VPRS 7226 Extra Rate Book

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.The format of rate records has changed over the years. Initially the levying and payment of rates were recorded in volumes (known as Rate Books) until the introduction of cards (known as Rate Cards) from the 1930s.

每年，各地方议会均须就其管辖区内的所有应课税物业（rateable properties）制定并征收差饷（rates）。《1854年市政机构法》（Municipal Institutions Act 1854 (No.26)）授权地方议会制定附例，规范自身议事程序，其中包括差饷征收工作。因此，尽管存在法定限额，差饷税额仍由地方议会确定。差饷是地方议会的主要财政收入来源。
差饷记录（rate record）是对应课税物业的差饷征收与缴纳情况的记录。除针对所有物业统一征收的一般差饷（general rate）外，地方议会还可征收附加差饷（extra rate）或专项差饷（special rate）。附加差饷可在一般差饷之外，针对市政管辖区内的分区征收，用于覆盖该分区产生的开支；专项差饷则可在地方议会为市政管辖区内特定区域的特殊福祉开展工程时征收。一般、附加及专项差饷分别留存差饷记录，因此各自归入独立的登记序列。
针对每一处应课税物业，均会创建一份记录，用于标识该物业及应课税人，并包含物业年度估值、应缴税额、已缴税额、拖欠款项以及差饷被放弃征收的时间等细节。完整的差饷记录可分为两部分：应课税物业登记册（Register of Rateable Properties）与差饷登记册（Rates Register）。其中，应课税物业登记册用于标识物业及应课税人，差饷登记册则包含会计核算相关的详细信息。若存在上述两部分记录，则需分别进行登记。
差饷记录的格式历经多年变迁。最初，差饷的征收与缴纳情况均记录于账册（即差饷簿（Rate Books））中，直至20世纪30年代引入卡片式记录（即差饷卡（Rate Cards））。