Cap. 116B 《差餉條例——立法局決議(合併版)》Rating Ordinance—Resolutions of the Legislative Council (Consolidated)

生效中

版本日期: 2024-03-14

Cap. 116A

Cap. 116C

Rating Ordinance—Resolutions of the Legislative Council (Consolidated)

(E.R. 2 of 2024)

(Cap. 116, sections 2, 18(1), 18(2), 19(1) and 36(1)(1))

(Format changes—E.R. 2 of 2024)

Resolutions made and passed by the Legislative Council—

(a)

under section 18(1) of the Rating Ordinance on 14 February 1979:

Resolved, in exercise of the powers conferred by section 18(1) of the Rating Ordinance, that with effect from 1 April 1979—

(1)

the resolution made and passed by the Legislative Council on 15 March 1978 and published in the Gazette of 17 March 1978 as Legal Notice No. 58 of 1978, which determined the percentages of the rateable values of tenements for the purpose of computing general rates and Urban Council rates, be revoked;

(2)

for every tenement in a specified area set out in the first column of the Schedule, the general and Urban Council rates shall be computed on the basis of the respective percentage of the rateable value of such tenement set out opposite that area in the second and third columns of the Schedule.

Schedule

Specified Area	General Rates	Urban Council Rates
A	7 1/2%	4%
BC	7 1/2%	4%
D	11%	Nil
E	11%	Nil
F1, F2, F3, F4, F5, F6 and F7	9%	Nil
G1, G2, G3, G4 and G5	9%	Nil
H1, H2, H3, H4 and H5	9%	Nil
J1, J2 and J3	9%	Nil
K1 and K2	9%	Nil
L1, L2, L4 and L5	9%	Nil
M1, M2, M3, M4 and M5	9%	Nil
N1, N2 and N3	8%	Nil

(L.N. 44 of 1979)

(b)

under section 18(1) of the Rating Ordinance on 13 February 1980:

Resolved, in exercise of the powers conferred by section 18(1) of the Rating Ordinance that, for the period 1 April 1980 to 31 March 1981, for every tenement in a specified area set out in the first column of the Schedule, the general and Urban Council rates shall be computed on the basis of the respective percentage of the rateable value of such tenement set out opposite that area in the second and third columns of the Schedule.

Schedule

Specified Area	General Rates	Urban Council Rates
A	7 1/2%	4%
BC	7 1/2%	4%
D and D2	11%	Nil
E	11%	Nil
F1, F2, F3, F4, F5, F6 and F7	10%	Nil
G1, G2, G3, G4 and G5	10%	Nil
H1, H2, H3, H4 and H5	10%	Nil
J1, J2, J3 and J4	10%	Nil
K1 and K2	10%	Nil
L1, L2, L4 and L5	10%	Nil
M1, M2, M3, M4 and M5	10%	Nil
N1, N2, N3, N4 and N5	9%	Nil
P	5 1/2%	Nil
Q	5 1/2%	Nil
R	5 1/2%	Nil
S	5 1/2%	Nil

(L.N. 36 of 1980)

(c)

under section 18(1) of the Rating Ordinance on 11 March 1981:

Resolved, in exercise of the powers conferred by section 18(1) of the Rating Ordinance that, for the period 1 April 1981 to 31 March 1982, for every tenement in a specified area set out in the first column of the Schedule, the general and Urban Council rates shall be computed on the basis of the respective percentage of the rateable value of such tenement set out opposite that area in the second and third columns of the Schedule.

Schedule

Specified Area	General Rates	Urban Council Rates
A	7 1/2%	4%
BC	7 1/2%	4%
D and D2	11%	Nil
E	11%	Nil
F1, F2, F3, F4, F5, F6 and F7	11%	Nil
G1, G2, G3, G4 and G5	11%	Nil
H1, H2, H3, H4 and H5	11%	Nil
J1, J2, J3 and J4	11%	Nil
K1 and K2	11%	Nil
L1, L2, L4 and L5	11%	Nil
M1, M2, M3, M4 and M5	11%	Nil
N1, N2, N3, N4 and N5	10%	Nil
P	7%	Nil
Q	7%	Nil
R	7%	Nil
S	7%	Nil

(L.N. 67 of 1981)

(d)

under section 18(1) of the Rating Ordinance on 20 January 1982:

Resolved, in exercise of the powers conferred by section 18(1) of the Rating Ordinance that, for the period 1 April 1982 to 31 March 1983, for every tenement in a specified area set out in the first column of the Schedule, the general and Urban Council rates shall be computed on the basis of the respective percentage of the rateable value of such tenement set out opposite that area in the second and third columns of the Schedule.

Schedule

Specified Area	General Rates	Urban Council Rates
A	3 1/2%	8%
BC	3 1/2%	8%

(L.N. 19 of 1982)

(e)

under section 18(1) of the Rating Ordinance on 10 March 1982:

Schedule

Specified Area	General Rates	Urban Council Rates
D and D2	11%	Nil
E	11%	Nil
F1, F2, F3, F4, F5, F6 and F7	11%	Nil
G1, G2, G3, G4 and G5	11%	Nil
H1, H2, H3, H4 and H5	11%	Nil
J1, J2, J3 and J4	11%	Nil
K1 and K2	11%	Nil
L1, L2, L4 and L5	11%	Nil
M1, M2, M3, M4 and M5	11%	Nil
N1, N2, N3, N4 and N5	11%	Nil
P	8%	Nil
Q	8%	Nil
R	8%	Nil
S	8%	Nil

(L.N. 78 of 1982)

(f)

under section 18(1) of the Rating Ordinance on 27 April 1983:

Resolved, in exercise of the powers conferred by section 18(1) of the Rating Ordinance that, for the period 1 April 1983 to 31 March 1984, for every tenement in a specified area set out in the first column of the Schedule, the general and Urban Council rates shall be computed on the basis of the respective percentage of the rateable value of such tenement set out opposite that area in the second and third columns of the Schedule.

Schedule

Specified Area	General Rates	Urban Council Rates
A	5 1/2%	8%
BC	5 1/2%	8%
D and D2	13 1/2%	Nil
E	13 1/2%	Nil
F1, F2, F3, F4, F5, F6 and F7	13 1/2%	Nil
G1, G2, G3, G4 and G5	13 1/2%	Nil
H1, H2, H3, H4 and H5	13 1/2%	Nil
J1, J2, J3 and J4	13 1/2%	Nil
K1 and K2	13 1/2%	Nil
L1, L2, L4 and L5	13 1/2%	Nil
M1, M2, M3, M4 and M5	13 1/2%	Nil
N1, N2, N3, N4 and N5	13 1/2%	Nil
P	11%	Nil
Q	11%	Nil
R	11%	Nil
S	11%	Nil

(L.N. 150 of 1983)

(g)

under sections 18(1), 18(2), 19(1) and 36(1)(l) of the Rating Ordinance on 16 May 1984:

Resolved—

(a)

that the percentage prescribed for the purposes of section 18(1) of the Rating Ordinance for the period 1 April 1984 to 31 March 1985 shall, in respect of every tenement in a specified area listed in the first column of the Schedule, be the percentage of the rateable value of such tenement respectively set out opposite that area in the second and third columns of the Schedule;

(b)

that, with effect from 1 April 1984, the percentage prescribed for the purposes of section 18(2) of the Rating Ordinance shall be—

(i)

7.5% in respect of any tenement for which an unfiltered supply of fresh water is available from a Government water-main; and

(ii)

15% in respect of any tenement for which no supply of fresh water is available from a Government water-main; and

(c)

that, with effect from 1 April 1984—

(i)

the percentage prescribed for the purposes of section 19(1) of the Rating Ordinance shall be 20%; and

(ii)

the amount prescribed for the purposes of section 36(1)(l) of the Rating Ordinance shall be $1,000.

Schedule

Specified Area	General Rates	Urban Council Rates
A	3%	2.5%
BC	3%	2.5%
D and D2	5.5%	Nil
E	5.5%	Nil
F1, F2, F3, F4, F5, F6 and F7	5.5%	Nil
G1, G2, G3, G4 and G5	5.5%	Nil
H1, H2, H3, H4 and H5	5.5%	Nil
J1, J2, J3 and J4	5.5%	Nil
K1 and K2	5.5%	Nil
L1, L2, L4 and L5	5.5%	Nil
M1, M2, M3, M4 and M5	5.5%	Nil
N1, N2, N3, N4 and N5	5.5%	Nil
P	5%	Nil
Q	5%	Nil
R	5%	Nil
S	5%	Nil

(L.N. 128 of 1984)

(h)

under sections 2 and 18(1) of the Rating Ordinance on 13 March 1985:

Resolved that with effect from 1 April 1985 the percentage prescribed for the purposes of section 18(1) of the Rating Ordinance shall, in respect of every tenement in a specified area listed in the first column of the Schedule, be the percentage of the rateable value of such tenement respectively set out opposite that area in the second and third columns of the Schedule.

Schedule

Specified Area	General Rates	Urban Council Rates
A	3%	2.5%
BC	3%	2.5%
D and D2	5.5%	Nil
E	5.5%	Nil
F1, F2, F3, F4, F5, F6 and F7	5.5%	Nil
G1, G2, G3, G4 and G5	5.5%	Nil
H1, H2, H3, H4 and H5	5.5%	Nil
J1, J2, J3 and J4	5.5%	Nil
K1 and K2	5.5%	Nil
L1, L2, L4 and L5	5.5%	Nil
M1, M2, M3, M4 and M5	5.5%	Nil
N1, N2, N3, N4 and N5	5.5%	Nil
P	5.5%	Nil
Q	5.5%	Nil
R	5.5%	Nil
S	5.5%	Nil

(L.N. 48 of 1985)

(i)

under sections 2 and 18(1) of the Rating Ordinance on 29 January 1986:

Resolved that with effect from 1 April 1986 the percentage prescribed for the purposes of section 18(1) of the Rating Ordinance shall in respect of every tenement—

(a)in the Urban Council area be—(i)general rates	2.5%;
(ii)Urban Council rates	3.5%;
(b)in the Regional Council area be—(i)general rates	Nil;
(ii)Regional Council rates	6.0%.

(L.N. 21 of 1986)

(j)

under section 36(1)(l) of the Rating Ordinance on 9 March 1988:

Resolved that with effect from 1 April 1988 the amount prescribed for the purpose of section 36(1)(l) of the Rating Ordinance shall be $1,200.

(L.N. 59 of 1988)

Editorial Note: 1. Please also see the Resolution of the Legislative Council in L.N. 219 of 1990.“Resolution made and passed by the Legislative Council under sections 2 and 18(1) of the Rating Ordinance on 4 July 1990.R that with effect form 1 April 1990 the percentage prescribed for the purposes of section 18(1) of the Rating Ordinance shall in respect of every tenement—

(a)	in the Urban Council area be—
	(i)	general rates	4.0%;
	(ii)	Urban Council rates	3.5%;
(b)	in the Regional Council area be—
	(i)	general rates	1.5%;
	(ii)	Regional Council rates	6.0%.”.

2. Please also see the Resolution of the Legislative Council in L.N. 196 of 1991.“Resolution made and passed by the Legislative Council under sections 18(1), 19(1)(b) and 36(1)(l) of the Rating Ordinance on 15 May 1991.R that—

(a)	with effect from 1 April 1991 the percentage prescribed for the purposes of section 18(1) of the Rating Ordinance is in respect of every tenement—
	(i)	in the Urban Council area—
		(A)	general rates	2.5%;
		(B)	Urban Council rates	3.0%;
	(ii)	in the Regional Council area—
		(A)	general rates	1.75%;
		(B)	Regional Council rates	3.75%;
(b)	the prescribed percentage for the purposes of section 19(1)(b) of the Rating Ordinance in relation to the year beginning on 1 April 1991 and ending on 31 March 1992 is 25%; and
(c)	with effect from 1 April 1991 the amount prescribed for the purposes of section 36(1)(l) of the Rating Ordinance is $2,000.”.

3. Please also see the Resolution of the Legislative Council in L.N. 288 of 1994.“Resolution made and passed by the Legislative Council under sections 2, 18(1), 19(1)(b) and 36(1)(l) of the Rating Ordinance (Cap. 116) on 18 May 1994.R that—

(a)	with effect from 1 April 1994 the percentage prescribed for the purposes of section 18(1) of the Rating Ordinance is in respect of every tenement—
	(i)	in the Urban Council area—
		(A)	general rates	2.7%;
		(B)	Urban Council rates	2.8%;
	(ii)	in the Regional Council area—
		(A)	general rates	1.1%;
		(B)	Regional Council rates	4.4%;
(b)	the prescribed percentage for the purposes of section 19(1)(b) of the Rating Ordinance in relation to each of the years beginning on 1 April 1994 and ending on 31 March 1995 and beginning on 1 April 1995 and ending on 31 March 1996 is 20%; and
(c)	with effect from 1 April 1994 the amount prescribed for the purpose of section 36(1)(l) of the Rating Ordinance is $2,600.”.

4. Please also see the Resolution of the Legislative Council in L.N. 236 of 1997.“Resolution made and passed by the Legislative Council under sections 18(1), 19(1)(b) and 36(1)(l) of the Rating Ordinance (Cap. 116) on 14 May 1997.R that—

(a)	with effect from 1 April 1997, the percentage prescribed for the purposes of section 18(1) of the Rating Ordinance is in respect of every tenement—
	(i)	in the Urban Council area—
		(A)	general rates	2.4%;
		(B)	Urban Council rates	2.6%;
	(ii)	in the Regional Council area—
		(A)	general rates	0.8%;
		(B)	Regional Council rates	4.2%;
(b)	the prescribed percentage for the purposes of section 19(1)(b) of the Rating Ordinance in relation to each of the years beginning on 1 April 1997 and ending on 31 March 1998 and beginning on 1 April 1998 and ending on 31 March 1999 is 20%; and
(c)	with effect from 1 April 1997, the amount prescribed for the purposes of section 36(1)(l) of the Rating Ordinance is $3,000.”.

5. Please also see the Resolution of the Provisional Legislative Council in L.N. 195 of 1998. “Resolution made and passed by the Provisional Legislative Council under section 18(1) of the Rating Ordinance (Cap. 116) on 25 March 1998. R that—

(a)	the percentage prescribed for the purposes of section 18(1) of the Rating Ordinance for the period from 1 April 1998 to 31 March 1999 shall be—
	(i)	in respect of every tenement in the Urban Council area and included in a valuation list in force—
		(A)	for general rates	1.9%;
		(B)	for Urban Council rates	2.6%;
	(ii)	in respect of every tenement in the Regional Council area and included in a valuation list in force—
		(A)	for general rates	0.3%;
		(B)	for Regional Council rates	4.2%; and
(b)	subject to paragraph (a), paragraph (a) of the Resolution made and passed by the Legislative Council on 14 May 1997 and published in the Gazette as Legal Notice No. 236 of 1997 shall continue to have effect.”.