VPRS 1103 Rate Books

Every year each local council is required to make and levy rates in respect of all rateable properties within its municipal district. The Municipal Institutions Act 1854 (No.26) empowered local councils to make by-laws for the regulation of their own proceedings including the collection of rates. The amount of rate is therefore determined by the council although a statutory limit applies. Rates are the main source of revenue for the council. The rate record is a record of the levying and payment of rates on rateable properties. Apart from the general rate which is levied equally on all properties, a council may levy an extra rate or a special rate. An extra rate may be levied, over and above the general rate, on a subdivision of a municipality to cover expenses occurred in that subdivision. A special rate may be levied when a council undertakes works for the special benefit of a particular portion of the municipality. Separate rate records are maintained for general, extra and special rates and these are therefore registered as separate series. For each rateable property a record is created which identifies the property and person rated and includes details of the annual value of the property, the amounts due, amounts paid, arrears and when rates were abandoned. A complete rate record may comprise two parts: a Register of Rateable Properties and a Rates Register. The Register of Rateable Properties identifies the properties and persons rated and the Rates Register comprises the accounting details. Where these two parts exist they are registered separately.

每年，各地方议会均须就其市政辖区内的所有应课差饷物业（rateable properties）厘定并征收差饷（rates）。《1854年市政机构法》（第26号）赋予地方议会制定附例的权力，用以规管自身运作程序，其中包括差饷征收事宜。因此，差饷税额由议会厘定，但须受法定上限约束。差饷是地方议会的主要收入来源。
差饷记录（rate record）是记录应课差饷物业的差饷征收与缴纳情况的档案。除面向所有物业统一征收的普遍差饷（general rate）外，地方议会还可征收附加差饷（extra rate）或特别差饷（special rate）。附加差饷可在普遍差饷之外，针对市政辖区的某一分区征收，用以覆盖该分区产生的相关开支。特别差饷则可在议会为市政辖区内特定区域的特定受益群体开展工程时征收。普遍差饷、附加差饷与特别差饷各自设有独立的差饷记录，因此会被登记为独立卷宗系列。
针对每一处应课差饷物业，均会创建专属记录，用以标识该物业及缴税义务人，并包含物业年度应评价值、应缴金额、已缴金额、欠款金额以及差饷被豁免的具体时间等详细信息。一份完整的差饷记录可分为两部分：应课差饷物业登记册（Register of Rateable Properties）与差饷登记册（Rates Register）。前者用于标识物业及缴税义务人，后者则包含所有会计核算相关的详细明细。若该记录的两部分均存在，则会分别进行登记归档。