Cap. 515 sub. leg. A

Government Rent (Assessment and Collection) Regulation(Cap. 515, section 34)(Enacting provision omitted—E.R. 1 of 2021)[6 June 1997](Format changes—E.R. 1 of 2021) 1. Interpretation In this Regulation, unless the context otherwise requires—building (建築物) includes part of a building;building licence (建築許可證), in relation to any land which is the subject of a lease, means a licence granted by the Government under or by virtue of the lease permitting the erection on the land of a building or buildings;certificate of compliance (合格證明書), in relation to any land which is the subject of a lease, means an instrument signed by the Director or a person authorized by him certifying that all the positive obligations imposed under the lease on the lessee and his successors and assigns have been complied with to the satisfaction of the Director or of the authorized person;development (發展項目), in relation to any land which is the subject of a lease, means the construction wholly or partly thereon of a new building at any time after the land is leased under the lease;leased land (租出的土地) means the land leased under an applicable lease and includes part of the land;redevelopment (重新發展項目), in relation to any land which is the subject of a lease, means a development after a previous development of the land;restriction on alienation (讓與權的限制) means a condition contained in a lease restricting the alienation of the land which is the subject of the lease by the lessee and his successors and assigns whether by way of an agreement, an assignment, a lease, a mortgage or otherwise, prior to the compliance with the conditions of the lease, except with the Director’s written consent and in accordance with the lease;tenement (物業單位) means a tenement within the meaning of section 2 of the Ordinance which is comprised in any leased land. 2. Rateable value of leased land before development Where any leased land has not been developed after the commencement of the term of the applicable lease under which it is leased, the rateable value of the leased land at any time before any part of it is developed shall be ascertained as if the leased land were a tenement liable for assessment to rates under the Rating Ordinance (Cap. 116). 3. Rateable value of leased land partly developed (1) Where only part but not the whole of any leased land has been developed after the commencement of the term of the applicable lease under which it is leased, the Commissioner may—(a) make an interim valuation of that part of the leased land that has been developed; and(b) ascertain the rateable value of that part of the leased land that has not been developed as if that part were the land to which section 2 applies.(2) Subject to subsection (3), the rateable value of the leased land referred to in subsection (1) shall be the aggregate of—(a) the rateable value of that part of the leased land that has been developed, pursuant to an interim valuation made under subsection (1)(a); and(b) the rateable value of that part of the leased land that has not been developed, as ascertained under subsection (1)(b).(3) This section shall not apply to any leased land if its effect would be to reduce the rateable value of the leased land to less than it would have been had the interim valuation not been made under subsection (1)(a), unless the Commissioner decides, having regard to the circumstances of the case, to adopt the lower rateable value. 4. Rateable value of leased land before redevelopment (1) Where any leased land has been developed after the commencement of the term of the applicable lease under which it is leased but the building that is the subject of the development has been demolished, the rateable value of the leased land at any time before any part of it has been redeveloped shall be the aggregate of the last ascertained rateable values of all the tenements comprised in the building immediately before its demolition.(2) For the purposes of subsection (1), the last ascertained rateable value of a tenement shall be—(a) where a rateable value is ascribed to the tenement in the Government Rent Roll, that rateable value;(b) in any other case—(i) subject to subparagraphs (ii) and (iii), the rateable value last ascribed to the tenement in the Valuation List;(ii) subject to subparagraph (iii), where the tenement was immediately before the demolition exempt from assessment to rates under the Rating Ordinance (Cap. 116), the rateable value that the Commissioner would have ascertained immediately before the demolition if the tenement were then liable for assessment to rates under that Ordinance;(iii) where the tenement was immediately before the demolition comprised partly in the leased land referred to in subsection (1), the rateable value specified in subparagraph (i) or (ii), as the case may be, as apportioned in such manner as it would have been apportioned under section 9 of the Ordinance immediately before the demolition were the tenement then a tenement to which that section applied. 5. Rateable value of leased land partly redeveloped (1) Where any leased land has been developed after the commencement of the term of the applicable lease under which it is leased but the building that is the subject of the development has been demolished and following the demolition only part but not the whole of the leased land has been redeveloped, the Commissioner may—(a) make an interim valuation of that part of the leased land that has been redeveloped; and(b) ascertain the rateable value of that part of the leased land that has not been redeveloped as if that part were the land to which section 4(1) applies.(2) Subject to subsection (3), the rateable value of the leased land referred to in subsection (1) shall be the aggregate of—(a) the rateable value of that part of the leased land that has been redeveloped, pursuant to an interim valuation made under subsection (1)(a); and(b) the rateable value of that part of the leased land that has not been redeveloped, as ascertained under subsection (1)(b).(3) This section shall not apply to any leased land if its effect would be to reduce the rateable value of the leased land to less than it would have been had the interim valuation not been made under subsection (1)(a), unless the Commissioner decides, having regard to the circumstances of the case, to adopt the lower rateable value. 6. Effective date of deletion (1) This section applies to—(a) any leased land—(i) the rateable value of which is provided for in section 2 or 3; and(ii) on which a development has been completed;(b) any leased land—(i) the rateable value of which is provided for in section 4 or 5; and(ii) on which a redevelopment has been completed.(2) The effective date of deletion for any leased land to which this section applies shall be—(a) where the effective date of interim valuation of each of the tenements comprised in the leased land falls on the same date, such date;(b) where the effective date of interim valuation of each of the tenements comprised in the leased land falls on different dates but the same document is specified in section 8 in relation to each of such tenements, a date 100 days from the date of issue of such document;(c) in any other case, such date as the Commissioner may determine.(3) Section 71 of the Interpretation and General Clauses Ordinance (Cap. 1) shall not apply to this section. 7. Effective date of interim valuation (1) The effective date of interim valuation for a tenement comprised in a newly constructed building shall—(a) subject to paragraph (b), where the tenement is to be used wholly or primarily for domestic purposes, be a date 90 days from the date of issue of the document specified in section 8 in relation to the tenement; or (b) where the tenement is comprised in a building to which section 8(1)(a) applies and was first occupied before the issue of the document specified in that section in relation to the tenement, be the date on which the tenement was first occupied.(2) The effective date of interim valuation for any tenement comprised in a newly constructed building which is not within the meaning of subsection (1)(a) or (b) shall be the earlier of—(a) a date 180 days from the date of issue of the document specified in section 8 in relation to the tenement; or(b) the date on which the tenement was first occupied.(3) Section 71 of the Interpretation and General Clauses Ordinance (Cap. 1) shall not apply to this section. 8. Documents relevant to determination of effective date of deletion and of interim valuation (1) Subject to subsection (2), the document specified for the purposes of sections 6 and 7 shall be—(a) for a tenement comprised in a newly constructed building for which a certificate of exemption has been issued under section 4 or 5 of the Buildings Ordinance (Application to the New Territories) Ordinance (Cap. 121), a certificate of compliance, document or instrument signed by the Director or a person authorized by him stating that—(i) the conditions contained in the building licence or in the lease including those relating to the erection of the building, if any, have been complied with; or(ii) the Director or the authorized person has no objection to the building being occupied;(b) for a tenement comprised in a building newly constructed by or on behalf of the Hong Kong Housing Authority for sale as a tenement to be used wholly or primarily for domestic purposes, an instrument signed by the Director of Housing or a person authorized by him certifying that the building is completed;(c) for a tenement comprised in a newly constructed building, other than any of the tenements referred to in paragraphs (a) and (b), where a restriction on alienation is contained in the lease of the land on which the building is erected, whichever is the earliest issued of any of the documents which is—(i) a consent in writing signed by the Director or a person authorized by him to the lease of the building or a part or parts thereof which include the tenement, or to the assignment of an interest in the land upon which the building has been erected; or(ii) a certificate of compliance in respect of the land upon which the building has been erected;(d) for a tenement comprised in a newly constructed building, other than any of the tenements referred to in paragraphs (a) to (c), an occupation permit or a temporary occupation permit issued under section 21 of the Buildings Ordinance (Cap. 123) or, if more than one such permit is issued for the tenement, the permit earliest issued.(2) (a) Subsection (1)(c) shall not apply to a tenement referred to in that subsection if—(i) the consent in writing referred to in that subsection is issued earlier than the occupation permit or the temporary occupation permit for the tenement; or(ii) either the consent in writing or the certificate of compliance referred to in that subsection is issued subsequent to the first occupation of any tenement comprised in the building.(b) Where subsection (1)(c) does not apply to a tenement by virtue of paragraph (a), the document specified for the purposes of sections 6 and 7 shall be the occupation permit or the temporary occupation permit issued under section 21 of the Buildings Ordinance (Cap. 123) or, if more than one such permit is issued for the tenement, the permit earliest issued. 9. Certificates, etc. on membership of tsos or tongs (1) A tso or tong holding leased land exempted from liability to pay Government rent shall submit to the Director—(a) by 1 April in each year a certificate confirming that the members of the tso or tong are all indigenous villagers; and(b) within 1 month of a request by the Director to the tso or tong, a list of members of the tso or tong.(2) A tso or tong holding leased land exempted from liability to pay Government rent shall report in writing to the Director within 1 month of the admission of any person who is not an indigenous villager as a member of the tso or tong. 10. Tenements consisting of separately owned premises (1) Where 2 or more premises are valued together as a single tenement, the Government rent payable in respect of the single tenement may be demanded from—(a) the occupier of the single tenement if he is the sole occupier;(b) any one of the owners or occupiers of the premises; or (c) the lessee of the leased land in which the premises are comprised or, if there are more than one lessee, any one of them.(2) A person who is liable to pay Government rent in respect of a single tenement under subsection (1) may apply to the Commissioner for an apportionment of the rateable value applicable to any of the premises comprised in that single tenement.(3) The Commissioner may apportion the rateable value of a single tenement within the meaning of subsection (1) after receiving an application under subsection (2).(4) The Commissioner shall within a reasonable time of making an apportionment under subsection (3) serve on the applicant a notice of the apportionment in the specified form. 11. Collection of Government rent (1) The Commissioner may collect the Government rent payable in respect of a tenement.(2) The Commissioner may round down to the nearest whole dollar an amount payable under the Ordinance in respect of a tenement in any period and carry the difference between the amount of the Government rent and the amount demanded forward to the next period.(3) An amount carried forward shall be payable as Government rent and in addition to the Government rent payable for the period to which it is carried forward.(4) (a) Subject to paragraph (b), the Commissioner may demand any of the Government rent payable in respect of a tenement under the demand note to be issued in respect of any of the rates payable in respect of that tenement.(b) Where under paragraph (a) any of the Government rent and the rates payable in respect of a tenement are demanded under the same demand note, there shall be set out in the demand note the respective amounts payable as the Government rent and as the rates in respect of that tenement.(5) (a) If the amount received by the Commissioner in respect of a demand note under which any of the Government rent and the rates payable in respect of a tenement are demanded is more than or less than the aggregate amount of the Government rent and the rates so payable, he may in his discretion apportion the amount so received, subject to any specific instructions from the payer.(b) The acceptance or receipt of payment of any part of the amount of the Government rent demanded under a demand note shall not be a waiver by the Commissioner for the part not paid.(6) Subject to the Ordinance, Government rent payable in respect of tenements with rateable values exceeding the minimum rateable value shall be payable—(a) quarterly in advance to the Commissioner in the first month of each quarter, or at such other frequency as the Commissioner determines; and(b) on or before such date, at such place and in such manner as may be specified by the Commissioner by notice in the Gazette or, where there is no such notice in the Gazette, in a demand note.(7) Subject to the Ordinance, Government rent payable in respect of tenements with rateable values not exceeding the minimum rateable value shall, if demanded by the Commissioner, be payable on or before such date, at such place and in such manner as may be specified by the Commissioner by notice in the Gazette or, where there is no such notice in the Gazette, in a demand note.