How many times should Rates and Government Rent be paid in a year? When do I receive the demand note? How to obtain replacement copy of a missing demand note?Rating and Valuation Department
Rates are one of Hong Kong's indirect taxes levied on properties. All properties in Hong Kong must be valuated for a rateable value, which is the basis for calculating rates.
Government rent is the payment made by the Government lessee (the 'owner') to the Government in return for the right to hold and occupy the land for the term (i.e. duration) specified in the lease document. The Rating and Valuation Department (RVD) is responsible for collecting Government Rent from owners/occupants of properties in New Kowloon north of Boundary Street, the New Territories and outlying islands; or properties with land leases granted on or after 27 May 1985.
Rates and Government rent are payable quarterly in advance. The rates and Government rent charged is calculated at 5% and 3% of the rateable value of the property respectively.
Upon receipt of the quarterly "Demand for Rates and/or Government Rent" (Demand), payers are required to make payment on or before the last day for payment, otherwise payers will receive a 5% surcharge immediately. A further 10% surcharge will be imposed on any amount remaining outstanding (including the 5% surcharge already imposed) six months after the original last day for payment. If the Government rent is not paid, the Government is entitled to take back the property under the Government Rights (Re-entry and Vesting Remedies) Ordinance. The owner will incur extra costs to get the property back.
If payers do not receive the quarterly demands, or need to obtain replacement demands for other reasons, the request can be raised through the following channels (the account outstanding balance needs to be at least $1) –
- Call the Rating and Valuation Department hotline 2152 2152, to obtain replacement demands by mail or by fax; or
- Submit an online form through the website of Rating and Valuation Department to obtain replacement demands by mail; or
- Visit the four designated post offices (General Post Office, Gloucester Road Post Office, Kowloon Central Post Office, Tsim Sha Tsui Post Office) and quote the account number to obtain replacement demands; or
- Visit the Rating and Valuation Department enquiry counter
Address: 15th Floor, Cheung Sha Wan Government Offices at 303 Cheung Sha Wan Road, Kowloon
Opening hours: Monday to Friday: 8:15 am to 6:00 pm.
Alternatively, payers can enquire the account balance by using the online “ Account Enquiries service” by providing the account number.