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Rates and Government Rent



Rates Concession 2019 - 20


The Financial Secretary announced in his 2019-20 Budget Speech to waive rates for four quarters of 2019-20, subject to a ceiling of $1,500 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#




Schools with quarterly rates over $1,500


$1,500 will be deducted from the subsidy for each quarter from April 2019 to March 2020.


  (ii) Schools with quarterly rates less than $1,500

No rates subsidy will be paid for each quarter from April 2019 to March 2020. 


(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 2019 to March 2020.



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 and Kindergarten Subventions Section  

Kindergartens joining the 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 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: 17 May 2019
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