|(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 $1,000
$1,000 will be deducted from the subsidy for each quarter from April 2023 to September 2023.
(ii) Schools with quarterly rates less than $1,000
No rates subsidy will be paid for each quarter from April 2023 to September 2023.
|(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 2023 to September 2023.
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 and Kindergarten Subventions Section / Recurrent Subventions Section of Education Bureau according to the school types as follows :
# 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.