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It is probably due to the following reasons:

  • Previously, only one demand note was issued for the whole building. Following the renewal of the lease term where the Government rent is reassessed under the Government Leases Ordinance (Cap. 40) or apportionment of the Government rent under the Government Rent and Premium (Apportionment) Ordinance (Cap. 125), separate demand notes are now sent to individual properties in the building.
  • In urban area, for Government rent of $100 or less per annum, a demand note for Government rent is only issued every 5 years.
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Last update: 5 Sep 2019
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