image
Revenue and
Rating Plan
2021/22 to
2025/26

image

image
1
Table of Contents
1. Purpose
....................................................................................................................................2
2. Identified Challenges
..........................................................................................................3
3. Community Engagement
...................................................................................................3
4. What are our Principals?
....................................................................................................4
5. Council’s Pricing Policy
.......................................................................................................6
5.1 Government Grants
.................................................................................................7
5.2 Fees and Charges
.....................................................................................................7
5.3 Statutory Fees and Charges
...............................................................................8
5.4 General Rates and Charges
................................................................................9
6. System of Valuation
..........................................................................................................10
7. Uniform/Differential Rates
..............................................................................................11
8. Differential Rating Definitions and Objectives
........................................................12
8.1 Residential Property
.............................................................................................12
8.2 Residential Flat/Unit Property
.......................................................................12
8.3 Retirement Village Property
............................................................................12
8.4 Commercial/Industrial Developed Property
.........................................12
8.5
Vacant Land
..............................................................................................................13
8.6 Commercial/Industrial Vacant Land
..........................................................14
8.7 Farm Property
..........................................................................................................14
8.8 Cultural and Recreational Land
.....................................................................14
9. Municipal Charge
................................................................................................................15
10. Rebates and Waivers
........................................................................................................15
11. Hardship Policy
....................................................................................................................16
12. Service Rates and Charges
.............................................................................................16
13. Special Rates and Charges
.............................................................................................17
14. Other Rating Components
..............................................................................................18
Appendix One
..................................................................................................................................21

image
2
1. Purpose
The Revenue and Rating Strategy provides an “at a glance” explanation of
information considered by the Council when determining the most appropriate
approach to costing services and modelling its system of rating across a four year
period.
This document assists Council in balancing competing principles to provide the
revenue needed for financial sustainability and achieving the Council Plan strategic
objectives, focusing on good governance and administration in order to provide
appropriate goods and services for the community.
In setting fees, rates and charges, Council gives consideration to its strategic
directions detailed in the Strategic Resource Plan, the current economic climate, and
other external factors that likely impact the community.
It is important to note that the focus of the Rating Strategy is different to that of the
Annual Budget
1
, which details what services and programs Council will deliver within
the financial year and how these activities will be funded.
The following diagram depicts the strategic planning framework of Council:
1
https://www.brimbank.vic.gov.au/council/annual-budget-and-council-plan
image
3
When modelling rates and charges, Council is informed by the Local Government Act
1989 and 2020 (the Act) which determines Council’s ability to develop varied rating
systems.
The Act provides flexibility for Council to determine its rating system to best suit its
requirements within the context of a public finance methodology. This legislation
does not influence the total amount of money to be raised, only the share of revenue
contributed by each property.
2. Identified Challenges
The Local Government Act 2020 requires Council to “…prepare and adopt a Revenue
and Rating Plan by the next 30 June after a general election
2
for a period of at least
the next 4 financial years.”
3
In finalising the Revenue and Rating Strategy, Council has identified the following
challenges:
The timing of the 2020 General Election does not provide a suitable timeframe
to complete comprehensive consultation across all areas of Council without
extensive disruption to Brimbank’s 2021/2022 budgetary process;
That two pieces of legislation currently inform Council regarding their rating
structure (Local Government Act 1989 & 2020) and that the State
Government’s Local Government Rating System Review
4
has not finalised
recommended changes that will affect the sector over the next four years;
and
Extensive change to Brimbank’s pricing policy and rating structure should be
rolled out over a four year period in order to adapt to new legislation and to
minimise unexpected or irregular economic and financial impacts to council
and the community.
3. Community Engagement
The Revenue and Rating Plan outlines Council’s decision-making process on how
revenues are calculated and collected. The following public consultation process,
carried out in conjunction with consultant of the 2021/22 Annual Budget will be
followed to ensure due consideration and feedback is received from relevant
stakeholders.
Revenue and Rating Plan community engagement process:
Draft Revenue and Rating Plan prepared by officers;
2
The last General Election was declared on 6 November 2020 -
https://www.vec.vic.gov.au/results/2020-council-election-results/brimbank-city-council
3
http://www8.austlii.edu.au/cgi-bin/viewdoc/au/legis/vic/consol_act/lga2020182/s93.html
4
https://engage.vic.gov.au/rating-review
image
4
Draft Revenue and Rating Plan placed on public exhibition at (April) Council
meeting for a period of 28 days and calling for public submissions;
Community engagement through local news outlets and social media;
Hearing of public submissions (June); and
Draft Revenue and Rating Plan (with any revisions) presented to (June) Council
meeting for adoption.
4. What are our Principals?
The main purpose of Councils revenue collection systems (including council rates) is
to raise revenue to fund public services. To avoid unintended consequences on the
community (including ratepayers, residents, businesses and government agencies),
Brimbank’s Revenue and Rating Policy is based on the following principles:
Efficiency
– Sources of revenue should not significantly distort decisions when
engaging with council services. For example, services identified as a community
benefit as well as those that are considered “commercial” (i.e. a fee for service that
does not benefit the community clearly and directly) should be costed at their
appropriate levels.
In addition, council rates and charges should not create inefficient taxes without clear
and measurable purposes. For example, a Municipal Charge should detail what the
charge is directly funding its impact on amounts raised through General Rates.
Equity
– Equity is a subjective concept that is difficult to define, especially because it
has a number of elements. What seems reasonable to one person may not seem
acceptable to another.
Regarding the payment of council rates and charges, the burden should fall across
different types of ratepayers according to:
Vertical equity
: Taxpayers with greater capacity to pay should pay more taxes;
and
Horizontal equity
: Taxpayers in similar circumstances should be treated in a
similar way.
Brimbank recognizes that Council Rates constitute an equitable form of taxation on
the local community for the purposes of Local Government, and that the benefits that
a ratepayer may receive will not necessarily be to the extent of the rates paid (ie:
rates are not a “fee for service”).
Benefits are consumed in different quantities and types over the lifecycle of the
ratepayer e.g. maternal and child health, libraries and aged care, local laws, roads
and footpaths, parks and gardens.
Simplicity
– Council’s revenue systems should be practical and cost-effective to
administer and enforce, as well as simple to understand and comply with;
Sustainability
– The system should generate reliable revenues for council on an
ongoing basis, which rates revenue should be durable and flexible in changing
economic conditions.

image
5
Financial Management Principles
In addition to Councils stated principles above, s101 of the Local Government Act
2020 sets out the following financial management principles that Brimbank also
applies:
(1) The following are the financial management principles—
a) revenue, expenses, assets, liabilities, investments and financial transactions
must be managed in accordance with a Council's financial policies and
strategic plans;
b) financial risks must be monitored and managed prudently having regard to
economic circumstances;
c) financial policies and strategic plans, including the Revenue and Rating Plan,
must seek to provide stability and predictability in the financial impact on the
municipal community;
d)
accounts and records that explain the financial operations and financial
position of the Council must be
kept.
(2) For the purposes of the financial management principles, financial risk includes
any risk relating to the following—
a) the financial viability of the Council;
b) the management of current and future liabilities of the Council;
c) the beneficial enterprises of the Council.
Service Performance Principles
In addition to Councils stated principles above, s106 of the Local Government Act
2020 sets out the following financial management principles that Brimbank also
applies:
Service performance principles
(1) A Council must plan and deliver services to the municipal community in
accordance with the service performance principles.
(2) The following are the service performance principles—
(a) services should be provided in an equitable manner and be responsive
to the diverse needs of the municipal community;
(b) services should be accessible to the members of
the municipal community for whom the services are intended;
(c) quality and costs standards for services set by the Council should
provide good value to the municipal community;
(d) a Council should seek to continuously improve service delivery to
the municipal community in response to performance monitoring;

image
6
(e) service delivery must include a fair and effective process for
considering and responding to complaints about service provision.
Strategic planning principles
(1) A Council must undertake the preparation of its Council Plan and other
strategic plans in accordance with the strategic planning principles.
(2) The following are the strategic planning principles—
(a) an integrated approach to planning, monitoring and performance reporting
is to be adopted;
(b) strategic planning must address the Community Vision;
(c) strategic planning must take into account the resources needed for
effective implementation;
(d) strategic planning must identify and address the risks to effective
implementation;
(e) strategic planning must provide for ongoing monitoring of progress and
regular reviews to identify and address changing circumstances.
Policy Decisions
Council understands that a comprehensive review of all forms of revenue is a
lengthy task involving direct community consultation. Due to this, Council has
determined that a four-year cycle of ongoing review is appropriate to ensure that
the community is fully informed of proposed changes.
This document will list decisions pertaining to both immediate revenue decisions
in additional to future areas of development, which will appear as follows:
Example Decision
Principle
: Details which principles this declaration adheres to.
Additional information is provided in this area regarding recognition and decision
making around relevant legislation.
5. Council’s Pricing Policy
Brimbank City Council requires sufficient revenue to satisfy its service delivery needs
and fund its infrastructure needs. The most important sources of these funds are:
Government grants;
Fees and charges; and
General rates and charges.

image
7
Striking a proper balance between these elements provides equity in the distribution
of the rate burden across property owners.
It is a choice of Council as to what degree it wishes to pursue a ‘user pays’
philosophy in relation to charging for individual services on a fee for service basis.
Council’s pricing policy must determine how charges are set to reflect the cost of
services provided and if they are to defray other costs to Council.
Currently rates and charges are the primary source of revenue, accounting for
71%
of the total operating income (forecast) for 2021/22.
Decision
Principle: Efficiency / Sustainability
Council recognises the importance of an ongoing system of review to ensure the
efficiency of user-pays services provided to avoid undue stress on the rating system.
Over the course of the four-year review, Council will review non-rate revenue with a
view to reduce reliance on Rates and Charges.
5.1 Government Grants
All avenues have been pursued to obtain external grant funds for prioritised works
and Council will continue to aggressively pursue all available grants to support
community services.
5.2 Fees and Charges
Council has reviewed all fees and charges and has determined that the increased
levels are consistent with application of the user pays principle – that is, so far as is
166,743
8,291 7,921
3,533 1,000 25,756
15,511 204 6,592
Budgeted income 2021/22
('000)
Rates and charges
Statutory fees and fines
User fees
Contributions - monetary
Contributions - non
monetary
Grants - operating
Grants - capital
Net gain on sale of assets
Other income

image
8
possible, the cost of providing a direct service will be met by the fees charged.
Council has determined that an annual assessment of all fees and charges is
excessively costly for the 2021/2022 financial year and not immediately necessary.
An ongoing assessment and review of all sources of revenue is important, as it
allows Council to assess all services to ensure they are being costed appropriately.
Ongoing assessments across all directorates within a four year period has been
recognised as an appropriate method to determine this.
A schedule of the current user fees and charges is presented in the annual budget.
Also included is a selection of council services and their costs compared to the fees
charged for their provision.
For 2021/2022 Council has resolved to utilise a band of plus or minus
1.75%
with
regard to the cost/price ratio of services. In instances where this is not the case, a
rationale is included to explain the variance and the basis for the subsidy.
Decision
Principle: Efficiency / Sustainability
Council recognises the importance of a rolling review process for all service areas which
must be undertaken at least once every four years to ensure all are priced appropriately
to cover Council’s revenue requirements.
A timeline for this rolling review process, including when certain directorates will be
assessed, will be incorporated into Council’s existing Service Reviews over the next four
years.
5.3 Statutory Fees and Charges
Statutory fees and fines are those which council collects under the direction of
legislation or other government directives. The rates used for statutory fees and fines
are generally advised by the state government department responsible for the
corresponding services or legislation, and generally councils will have limited
discretion in applying these fees.
Examples of statutory fees and fines include:
Planning and subdivision fees
Building and Inspection fees
Infringements and fines
Land Information Certificate fees
Penalty and fee units are used in Victoria’s Acts and Regulations to describe the
amount of a fine or a fee.

image
9
Penalty units
Penalty units are used to define the amount payable for fines for many offences. For
example, the fine for selling a tobacco product to a person aged under 18 is
four penalty units.
One penalty unit is currently $165.22, from 1 July 2020 to 30 June 2021.
The rate for penalty units is indexed each financial year so that it is raised in line
with inflation. Any change to the value of a penalty unit will happen on 1 July each
year.
Fee units
Fee units are used to calculate the cost of a certificate, registration or licence that is
set out in an Act or Regulation. For example, the cost of depositing a Will with the
Supreme Court registrar of probates is 1.6 fee units.
The value of one fee unit is currently $14.81. This value may increase at the
beginning of a financial year, at the same time as penalty units.
The cost of fees and penalties is calculated by multiplying the number of units by the
current value of the fee or unit. The exact cost may be rounded up or down.
5.4 General Rates and Charges
Council has several means by which it can vary the amounts which are levied,
including:
a general rate;
a municipal charge;
differential rates;
service rates and charges;
special rates and charges;
rebates, waivers, deferments, concessions and exemptions.
Council Rates and Charges are primarily based on property valuations, with the
valuation of properties being conducted annually by the Victorian Valuer-General.
5
Several propositions were put through a rate modelling process to develop the
most suitable rating system. This entailed the council giving consideration to a
number of factors, such as:
equity of the system
efficiency of application
the link between rate levied and benefit to be derived.
5
https://www.land.vic.gov.au/valuations/first-time-here/about-valuer-general-victoria
image
10
6. System of Valuation
6
When determining what valuation to use when calculating rates, Council may adopt
one of the following methods:
Capital Improved Value
– the total market value of the land plus buildings and
other improvements.
Net Annual Value
– the current value of a property’s net annual rent (by law, Net
Annual Value must be at least 5% of the Capital Improved Value for commercial
property and exactly 5% of Capital Improved Value for residential property).
Site Value
– the market value of the land only.
Council is provided property valuations by the Valuer-General annually as required by
the Valuation of Land Act 1960. This ensures the value we place on each property is
up-to-date and reflects its current market value.
Ratepayers may lodge an objection if they disagree with the value of their property.
The objection must:
be in writing
lodged within 2 months of receiving the notice
state the grounds on which (why) you are objecting
Successful objections may result in the alteration of the property’s valuation, which
then may then reduce the amount of rates payable. Until a final decision has been
made by the Valuer-General, all rates and charges remain due and payable.
Decision
Principle: Equity
Brimbank Council recognises the benefit of the ad-valorem valuation system as a
measure of the property wealth of ratepayers. Council identifies the Capital Improved
Value (CIV) as the both the most equitable method of distributing rates across the
municipality, and the most flexible as it allows the application of differential rating.
6
http://www8.austlii.edu.au/cgi-bin/viewdoc/au/legis/vic/consol_act/lga1989182/s157.html
image
11
7. Uniform/Differential Rates
7
Council may choose to raise general rates by application of either:
Uniform Rates
8
– all occupancies in the municipality are allocated the same rate in
the dollar to determine the amount payable;
Differential Rates
9
– Council may allocate occupancies into categories with different
rates in the dollar in order to achieve a specified objective.
Decision
Principle: Equity
Council will apply differential rating to the following property classes:
1. Residential
2. Residential Flats/Units
3. Retirement Village
4. Commercial/Industrial Developed
5. Vacant Land
6. Commercial/Industrial Vacant Land
7. Farm
8. Cultural & Recreational Land
The following provides details of the breakup of Council declared rates and charges:
Type of Property
Rate
Multiplier
Residential
x1.17
x
Commercial/Industrial
x2.47
Farm Land
Lowest Rate
Residential Flats/Units
x1.17
Vacant Land
x2.44
Commercial/Industrial Vacant
Land
x4.00
Retirement Village
x1.09
Culture Recreation Land
x1.25
All differential rates are structured in accordance with the provision of Section 161 of
the Act, noting that the maximum differential rate in the dollar allowed can be no
more than four times the lowest differential rate.
7
http://www8.austlii.edu.au/cgi-bin/viewdoc/au/legis/vic/consol_act/lga1989182/s158.html
8
http://www8.austlii.edu.au/cgi-bin/viewdoc/au/legis/vic/consol_act/lga1989182/s160.html
9
http://www8.austlii.edu.au/cgi-bin/viewdoc/au/legis/vic/consol_act/lga1989182/s161.html
image
12
8. Differential Rating Definitions and Objectives
Primary Objective:
The money raised by differential rating categories will be
applied to the items of expenditure described in the Annual Budget by Council. The
level of the rate for these categories are considered to provide for an appropriate
contribution to Council’s budgeted expenditure, having regards to the characteristics
of the land.
The geographical location of the land within these differential rates are wherever
located within the municipal district, without reference to ward boundaries.
8.1 Residential Property
Residential property is any property, which is used for private residential
purposes, including but not limited to houses and dwellings together with vacant
unoccupied houses or dwellings and includes vacant land which is located within
the Solomon Heights Estate in North Sunshine which is bounded on the east by
the Melbourne to Sydney freight line and is north of Munro Avenue, east of
Vermont Avenue and south of Baldwin Avenue. It excludes motels, caravan parks,
supported accommodation, accommodation houses, boarding houses and the like.
Rateable assessments under this category will be charged at a multiplier of rate
of
114%
of the Farm Land differential rate (the lowest rate).
8.2 Residential Flat/Unit Property
Residential Flat/Unit property is any property which is used for private residential
purposes, including but not limited to flats, units, dual occupancy dwellings
together with vacant flats, units, dual occupancy dwellings. It excludes motels,
caravan parks, supported accommodation, accommodation houses, boarding
houses and the like.
Rateable assessments under this category will be charged at a multiplier of rate
of
114%
of the Farm Land differential rate (the lowest rate).
8.3 Retirement Village Property
Retirement village property is any property, which is defined as a Retirement
Village under the Retirement Villages Act 1986.
Rateable assessments under this category will be charged at a multiplier of rate
of
105%
of the Farm Land differential rate (the lowest rate).
8.4 Commercial/Industrial Developed Property
Commercial/Industrial developed land is any land on which a building designed or
adapted for occupation is erected to be used for business and/or administrative
purposes, which are used primarily for manufacturing processes, including, but
not limited to properties used for:
The sale or hire of goods by retail sales, e.g. shops, auction rooms, hardware
stores;
The manufacture of goods where the goods are sold on the property;
The provision of entertainment, e.g. theatres, cinemas, amusement parlors,
nightclubs;

image
13
Media broadcasting/communication establishments, e.g. television stations,
newspaper offices, radio stations, and associated facilities;
The provision of accommodation other than private residential, e.g. motels,
caravan parks, camping grounds, camps, supported accommodation,
accommodation houses, hostels, boarding houses;
The provision of hospitality, e.g. hotels, bottle shops, restaurants, cafés,
takeaway food establishments, tearooms;
Tourist and leisure industry, e.g. flora and fauna parks, gymnasiums, golf
courses, indoor sport stadiums, gaming establishments;
Showrooms, e.g. display of goods;
Brothels;
Commercial storage, e.g. mini storage units, wholesale distributors;
Halls for commercial hire;
Mixed businesses/milk bars (those operating in a residential type zone under
the Brimbank Planning Scheme and nonconforming residential/milk bar
properties within industrial zones under the Brimbank Planning Scheme with
attached residences, occupied as the principal place of residence of the
person(s) operating the mixed business/milk bar component of the rateable
property, will have the residential portion rated as residential);
The manufacture of goods, equipment, plant, machinery, food or beverage
which are generally not sold or consumed on site;
Warehouse/bulk storage of goods;
The treatment and storage of industrial waste materials;
Properties used for the provision of health services, hospitals, nursing homes,
rehabilitation, medical practices and dental practices; and
Properties used as offices.
Rateable assessments under this category will be charged at a multiplier of rate of
247%
of the Farm Land differential rate (the lowest rate).
Additional Differential Rate Objective
: This rate is set higher to recognize that
there is generally a higher capacity to pay due to income earning capacity of the
property.
8.5 Vacant Land
Vacant land is any land, which is:
o
Unimproved land; and
o
which does not have the characteristics of:
Commercial/Industrial Vacant Land; or
Farm Property,
but does not include land which is located within the Solomon Heights Estate in
North Sunshine which is bounded on the east by the Melbourne to Sydney freight
line and is north of Munro Avenue, east of Vermont Avenue and south of Baldwin
Avenue.
Rateable assessments under this category will be charged at a multiplier of rate
of
244%
of the Farm Land differential rate (the lowest rate).

image
14
Additional Differential Rate Objective
: The Vacant Land Differential Rate is
set higher to encourage development of vacant land sites and ensure that vacant
land property owners make a fair and reasonable contribution for current and
future infrastructure development.
8.6 Commercial/Industrial Vacant Land
Commercial/Industrial Vacant land is any land on which no building designed or
adapted for occupation is erected and is located within:
o
Commercial 1, 2 or 3 Zone;
o
Industrial 1, 2 or 3 Zone;
o
an Activity Centre Zone with an approved precinct plan for commercial or industrial use;
o
a Mixed Used Zone;
o
a Comprehensive Development Zone with an approved Concept Plan for commercial
use; or
o
a Special Use Zone
but does not include land which is located within the Solomon Heights Estate in
North Sunshine which is bounded on the east by the Melbourne to Sydney freight
line and is north of Munro Avenue, east of Vermont Avenue and south of Baldwin
Avenue.
Rateable assessments under this category will be charged at a multiplier of rate
of
400%
of the Farm Land differential rate (the lowest rate).
Additional Differential Rate Objective
: This rate is set higher to encourage
development of Commercial/Industrial vacant land sites and ensure that
Commercial/Industrial vacant land property owners make a fair and reasonable
contribution for current and future infrastructure development.
8.7 Farm Property
Farm property is any land, which is:
o
Not less than 2 hectares in area;
o
Used for the carrying of a business of primary production as determined by the
Australian Taxation Office; and
o
Used primarily for grazing (including agistment), dairying, pig farming, poultry farming,
fish farming, tree farming, bee keeping, viticulture, horticulture, fruit growing, or the
growing of crops of any kind or for any combination of these activities.
The Farm Property Differential Rate is the lowest (and base) rate, and does not
require any additional objectives.
8.8 Cultural and Recreational Land
Under the Cultural and Recreational Land Act 1963, provision is made for a
Council to grant a rating concession to any recreational lands which meet the test
of being rateable land under the Local Government Act 1989.
Rateable assessments under this category will be charged at a multiplier of rate
of
125%
of the Farm Land differential rate (the lowest rate).

image
15
9. Municipal Charge
10
A Municipal Charge can be applied to properties allowing Council to recover part of
the administrative cost in operating Council.
The Act is not definitive on what comprises administrative costs, however, Council
declares that administrative programs such as finance, asset management,
information systems, corporate records, human resources and governance are
supported by this income.
Legislation requires that this amount cannot exceed 20% of total rates raised
(including rates and municipal charge combined).
Decision
Principle: Simplicity
Brimbank recognises that Municipal Charges are a useful tool to ensure all ratepayers
contributes an equal amount to the administrative functions of council, separate from
the valuation of their property.
Council will declare a Municipal Charge to be applied on rateable occupancies at a rate
no more than 20% of total rates raised in line with legislation.
10. Rebates and Waivers
The Act provides Council with the ability to provide a General Rates rebate to eligible
recipients in accordance the State Concessions Act 2004 on the proviso that the
rateable or part of rateable land by the applicant is that person’s sole or principal
place of residence.
This rebate is available to Pensioners, War Widows and returned Servicemen on a
War Pension who is totally and permanently incapacitated. Proof of eligibility is
determined by the Department of Health and Human Services (DHHS) and verified
by Council.
In addition to the rebate Council may choose to provide additional rate waivers at its
sole discretion. In this manner, Council allows for an additional waiver available to
ratepayers that satisfy the conditions of the DHHS rebate as well as waivers of
penalty interest charges to eligible applicants in accordance with the Hardship Policy.
Decision
Principle: Equity
Brimbank recognises the importance of providing financial relief to ratepayers identified
by DHHS through their rates rebate program. Council chooses to adopt the rebates
available through the State Concessions Act 2004.
In addition, Council will provide a rates waiver on these occupancies at a rate set within
the Annual Budget.
10
http://www8.austlii.edu.au/cgi-bin/viewdoc/au/legis/vic/consol_act/lga1989182/s159.html
image
16
11. Hardship Policy
Council recognises there are cases of genuine financial hardship requiring respect
and compassion in special circumstances.
Brimbank has adopted a Hardship Policy that establishes the guidelines for
assessment of a hardship application based on the principles of fairness, integrity,
confidentiality and compliance with statutory requirements.
In developing this policy, Brimbank City Council considered the demographic makeup
of the municipality and took into consideration that almost 25% of residential
properties receive a government rebate on their rates and charges.
As part of the Brimbank City Council Coronavirus (COVID-19) Response Strategy a
COVID-19 Financial Hardship Policy was adopted by Council. The Policy is to assist
impacted local businesses, residents, and any other affected ratepayers.
12. Service Rates and Charges
The Act allows Council to declare a Service Rate or Service charge which can be
applied for any of the following services:
Provision of a water supply
Collection and disposal of refuse
Provision of sewerage services
Any other prescribed service
This service rate or service charge may be declared based on criteria specified by
Council.
Decision
Principle: Equity
Council recognises that waste management services and are directly
suited to collection via Service Charges as a fee-for-service, or as a Levy suited
for collection across all rateable and non-rateable occupancies.
Council declares the following Service Charges:
Public Amenities Cleansing Levy
80ltr Environmental Charge
140ltr Environmental Charge
240ltr Environmental Charge*
140ltr Green Waste Charge
240ltr Green Waste Charge
* No longer available/existing customers only.

image
17
All Service Charges are set on a full cost recovery basis, where the income received
from the charge offsets the direct costs of delivering the service.
1. Public Amenities Cleansing Levy
The
Public Amenities Cleansing Levy
applies to all rateable occupancies to ensure that
all rateable occupancies fairly contribute to the cost of street sweeping, waste
and rubbish collection and disposal from public places.
2. Environmental Service Charges
Environmental Service Charges directly funds the collection and disposal of
household waste and recyclables. All residential, residential flats/units and
retirement village units will incur a 140 litre Environmental Charge for the
provision of a domestic garbage bin and recycling service, including non-rateable
occupancies.
Residents may request an 80 litre domestic garbage bin to replace this service
with Environmental Charges to be adjusted from the date that the relevant bins
are replaced.
3. Green Waste Service Charges
The Green Waste Service Charges are available to all residential, residential
flat/unit and retirement village units and directly funds the collection and disposal
of green waste. Residents may request a 140 litre or 240 litre Green Waste bins.
13. Special Rates and Charges
The Act allows Victorian Councils to impose a special rate, a special charge, or a
combination of both, for works or services on ratepayers who receive “special
benefit” from these works or services.
A work is of special benefit to a portion of a local authority area if the lands
comprising that portion derive from the work a benefit which is not shared by other
lands or a benefit which is additional to, or greater than, that which is derived by
other lands.
Decision
Principle: Efficiency / Equity
Council recognises the importance of projects and support that Special
Rates and Charges can provide specific ratepayers requiring “special benefits”.
Council currently provides support through several Special Rates and Charges
schemes, and will continue to assess existing and new schemes based on their
individual merits.

image
18
Current Special Rates and Charges schemes are as follows:
Flora Street Keilor Special Charge
Providing and maintaining community infrastructure in the municipal district by the
construction of 475 lineal metres of Flora Street, Keilor, commencing from about 65
metres north of the Old Calder Highway and associated works.
Marketing and Business Development Special Rates
Supporting the establishment of representative Business Associations in Town Centres
to drive local leadership and business growth and development.
Two special rate schemes have been established to fund marketing and business
development programs in St Albans and Sunshine town centres. The programs
provide secure funds which Council collects and provides to the Business Associations
to employ a marketing coordinator and deliver ongoing marketing and business
development programs.
14. Other Rating Components
Fire Services Property Levy
While the Fire Service Property Levy is not part of the rating strategy, from 1 July
2013, Council is responsible for the collection of the FSPL on behalf of the State
Government.
Prior to the introduction of the Fire Services Property Levy, Victoria’s fire services
were funded by financial contributions from insurance companies, the State
Government and metropolitan councils. Insurance companies recovered the cost of
their contributions by imposing a fire services levy on insurance premiums.
The Fire Services Property Levy Act 2012 (FSPLA) determines the legal framework for
the calculation of Fire Services Property Levy.
Local Government was appointed as the collection agency for the State Government
to collect the levy on leviable land within their municipal district including leviable
land owned by Council.
Council acts solely as a collection agent regarding these charges.
The Rates Cap
In 2015, the Victorian Government introduced rate capping legislation in the form of
its “Fair Go Rates System” (FGRS). The rate capping system introduces an annual
rate cap set by the Minister for Local Government which controls general rate
increases for all councils during that financial year.
Council recognizes the challenges regarding predicting rate caps over a four-year
period, as this figure is provided by the Essential Services Commission annually
11
,
11
https://www.esc.vic.gov.au/local-government/annual-council-rate-caps
image
19
however Council will avoid using Higher Rate Cap Applications to fund services
wherever possible.
Details of Council’s financial position, including rate increases, is included in the
2021-2031 Long Term Financial Plan.
Penalty Interest
The Act allows Council to charge interest on unpaid rates and charges in accordance
with the rate fixed under Section 2 of the Penalty Interest Rate Act 1983. The penalty
interest rate applicable under the Local Government Act 1989 is the rate ruling on 1
July each year.
Decision
Principle: Equity
Council recognises the importance of prompt payments to fund Council services and
avoid borrowing funds to cover budget short-falls. The application of interest assists in
the continuance of service provision and ensures that general rate revenue provided
by prompt payments are not unduly effected.
Council will adopt the full interest rate applicable under the Act.
Debt Recovery
Should a ratepayer fall into arrears with payment of rates and charges, reminder
notices will be issued for these occupancies. Council will also make every reasonable
effort to contact ratepayers but notes that it is the ratepayer’s responsibility to
properly advise Council of their contact details.
If no payment is forthcoming (or no arrangements have been made to pay the
amount outstanding), Council will pursue the outstanding rates and charges. All costs
incurred for recovery are added to the amount outstanding.
Full details of Council’s Debt Recovery declarations are provided in the Debt Recovery
Policy.

image
20
When do we Collect Rates?
In accordance with the Act, Council must allow a person to pay a rate or charge in
four instalments. The instalments are due and payable on the date fixed by the
Minister by notice published in the Government Gazette.
All rates must be paid via instalments with the due dates for payment each financial
year as follows:
1st Instalment due – 30 September
2nd Instalment due – 30 November
3rd Instalment due – 28 February
4th Instalment due – 31 May
Additionally, the Act provides that a Council may allow a person to pay a rate or
charge in a lump sum on 15 February. It also allows the provision of other forms of
instalment payments (not lump sum), at the discretion of Council.
Decision
Principle: Sustainability
Council recognises that maintaining a frequent, consistent and reliable revenue stream
is important for cash-flow purposes. To this end, Council:
Must offer the four instalment payment method with due dates fixed by the
Minister;
Does not offer the lump sum due date of 15 February;
Provides a 10 monthly instalment option commencing from 30 September, up
to and including 30 June each financial year. This option is restricted to
ratepayers making payment by a Council approved method of direct debit.

image
21
Appendix One
Summary of Revenue and Rating Decisions
The following declarations form the basis for the rating portion of this strategy:
Council’s Pricing Policy
Decision
Principle: Efficiency / Sustainability
Council recognises the importance of an ongoing system of review to ensure the
efficiency of user-pays services provided to avoid undue stress on the rating system.
Over the course of the four-year review, Council will review all non-rate revenue with
a view to reduce reliance on Rates and Charges.
Fees and Charges
Decision
Principle: Efficiency / Sustainability
Council recognises the importance of a rolling review process for all service areas which
must be undertaken at least once every four years to ensure all are priced appropriately
to cover Council’s revenue requirements.
A timeline for this rolling review process, including when certain directorates will be
assessed, will be incorporated into Council’s existing Service Reviews over the next four
years.
System of Valuation
Decision
Principle: Equity
Brimbank Council recognises the benefit of the ad-valorem valuation system as a
measure of the property wealth of ratepayers. Council identifies the Capital Improved
Value (CIV) as the both the most equitable method of distributing rates across the
municipality, and the most flexible as it allows the application of differential rating.

image
22
Uniform / Differential Rates
Decision
Principle: Equity
Council will apply differential rating to the following property classes:
1. Residential
2. Residential Flats/Units
3. Retirement Village
4. Commercial/Industrial Developed
5. Vacant Land
6. Commercial/Industrial Vacant Land
7. Farm
8. Cultural & Recreational Land
The following provides details of the breakup of Council declared rates and charges:
Type of Property
Rate
Multiplier
Residential
x1.17
x
Commercial/Industrial
x2.47
Farm Land
Lowest Rate
Residential Flats/Units
x1.17
Vacant Land
x2.44
Commercial/Industrial Vacant
Land
x4.00
Retirement Village
x1.09
Culture Recreation Land
x1.25
All differential rates are structured in accordance with the provision of Section 161 of
the Act, noting that the maximum differential rate in the dollar allowed can be no
more than four times the lowest differential rate.
Municipal Charge
Decision
Principle: Simplicity
Brimbank recognises that Municipal Charges are a useful tool to ensure all ratepayers
contributes an equal amount to the administrative functions of council, separate from
the valuation of their property.
Council will declare a Municipal Charge to be applied on rateable occupancies at a rate
no more than 20% of total rates raised in line with legislation.

image
23
Rebates and Waivers
Decision
Principle: Equity
Brimbank recognises the importance of providing financial relief to ratepayers identified
by DHHS through their rates rebate program. Council chooses to adopt the rebates
available through the State Concessions Act 2004.
In addition, Council will provide a rates waiver on these occupancies at a rate set within
the Annual Budget.
Service Rates and Charges
Decision
Principle: Equity
Council recognises that waste management services and are directly suited to
collection via Service Charges as a fee-for-service, or as a Levy suited for
collection across all rateable and non-rateable occupancies.
Council declares the following Service Charges:
Public Amenities Cleansing Levy
80ltr Environmental Charge
140ltr Environmental Charge
240ltr Environmental Charge*
140ltr Green Waste Charge
240ltr Green Waste Charge
* No longer available/existing customers only.
Special Rates and Charges
Decision
Principle: Efficiency / Equity
Council recognises the importance of projects and support that Special Rates and
Charges can provide specific ratepayers requiring “special benefits”. Council currently
provides support through several Special Rates and Charges schemes, and will
continue to assess existing and new schemes based on their individual merits.

image
24
Penalty Interest
Decision
Principle: Equity
Council recognises the importance of prompt payments to fund Council services and
avoid borrowing funds to cover budget short-falls. The application of interest assists in
the continuance of service provision and ensures that general rate revenue provided
by prompt payments are not unduly effected.
Council will adopt the full interest rate applicable under the Act.
Collection of Rates
Decision
Principle: Sustainability
Council recognises that maintaining a frequent, consistent and reliable revenue stream
is important for cash-flow purposes. To this end, Council:
Must offer the four instalment payment method with due dates fixed by the
Minister;
Does not offer the lump sum due date of 15 February;
Provides a 10 monthly instalment option commencing from 30 September, up
to and including 30 June each financial year. This option is restricted to
ratepayers making payment by a Council approved method of direct debit.

image

image
Brimbank City Council
Telephone
9249 4000
Email
info@brimbank.vic.gov.au
Post
PO Box 70, Sunshine, VIC 3020
Hearing or speech impaired?
• TTY dial
133 677
• Speak & Listen
1300 555 727
www.relayservice.gov.au
, then enter
03 9249 4000
Find us on Facebook, Twitter and YouTube
www.facebook.com/brimbankcouncil
www.twitter.com/brimbankcouncil
www.youtube.com/brimbankcitycouncil
www.brimbank.vic.gov.au
098 - 0321