Rating and Revenue
Planning

So, who pays and how much?


How do you spread council’s rate burden across the community is a way that’s fair and equitable?


What’s the optimal mix of rates, differentials and charges that’s financially sustainable and fair for all?
The Local Government Act requires councils to prepare a Rating and Revenue plan by 30 June in the year following elections.
Preparing a Rating and Revenue Plan requires:

  • Engagement with the community, sectors and interest groups as well as key decision-makers (councillors/executive).
  • A dynamic rates/revenue model capable of reliable multi-scenario development .
  • Clarity/links with other organisational planning instruments and Plans (LTFP).

Rates and revenue planning should focus on how the rates ‘cake’ is split and spread in the wider revenue context. It should model the potential for differential rates, as well as non-rate service fees and charges in the overall mix. Scenarios developed should address overall revenue impact and impacts on rates bills by type and location.