Penalty Current Rates

A penalty of 10% will be added to each installment or any portion of it not paid on or before the Due Date.

Additional Charges

An additional penalty charge of 10% will be incurred on rates remaining unpaid as at the following 1 January, and further charges of 10% will be incurred at 6 monthly intervals thereafter on the balance of rates owing from previous rating years.

Goods and Services Tax

Penalties on rates do not attract G.S.T due to a ruling by the Inland Revenue Department. For this reason, all rates are G.S.T inclusive except for penalties applied.


Rates are a charge on the land, therefore liability for the payment of arrears of rates transfers to the new owner of the property.  If you have recently purchased this property and arrears appear on the rates invoice even if you feel they are the responsibility of the previous owner, it is very much in your interest to ensure they are paid immediately.  Please either contact the previous owner or advise your Solicitor.

Only monies actually received in the office of the Waimate District Council by 4.30pm will be accepted as paid by the due date. Late payment of this invoice due to delays in the mail service are not the responsibility of the Council.