2027-28 Special Variation and Minimum Rate Increase Applications
Local councils seeking a special variation to general income above the rate peg amount, or to increase minimum rate levels above the statutory limit, are required to submit applications to IPART for assessment.
Councils should contact IPART to discuss their application as early as possible in the process.
There are 2 special variation options under the Local Government Act:
- a single year increase under section 508(2), or
- a multi-year increase (of between 2 and 7 years) under section 508A.
Special variation and minimum rate increase applications should be submitted through IPART's Local Government Council Portal. You can find various User Guides on the IPART website with detailed instructions on how to use the Council Portal.
OLG Guidelines
While IPART has been delegated responsibility for assessing and determining SV and MR increases, the Government has retained responsibility for setting the policy framework under which applications will be assessed.
Councils applying for an SV and/or MR increase must comply with the requirements set out by the OLG:
- SV – OLG Guidelines for preparation of an application for a special variation to general income
- MR Increase – OLG Guidelines for preparation of an application to increase minimum rates above the statutory limit
IPART Guidance materials
An updated 2027-28 guidance booklet that explains how to prepare an SV application will be published in due course.
The 2026-27 guidance booklet from the previous round of applications is made available here for reference only - Special Variations: How to apply (‘booklet').
Previously, we published an information paper about community awareness and engagement for the SV and MR increase process. This information is now provided in section 4 of the booklet.
For minimum rates increase applications, guidance is provided in the MR Increase Application Form and the SV and MR Increase Application Model, but you may also wish to review the booklet for certain information (such as section 4).
See past special variation and minimum rate increase applications and determinations.
Notification Letters
The OLG Guidelines urge councils to inform IPART if they intend to apply for a special variation. Councils intending to apply for a special variation or minimum rate increase can notify IPART of their intention to apply by the end of November 2026 via our Council Portal.
Notification Letters to IPART should include:
- the size of the intended special variation (percentage) or the minimum rate (dollar amount)
- the purpose of the funds for the special variation, and
- contact details for the application.
Application Forms
Application forms for 2027-28 will be made available soon.
For reference only, application forms from the previous SV application round (2026-27) are made available below:
- SV and/or MR Increase - Part A (A combined SV and MR Increase application is covered by a single Part A application form).
- Special Variation (SV) - Part B
- Minimum Rate (MR) Increase - Part B
From 2027-28 we will make the following naming changes to the application forms:
| Former name | New name |
| Special Variation (SV) – Application Form Part B | SV Application Form (SV Part B) |
| Minimum Rate (MR) Increase – Application Form Part B | MR Increase Application Form (MR Increase Part B) |
| SV and/or MR Increase – Application Form Part A | SV and MR Increase Application Model (Part A) |
Timeline
Below is an indicative timeline for the special variation and minimum rate increase applications for 2027-28.
| Outcome | Date |
| Notification of council's intention to apply for a special variation or minimum rates increase due | Late November 2026 |
| Special Variation applications due | Early February 2027 |
| Minimum Rate Increase applications due | Early February 2027 |
| Determinations announced for Special Variation and Minimum Rate Variations | May or June 2027 |
Assumed rate peg for 2027-28 and future years
Special variation applications
Councils applying for a special variation in 2027-28 should use the 2027-28 rate peg set by IPART in their applications. The 2027-28 rate pegs will be published here when available. The OLG Guidelines advise that an assumed rate peg of 2.5% should be used for 2028‑29 and future years. If a council elects to use a different assumed rate peg percentage, the rationale for doing so must be explained in its Part B application form. More information about estimating future rate pegs is available on our rate peg webpage.
Long term financial plan reviews and updates
We encourage councils that are updating or reviewing their Long Term Financial Plans to refer to the Office of Local Government’s Integrated Planning and Reporting Handbook for local government in NSW, and seek advice from the Office of Local Government where necessary to determine their revenue forecasts for rates and charges for future years.
Enquiries
Any enquiries regarding special variation or minimum rate applications should be directed to Jisoo Mok by email to Jisoo.Mok@ipart.nsw.gov.au or by phone on (02) 9019 1955.