Rating Review
The Lower Eyre Council last reviewed its rating methodology in 2001/02 and as a form of taxation it is reasonable to undertake a review of the systems and methodologies used for taxation purposes to ensure that the system of taxation remains equitable, has regard to both benefits received (noting rates are a tax and not a fee for service) and people’s capacity to pay along with ensuring current and future generations share contributions towards district services and infrastructure.
Council in undertaking this review took into account the financial effects of the system of taxation on future generations and give due regard to the five Principles of Taxation being:
- Equity – taxpayers with the same income pay the same tax, wealthier taxpayers pay more tax.
- Benefit – taxpayers should receive some benefits from paying tax, but not necessarily to the extent of the tax paid
- Ability to pay – the ability of the taxpayer to pay the tax must be taken into account
- Efficiency – if a tax is designed to change behaviour and the behaviour changes the tax is efficient, if a tax is designed to be neutral in its effect on taxpayers and it changes their behaviour it is inefficient.
- Simplicity –the tax must be understandable, hard to avoid, easy to collect
Following a period of public consultation from 21 May 2026 to 11 June 2026 Council adopted an amended rates structure at a Special Council Meeting held 15 June 2026. The full Rating Review Consultation Paper and Final Report can be found here: