Hong Kong Island , Kowloon or the New Territories which have been granted since 27 May 1985 will also be subject to this rent from 1 July 1997 .

 

All eligible schools may apply for reimbursement of Government rents for the school portions. Supervisors of schools already receiving reimbursement of rates may submit their applications together with a copy of the demand notes for Government rents to the respective Senior School Development Officers. New applications for reimbursement of rates and Government rents should be supported by the exemption certificate issued under Section 88 of the Inland Revenue Ordinance, Cap.112.

 

For enquiries, please contact the respective Senior School Development Officers.

 

 

 

 

 

 

Last revision date: 23 May 2018
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