Special Variations & Minimum Rates 2021-22

Local councils seeking a special variation to general income above the rate peg (which we set at 2% for 2021-22), or to increase minimum rate levels above the statutory limit, are required to submit applications to IPART for review and assessment. 

Guidelines, Application Forms, Guides, Fact Sheets and Information Papers are available on our website.

Special Variations

• Guidelines for Special Variations (Office of Local Government)
• Application Part A
• Application Part A (Merged councils)
• Application Part B
• Guide for Part B
• Fact Sheet - Special Variations in 2021-22
• Information Paper - Special Variations in 2021-22
• Community Engagement and Awareness

Minimum Rates

• Guidelines for Minimum Rates (Office of Local Government)
• Application Part A
• Application Part A (Merged councils)
• Application Part B
• Guide for Part B
• Fact Sheet - Minimum Rates in 2021-22
• Information Paper - Minimum Rates in 2021-22
• Community Engagement and Awareness

Special variations may fund improvements in a council’s financial sustainability, asset renewals or maintenance, or new or enhanced services or projects important to the community.

Special variations may be temporary or remain permanently in the rate base.

We will assess applications against the criteria set out in the Office of Local Government’s 2020 Guidelines.

All special variation applications needed to demonstrate the need for the additional revenue, that the council engaged with and made the community aware of the proposed changes, and the council is making productivity improvements.