Government Rent

In general, properties held under the following types of Government lease are liable for the Government rent under the Government Rent (Assessment & Collection) Ordinance (Cap. 515):

1. a Government lease extended by the New Territories Leases (Extension) Ordinance (Cap. 150);
2. a Government lease extended by the Extension of Government Leases Ordinance (Cap. 648); or
3. a Government lease under which there is an express obligation to pay an annual rent of an amount equal to 3% of the rateable value from time to time of the land leased.

The owner is liable for Government rent. The Government may however demand Government rent from the owner or the ratepayer of the property. If the person who pays Government rent is not the owner, he may claim reimbursement of the Government rent paid from the owner or offset the amount paid from any money due to the owner, unless there is an express agreement to the contrary.

The basis of assessment of the rateable value for Government rent purposes is the same as that for rates. (Please refer to the Rates Section under Our Services for details)

The provisions in the Government Rent (Assessment and Collection) Ordinance ("Rent Ordinance") regarding proposals to alter the Government Rent Roll, objections to correction, deletion or interim valuation and appeals to the Tribunal against the decision of the Commissioner are similar to those provided under the Rating Ordinance, particularly with respect to those for a tenement which is not an "identical tenement".

If the tenement is an identical tenement (a tenement the entry for which in the Government Rent Roll is identical to an entry in the Valuation List for rates), a person may object to, or make a proposal on, or appeal against the rateable value of the identical tenement recorded in the Government Rent Roll only under the Rating Ordinance. The Commissioner is required to make the same alteration in the Government Rent Roll if he makes an alteration in the rateable value of an identical tenement included in the Valuation List as a result of a correction, deletion, interim valuation, objection, proposal or appeal made under the Rating Ordinance.

For alterations, other than the rateable value, made in respect of an identical tenement in the Valuation List, the Commissioner may, having regard to the circumstances of the case, cause the same alterations to be made in respect of the identical tenement in the Government Rent Roll. If a tenement is deleted from the Valuation List, the tenement may still be included in the Government Rent Roll for Government rent purposes.

An indigenous villager or his lawful successor in the male line (or tso, or tong) who (or which) has continuously owned an old schedule lot, village lot, small house or other rural holding since 30 June 1984, or small house or resite house granted after that date is entitled to exemption from liability to pay the new Government rent. Application for exemption from payment of the new Government rent should be made to the Director of Lands. Details can be obtained from the relevant District Lands Offices.

In cases where application for rent concession (i.e. exemption from liability to pay the new Government rent) has been made, the applicant should complete a declaration form (pdf file) and return it together with copy of the supporting documents to the Rating and Valuation Department by email, fax or post so that arrangements can be made to suspend the issue of Government rent demands, pending outcome of the rent concession application.