Types of Differential Rates

Rates to be levied

The rate and amount of rates payable in relation to land in each category of differential are:

  • A general rate of 0.222737% (0.222737 cents in the dollar of CIV) for all rateable residential properties
  • A residential vacant land rate of 0.278421% (0.278421 cents in the dollar of CIV) for all rateable residential vacant land properties
  • A commercial rate of 0.289558% (0.289558 cents in the dollar of CIV) for all rateable commercial properties including properties with six or more bedrooms which are rented out as holiday accommodation
  • A tourist accommodation rate of 0.245011% (0.245011 cents in the dollar of CIV) for all rateable tourist accommodation properties, that is properties having five or less bedrooms which are rented out as holiday accommodation.
  • A cultural and recreational (concessional) rate of 0.055684% (0.055684 cents in the dollar of CIV) for all rateable cultural and recreational properties.

Residential land

Residential land is any land, which is:

  • Used primarily for residential purposes; or
  • Unoccupied but zoned Residential under the Borough of Queenscliffe Planning Scheme; and
  • Not Commercial land or Tourist Accommodation land

The objective of this differential rate is to ensure that all rateable land makes an equitable financial contribution to the cost of carrying out the functions of Council, including (but not limited to) the:

  • Construction and maintenance of infrastructure assets
  • Development and provision of community services
  • Provision of general support services

The types and classes of rateable land within this differential rate are those having the relevant characteristics described above.

Residential vacant land

  • Residential vacant land is any residential land upon which there are no buildings, structures or improvements.
  • The objective of this differential rate is to include promoting housing development on vacant land, while continuing to ensure all rateable land makes an equitable financial contribution to the cost of carrying out the functions of Council.
  • The types and classes of rateable land within this differential rate are those having the relevant characteristics described above.
  • The money raised by the differential rate will be applied to the items of expenditure described in the Budget by Council. The level of the rate for land in this category is considered to provide for an appropriate contribution to Council’s budgeted expenditure, having regard to the characteristics of the land.

Commercial land

Commercial land is any land which is:

  • Used primarily for the carrying out the manufacture or production of, or trade in, goods or services (including accommodation); or
  • Unoccupied but zoned Business under the Borough of Queenscliffe Planning Scheme; and
  • Not Tourist Accommodation land

The objective of this differential rate is to ensure that all rateable commercial properties make an equitable financial contribution to the cost of carrying out the functions of Council, including (but not limited) to the:

  • Costs association with the Visitor Information Centre service and tourism promotion.
  • Construction and maintenance of infrastructure assets
  • Development and provision of community services
  • Provision of general support services

The types and classes of rateable land within this differential rate are those having the relevant characteristics described above.

Tourist accommodation land

Tourist accommodation land is any land, which:

  • Contains a dwelling, unit, cabin or house or part of a house, with five or less bedrooms available for holiday rental that is used, whether primarily or otherwise, to provide holiday accommodation;

The objective of this differential rate is to ensure that all smaller scale rateable tourist accommodation properties make an equitable and appropriate financial contribution to the cost of carrying out the functions of Council including (but not limited) to the:

  • Costs association with the Visitor Information Centre service and tourism promotion.
  • Construction and maintenance of infrastructure assets
  • Development and provision of community services
  • Provision of general support services

The types and classes of rateable land within this differential rate are those having the relevant characteristics described above.