Municipal Councils and Urban Councils (Amendment) Act 1981 · As enacted · Part II · Amendments to the Urban Councils Ordinance
3. Amendment of section 160 of the Urban Councils Ordinance
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Section 160 of the Urban Councils Ordinance is hereby amended by the insertion immediately after subsection (a)
of that section of the following new subsections :—
“ (1a)
In pursuance of the powers under subsectien
, the Council may impose a higher rate on premises used for business or commercial purposes.
(laa)
j :
The Council may, with the approval of the
Minister, exempt from the payment of rates all residential premises the annual value of which does not exceed an amount that may be determined by the Council under paragraph (b).
In determining the amount of the annual value of residential premises that may be exempted, the Council shall have regard to—
the state of development of the town for which the
Council is constituted
;
the nature of the services and amenities provided by the Council to residential premises with lesser annual values ;
3 ’
the loss of revenue that may result from the grant of any exemption and the means proposed by the
Council to recover such loss.
Where any residential premises are exempted under the provisions of paragraph (b) the benefit of such exemption shall accrue to the occupier thereof.”.
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