Government Rent (Assessment And Collection) Ordinance


Published: 1997-06-30

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 1

Chapter: 515 GOVERNMENT RENT (ASSESSMENT AND
COLLECTION) ORDINANCE

Gazette Number Version Date


Long title 30/06/1997


An Ordinance to provide for the assessment and collection of rents on certain Government leases extending past 30
June 1997.


[30 May 1997]


(Originally 53 of 1997)

Part: I PRELIMINARY 30/06/1997




Section: 1 Short title 30/06/1997


This Ordinance may be cited as the Government Rent (Assessment and Collection) Ordinance.

Section: 2 Interpretation L.N. 320 of 1999 01/01/2000


Remarks:
Adaptation amendments retroactively made - see 3 of 2000 s. 3


In this Ordinance, unless the context otherwise requires-
"applicable lease" (適用租契) means a lease to which this Ordinance applies under section 3;
"building" (建築物) includes a structure;
"Commissioner" (估價署長) means the Commissioner of Rating and Valuation;
"comprised"(包含) means wholly or partly comprised;
"Director" (地政署長) means the Director of Lands;
"established village" (原有鄉村) means a village that was in existence in Hong Kong in 1898 and about which the

Director has satisfied himself under section 5 was then in existence;
"exemption from liability to pay Government rent" (繳交地租的法律責任的豁免) means the exemption from

liability to pay Government rent under section 4, and "exempted from liability to pay Government rent" (獲豁
免繳交地租的法律責任) shall be construed accordingly;

"Government rent" (地租) means the annual rent payable under section 6;
"Government Rent Roll" (地租登記冊) means the roll kept under section 11 for recording the tenements subject to

this Ordinance and their respective rateable values, and includes part of the roll;
"identical tenement" (相同物業單位) means a tenement the entry for which in the Government Rent Roll is identical

to an entry in the Valuation List;
"indigenous villager" (原居村民) means a person who was in 1898 a resident of an established village in Hong Kong

or who is descended through the male line from that person;
"interest" (權益) means a legal or equitable interest in a lot, a section of a lot or an undivided share in a lot or section,

but does not include an interest in the nature of an easement, wayleave, tenancy or sub-lease;
"interim valuation" (臨時估價) means a valuation made under section 24;
"land leased" (租出土地) includes an undivided share in the land leased;
"lawful succession" (合法繼承) means succession whether testate or intestate or in accordance with Chinese

customary law operating in the New Territories and includes a succession on a succession;
"lawful successor" (合法繼承人) means a person, male or female, who on the death of an indigenous villager is or

becomes entitled to an interest in the estate of the deceased by lawful succession and which person is a



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 2

descendant through the male line of the deceased;
"lease" (租契) means the instrument under which a Government lease is granted, but does not include a document

evidencing a short term tenancy; (Amended 3 of 2000 s. 3)
"lessee" (承租人) means the lessee of a lease and includes-

(a) his successors and assigns, including his successors and assigns of a part of his interest under the lease
and of an undivided share in the leased land; and

(b) a person deriving title from a lessee or his successors or assigns by an underletting or otherwise;
"minimum rateable value" (最低應課差餉租值) means-

(a) for the first Government Rent Roll, $3000;
(b) for subsequent Government Rent Rolls, the amount prescribed by resolution of the Legislative Council

for the purposes of section 36(1)(l) of the Rating Ordinance (Cap 116);
"mortgage" (按揭), in relation to any interest held under an applicable lease, includes a charge in respect of that

interest;
"Mortgagee in possession" (管有承按人) means a person who in the right of a mortgage has entered into and is in

possession of the interest subject to the mortgage;
"occupier" (佔用人) means the occupier of a tenement;
"old schedule lot" (舊批約地段) means land held under a block lease granted by or on behalf of the Governor to the

persons described in the schedule to the lease;
"owner" (擁有人) means-

(a) the holder of a tenement direct from the Government, whether under lease, licence or otherwise;
(b) the immediate landlord of a tenement; and
(c) a mortgagee or chargee of the interest under which the tenement is held;

"rateable value" (應課差餉租值) means-
(a) the rateable value of the tenement ascertained under Part III of the Rating Ordinance (Cap 116); or
(b) the rateable value ascertained under this Ordinance;

"rates" (差餉) means the rates within the meaning of the Rating Ordinance (Cap 116);
"resite house grant" (遷置屋宇批租約) means a grant made to an indigenous villager or to a tso or tong under the

village removal policy;
"returned requisition" (已交回的申報表) means a requisition served under section 31(1)(a) on the lessee or the

owner or occupier of a tenement and returned by him to the Commissioner containing or purporting to contain,
all or any of the particulars required to be given by him to the Commissioner;

"rural holding" (農村土地) means an old schedule lot, village lot, small house or similar rural holding;
"section" (段) means any portion or division of a lot, which portion or division has been assigned, alienated or retained

for the whole of the term or interest created by the lease of the lot by or under the terms of an instrument
registered in the Land Registry;

"short term tenancy" (短期租約) means an interest under a lease expressed to be granted for a term of not more than
7 years;

"similar rural holding" (類似的農村土地) means land granted to an indigenous villager in place of other land
previously held by him;

"small house grant"(丁屋批租約) means a grant made under the small house policy;
"small house holding" (丁屋土地) means land held under a small house grant;
"specified form" (指明表格) means a form specified by the Commissioner under section 34(2);
"tenement" (物業單位) means any land (including land covered by water) or any building or structure or a part of a

building or structure, which is held or occupied as a distinct or separate tenancy or holding or under any licence;
"Valuation List" (估價冊) means the valuation list kept under the Rating Ordinance (Cap 116);
"village lot" (鄉村屋地) means land granted before the operation of the small house policy, for the extension or

improvement of an established village;
"year" (年度) means the period from 1 April in one year to 31 March in the following year.

(Amended 78 of 1999 s. 7)




Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 3

Part: II APPLICATION OF ORDINANCE AND EXEMPTION
FROM LIABILITY TO PAY GOVERNMENT RENT

30/06/1997





Section: 3 Application 30/06/1997


This Ordinance applies to interests in land held under-
(a) a lease extended by the operation of section 6 of the New Territories Leases (Extension) Ordinance

(Cap 150);
(b) a 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.

Section: 4 Exemption from liability to pay Government rent 30/06/1997


(1) Subject to other provisions of this section, an exemption from liability to pay Government rent applies to an
interest held under-

(a) an applicable lease of a rural holding that an indigenous villager held on 30 June 1984;
(b) a small house grant made to an indigenous villager after 30 June 1984; or
(c) a resite house grant-

(i) held by an indigenous villager on 30 June 1984;
(ii) made to an indigenous villager to replace an applicable lease of a rural holding that the

indigenous villager held on 30 June 1984; or
(iii) made to an indigenous villager to replace a small house grant made to the indigenous villager

after 30 June 1984,
and-

(i) which the indigenous villager continues to hold; or
(ii) which-

(A) has not since its ceasing to be held by the indigenous villager been conveyed to any person who
is not a lawful successor in the male line of the indigenous villager; and

(B) continues to be held by a person who is a lawful successor in the male line of the indigenous
villager.

(2) Subject to other provisions of this section, an exemption from liability to pay Government rent applies to an
interest held under an applicable lease of a rural holding or a resite house grant that an eligible tso or tong held on 30
June 1984 and has since 30 June 1984 continued to be so held.

(3) An exemption from liability to pay Government rent under subsection (1) or (2) applies to an interest that is
a section of or an undivided share in the land leased, whether that interest was the interest held on 30 June 1984 or is
the interest retained by the indigenous villager or the eligible tso or tong, as the case may be, after a subsequent
transaction in relation to the land leased.

(4) An exemption from liability to pay Government rent under subsection (1) or (2) applies to an interest that is
a section of or an undivided share in the land leased irrespective of any other section of or any other undivided share
in the land leased not being exempted from liability to pay Government rent.

(5) Subject to subsections (3) and (4), an exemption from liability to pay Government rent under subsection (1)
or (2) does not apply to an interest held under an applicable lease, unless all other interests held under that applicable
lease (excluding any interest held by way of a mortgage but including any interest held by a mortgagee in possession)
is-

(a) held by 1 or more eligible indigenous villagers, or by 1 or more eligible tsos or tongs, or by any
combination of both; and

(b) exempted from liability to pay Government rent under subsection (1) or (2).
(6) Subject to subsections (3) and (4), an exemption from liability to pay Government rent under subsection (1)

or (2) does not apply to an interest held under an applicable lease that is held by more than 1 holder (excluding a
holder holding the interest by way of a mortgage but including a holder holding the interest as a mortgagee in
possession), unless-

(a) each of such holders is either an eligible indigenous villager or an eligible tso or tong; and
(b) the interest so held in so far as each of such holders is concerned would, apart from this subsection,

have been exempted from liability to pay Government rent under subsection (1) or (2).



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 4

(7) An exemption from liability to pay Government rent in respect of an interest held under an applicable lease
ceases on the transfer of the interest unless-

(a) the transferee applies to the Government in the form issued by the Director for the recognition of the
right to an exemption from liability to pay Government rent in respect of the interest; and

(b) the Director is satisfied that the interest continues to be eligible for the exemption in the terms of this
section.

(8) If an exemption from liability to pay Government rent ceases to apply to an interest held under an
applicable lease, the rent payable in respect of that interest under the lease is the Government rent payable under
section 6.

(9) A person claiming to be an indigenous villager or a tso or tong whose tenement, being an interest held
under an applicable lease, is included in the Government Rent Roll and who is aggrieved by the inclusion may request
in writing the Director to state whether the interest held under the lease is entitled to an exemption from liability to pay
Government rent. A person making a request must give the Director the information and documents that the Director
reasonably requires to determine the request.

(10) A certificate purporting to be signed by the Director stating a fact relating to a question arising in a court
proceeding as to whether an exemption from liability to pay Government rent applies to an interest held under an
applicable lease is admissible as evidence of the fact stated.

(11) A person who is aggrieved by the decision of the Director may appeal to the Lands Tribunal under section
26.

(12) Government rent assessed on a tenement is due and payable even though a request under subsection (9) or
an appeal under subsection (11) has been made.

(13) (a) For the purposes of subsections (3) and (4), a reference to an undivided share in relation to any land
leased shall be regarded as a reference to an undivided share in a lot comprised in the land leased, the
owner of which share is, as between himself and the owners of the other undivided shares in that lot,
entitled under the terms of an instrument registered in the Land Registry to the exclusive possession of
any part of any building erected on the lot or of any part of the lot.

(b) For the purposes of this section, a reference to an eligible indigenous villager shall, in relation to an
interest held under an applicable lease, be a reference to a person who-
(i) is an indigenous villager; and
(ii) in relation to that interest, is the lawful successor in the male line of an indigenous villager

holding the interest on 30 June 1984.
(c) For the purposes of this section, a reference to an eligible tso or tong shall be a reference to a tso or

tong-
(i) which is a tso or tong recognized as such under Chinese custom;
(ii) all members of which have been on and since 30 June 1984 indigenous villagers; and
(iii) in respect of which prescribed certificates, reports and information have been submitted in

accordance with the regulations.

Section: 5 Established village 30/06/1997


(1) The Director may satisfy himself by examining the schedule to a block lease granted by or on behalf of the
Governor that a village was in existence in Hong Kong in 1898.

(2) The village about which the Director is satisfied was in existence in 1898 is an established village.

Part: III GOVERNMENT RENT 30/06/1997




Section: 6 Government rent 3 of 2000 01/07/1997


Remarks:
Adaptation amendments retroactively made - see 3 of 2000 s. 3


(1) Subject to section 4, the lessee of an applicable lease is liable to pay by way of Government rent to the
Commissioner in accordance with this Ordinance an annual rent of an amount equal to 3% of the rateable value of the
land leased.



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 5

(2) An applicable lease is deemed to contain the following covenants-
(a) the lessee is required to pay the Government rent as assessed under and in accordance with this

Ordinance;
(b) the rateable value of the land leased is defined, ascertained and apportioned under and in accordance

with this Ordinance;
(c) corrections, alterations and variations of rateable values are made and take effect under and in

accordance with this Ordinance;
(d) subject to any specific provisions of this Ordinance, any refund of Government rent is payable only for

a refund of the Government rent paid in excess of the Government rent payable for the land leased.
(3) The Government rent is payable-

(a) for an applicable lease extended by section 6 of the New Territories Leases (Extension) Ordinance
(Cap 150), from 28 June 1997;

(b) for an applicable lease or an interest held under an applicable lease previously exempted from liability
to pay Government rent, from the date on which the exemption ceases to apply;

(c) for an applicable lease under which there is an express obligation to pay an annual rent of 3% of the
rateable value from time to time of the land leased, from the date specified in the lease.

(4) The Government rent is payable until the lease or any extension or holding over of the lease expires.
(5) The Government may demand the Government rent from-

(a) the lessee of an applicable lease; or
(b) the person who is liable to pay the rates for a tenement comprised in land held under the applicable

lease.
The person on whom a demand is made is required to pay the sum demanded within the time specified in the demand.
The demand may include any arrears and surcharge.

(6) If a person other than the lessee of the applicable lease pays the Government rent for a tenement comprised
in land held under an applicable lease, the rent paid by the person is a debt due to the person by the lessee of the
applicable lease unless there is an express agreement between the lessee and the person who pays the Government rent
requiring otherwise.

(7) A person who is owed money by a lessee for the payment of the Government rent by the person for a
tenement comprised in the land leased may set off the debt against any money owed by the person to the lessee even if
any agreement between the lessee and the person contains a general prohibition against the setting off of monies owed
against or deduction of monies owed from any monies, including rental payments, payable under the agreement.

(8) The Commissioner is required to refund any sum paid for Government rent in respect of a tenement in
excess of the Government rent payable for the tenement.

(9) An executor, trustee or receiver has the same right to make a claim under this Part as the person whom he
represents would have had if the person had not been prevented from making the claim by his death, incapacity,
bankruptcy or liquidation and is entitled to have refunded to him for the benefit of the person, or the latter's estate, any
Government rent paid and refundable.

(10) Where a tenement comprised in land leased under an applicable lease has been assessed as liable to
Government rent and the rent has been paid by an agent, either the agent or his principal (but not both) may claim a
refund of the rent refundable under subsection (8). If a refund is made to the agent, his receipt is a valid discharge for
the amount refunded.

(11) A person who is aggrieved by the Commissioner's refusal to refund Government rent may appeal against
the refusal to the District Court, which may adjudicate upon the appeal even if the amount of refund claimed exceeds
the sum mentioned in section 33 of the District Court Ordinance (Cap 336).

(12) The Chief Executive may order a refund to be made of any amount paid for Government rent, including any
sum paid by way of penalty or surcharge. (Amended 3 of 2000 s. 3)

Section: 7 Rateable value of land leased 30/06/1997


(1) The rateable value of the land leased under an applicable lease is an aggregate of the rateable values of the
tenements comprised in the land leased. The Commissioner may apportion the rateable values in accordance with this
Ordinance.

(2) The rateable value of the land leased under an applicable lease or of any tenement comprised in the land
leased can be ascertained by reference to the rateable value set out in respect thereof in-

(a) the Government Rent Roll, or



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 6

(b) if an interim valuation has been made, the notice of interim valuation,
and the rateable value so set out in the Government Rent Roll or the notice of interim valuation, as the case may be,
shall, subject to other provisions of this Ordinance, be regarded as the rateable value of the land leased or the
tenement, as the case may be.

Section: 8 Valuation of land and tenements 30/06/1997


(1) The Commissioner may value land held under an applicable lease and any tenement comprised therein at
any time to ascertain the rateable value for the purposes of section 7.

(2) The Rating Ordinance (Cap 116) applies to the ascertainment of rateable values under this Ordinance
subject to any specific provisions of this Ordinance.

(3) For the purpose of this Ordinance, where the rateable value of a tenement does not in the opinion of the
Commissioner exceed the minimum rateable value, the rateable value of the tenement shall be deemed to be $1.

Section: 9 Tenements situated partly on land leased 30/06/1997


(1) The Commissioner is required to apportion the rateable value of the tenements in a building that stands on
land, part of which is subject to Government rent and part of which is not, based on the areas of the lots or in such
other reasonable manner as the Commissioner may determine.

(2) A tenement is taken to be comprised partly in any land leased under an applicable lease if the building in
which it is contained stands partly on that land.

(3) Where a tenement is taken to be comprised partly in any land leased under an applicable lease, only that
proportion of the rateable value of the tenement, as apportioned under subsection (1) is to be included in the
Government Rent Roll.

(4) The Commissioner has the discretion to determine whether a tenement is wholly or partly comprised in any
land leased under an applicable lease, and if so, to ascertain the rateable value attributable to the land leased.

(5) Where the tenements involve land situated at different locations throughout Hong Kong under a number of
leases some of which are subject to Government rent and the others are not, the Commissioner may issue guidelines in
the form of rules, formulae, principles and assumptions for the apportionment of the rateable values of the tenements
for Government rent purposes.

(6) The Commissioner is required to apportion the rateable value in such reasonable manner as he determines
where the tenement is partly subject to Government rent by reason of separate liability of individual owners of the
land comprising the tenement.

Section: 10 Direction to prepare Government Rent Roll L.N. 320 of 1999 01/01/2000


Remarks:
Adaptation amendments retroactively made - see 3 of 2000 s. 3


(1) The Chief Executive may- (Amended 3 of 2000 s. 3)
(a) at any time direct the Commissioner to prepare, in respect of the rateable values of tenements

comprised in land leased under an applicable lease, a new Government Rent Roll or any new part of a
Government Rent Roll, whether or not by way of replacement of an existing Government Rent Roll or
any part of an existing Government Rent Roll, in accordance with section 11; and (Amended 78 of
1999 s. 7)

(b) at the same time or at any other time, for the purposes of that new Government Rent Roll or that new
part of the Government Rent Roll, as the case may be, designate a date by reference to which the
rateable values of any of the tenements are to be ascertained.

(2) Notice of a direction and a designation under subsection (1) is to be published in the Gazette.

Section: 11 Government Rent Roll 30/06/1997


(1) When directed under section 10, the Commissioner is required to prepare a Government Rent Roll or a part
of a Government Rent Roll, as the case may be, containing-

(a) the address or description of every tenement the rateable value of which has been ascertained for the



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 7

purposes of the Government Rent Roll or the part of the Government Rent Roll, as the case may be,
which he is directed to prepare under section 10; and

(b) the rateable value of each of the tenements or the proportion of the rateable value ascertained under
section 9 where the tenement is situated partly on land leased under an applicable lease.

(2) A tenement comprised in land leased under an applicable lease and exempted from liability to pay
Government rent is not to be included in the Government Rent Roll.

(3) A Government Rent Roll is required to be kept in the form the Commissioner may determine and may,
subject to any such determination, be prepared and maintained-

(a) in legible form;
(b) in non-legible form; or
(c) partly in legible form and partly in non-legible form.

(4) The Commissioner is required to sign a declaration when he has completed a Government Rent Roll that
the Government Rent Roll contains a true account of the addresses, descriptions and rateable values of the tenements
contained in the Government Rent Roll to the best of his knowledge and belief.

(5) The Government Rent Roll comes into force-
(a) for the first Government Rent Roll, on a day the Commissioner specifies by notice in the Gazette;
(b) for subsequent Government Rent Rolls, on 1 April next following the date the Commissioner signs the

declaration of the Government Rent Roll.
A Government Rent Roll remains in force until a new Government Rent Roll comes into force.

(6) The Commissioner may at any time add to the Government Rent Roll a tenement omitted from it.
(7) The lessee of an applicable lease, the owner of an interest held under an applicable lease and the owner and

occupier of a tenement on the land are taken to be notified of the rateable value of their property by the declaration of
the Government Rent Roll and its display under section 13(2).

(8) The omission from the Government Rent Roll of a tenement does not confer any right on the lessee of the
applicable lease or the tenement to an exemption from liability to pay Government rent.

Section: 12 Form and proof of Government Rent Roll 30/06/1997


(1) For a Government Rent Roll maintained only in non-legible form or partly in legible form and partly in
non-legible form-

(a) the Commissioner may make an amendment required or permitted under this Ordinance to the
Government Rent Roll in non-legible form; and

(b) the current entry for a tenement in the Government Rent Roll must be able to be reproduced in legible
form.

(2) A document purporting to be a copy of or extract from a Government Rent Roll or a record of an
amendment purporting to be certified by the Commissioner or a person authorized by him in that behalf is admissible
in evidence in any proceedings on its production without further proof, and-

(a) in the absence of evidence to the contrary a court or tribunal before which the document is produced
must presume-
(i) that the document is certified by the Commissioner or a person authorized by him in that behalf;

and
(ii) that the document is a true copy of or extract from the Government Rent Roll or record to which

it refers; and
(b) the document is evidence of all matters contained in it.

(3) Subsection (2) does not prejudice the admissibility of any evidence which would be admissible apart from
that subsection.

(4) The Commissioner is required to provide an extract from a Government Rent Roll or a record of an
amendment on application by any person in the manner the Commissioner specifies and on payment of the fee
determined by the Financial Secretary and published in the Gazette.

Section: 13 Inspection of Government Rent Rolls 30/06/1997


(1) The Commissioner is required to make available for public inspection a copy of the Government Rent Rolls
during normal office hours on every day (not being a public holiday)-

(a) for the first Government Rent Roll, from the day following the declaration of the Roll to 30 September



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 8

1997;
(b) for subsequent Government Rent Rolls, in April and May of the year in which each Roll first comes

into force.
(2) The Commissioner is required to publish-

(a) in the Gazette; and
(b) in at least one newspaper in the English language and one in the Chinese language, published daily for

circulation in Hong Kong,
prior notice of intention to make the Government Rent Rolls available for inspection, and of the place and time at
which the Rolls will be displayed for inspection.

(3) Any person may take any extract from the copy of the Government Rent Rolls which is made available for
inspection, during the period referred to in subsection (1).

(4) The Commissioner is required to provide information contained in a Government Rent Roll on the address
or description and the rateable value of a tenement on application by any person in the manner the Commissioner
specifies and on payment of the fee determined by the Financial Secretary and published in the Gazette.

Section: 14 Collection of Government rent 30/06/1997


(1) The Commissioner is responsible for the collection of the Government rent in the manner prescribed in the
regulations.

(2) The Director may take proceedings to re-enter land if the Government rent for the land has been demanded
and remains unpaid even though the Commissioner has not exhausted any other course to recover the rent.

Section: 15 Surcharge for late payment 30/06/1997


(1) Government rent not paid on or before the due date is in default and the Commissioner may order that not
more than 5% of the amount in default be added to the Government rent and be recovered with the Government rent.

(2) The Commissioner may order that not more than 10% of the Government rent in default and any amount
added under subsection (1) be added to the amount unpaid if the Government rent or the surcharge remains unpaid for
a period of 6 months from the date when the Government rent was first in default.

(3) The Commissioner may seek and recover any arrears of Government rent and any surcharge as a debt due
to the Government. The seeking or recovery of Government rent or the imposition, seeking or recovery of a surcharge
does not prejudice any rights that the Government may have and does not operate as a waiver of the Government's
right to enforce the lease, including taking re-entry action or forfeiture.

(4) In proceedings to recover Government rent or any surcharge, the court is not to have regard to a plea that
the Government rent is not payable, is excessive, incorrect, subject to a proposal or an objection or is under appeal.

Part: IV PROPOSALS, ALTERATIONS, OBJECTIONS AND

APPEALS
30/06/1997





Section: 16 Provision of proposal, objection and appeal 30/06/1997


(1) Subject to subsection (2), a person may object to, make a proposal on, or appeal against, an entry in the
Government Rent Roll, including the rateable value ascertained under this Ordinance.

(2) A person may object to, or make a proposal on, or appeal against the rateable value of a tenement recorded
in the Government Rent Roll only under the Rating Ordinance (Cap 116) if the tenement is an identical tenement.

Section: 17 Proposals to alter Government Rent Roll 30/06/1997


(1) If the entry in the Government Rent Roll for a tenement is not an identical tenement, a person who is
aggrieved that the tenement for which he is liable to pay Government rent has been valued above or below its proper
rateable value may serve a proposal in the specified form on the Commissioner to alter the Government Rent Roll.

(2) A proposal may be served in the months of July, August and September in 1997, and after then in the same
period during which a proposal to alter the Valuation List may be made under the Rating Ordinance (Cap 116). A



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 9

proposal must specify the grounds for the proposed alteration.
(3) A person who serves a proposal under this section may withdraw the proposal at any time before notice of a

decision is served on him by serving notice of withdrawal on the Commissioner.
(4) If the person making the proposal is not the lessee, he must notify the lessee of the applicable lease relating

to his tenement of the result of the Commissioner's consideration of the proposal by sending a copy of the result to the
lessee's last known address as soon as is practicable after receiving the result.

Section: 18 Corresponding entries in Valuation List and Government

Rent Roll
30/06/1997



(1) If the Commissioner 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 (Cap 116), he must make the same alteration in the Government Rent Roll.

(2) For alterations, other than 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.

(3) If a tenement is deleted from the Valuation List, the tenement may still be included in the Government Rent
Roll for Government rent purposes.

(4) The Commissioner may make an appropriate amendment to the Government Rent Roll where he has altered
the entry of a corresponding tenement, which is not an identical tenement, in the Valuation List as a result of a
correction, deletion, interim valuation, objection, proposal or appeal under the Rating Ordinance (Cap 116).

Section: 19 Payment of Government rent under interim valuations 30/06/1997


(1) Government rent due on an interim valuation-
(a) is payable from the date specified in the notice of interim valuation;
(b) is payable on the date specified in the demand note issued by the Commissioner, which date must not

be less than 28 days after the date of issue of the demand note; and
(c) includes the Government rent for the remainder (if any) of the period in which the demand is made.

(2) The Commissioner may collect Government rent due on an interim valuation with any rates due on the
same tenement under the Rating Ordinance (Cap 116) in the manner prescribed in regulations.

(3) The Commissioner may order and collect surcharges on Government rent due on an interim valuation in
accordance with section 15 on default of payment.

Section: 20 Agreed alterations 30/06/1997


(1) The Commissioner and a person who serves a proposal under section 17(1) may agree on an alteration to
the Government Rent Roll (whether the alteration is that specified in the proposal or another alteration) for the
tenement.

(2) In agreeing an alteration under subsection (1), the Commissioner and the person making the proposal are to
sign an agreement in the specified form.

(3) An agreement referred to in subsection (2) may be signed on behalf of the Commissioner by an officer of
the Rating and Valuation Department not below the rank of Valuation Surveyor.

(4) The Commissioner is required to alter the Government Rent Roll when an agreement is signed under
subsection (2).

Section: 21 Alterations to Government Rent Roll not by agreement 3 of 2000 01/07/1997


Remarks:
Adaptation amendments retroactively made - see 3 of 2000 s. 3


(1) The Commissioner is required to serve on the person who made a proposal under section 17(1) a notice of
decision in the specified form where an agreement has not been signed under section 20-

(a) for a proposal served in 1997, before 1 April 1998;
(b) for a proposal served before 1 June of the year in which a new Government Rent Roll comes into



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 10

force, before 1 December immediately following the making of the proposal; or
(c) for any other case, before 1 September immediately following the making of a proposal,

or as the Chief Executive may direct. (Amended 3 of 2000 s. 3)
(2) The Commissioner is required to specify in a notice of decision under subsection (1)-

(a) that no alteration must be made to the Government Rent Roll; or
(b) the alteration (whether that specified in the proposal or another alteration) to be made to the

Government Rent Roll.
(3) The Commissioner may not serve a notice of decision under this section where a notice of withdrawal has

been served on the Commissioner under section 17(3).
(4) The Commissioner is required to alter the Government Rent Roll where a notice of decision under

subsection (2)(b) is served.

Section: 22 Effective date of alterations 30/06/1997


Any alteration as a result of a proposal served on the Commissioner takes effect-
(a) for a proposal served in 1997, from the date on which the Government rent becomes payable in that

year; or
(b) for a proposal served in any other year, from 1 April of that year.


Section: 23 Corrections 30/06/1997


(1) The Commissioner may alter a Government Rent Roll to correct-
(a) a misdescription or clerical or arithmetical error; or
(b) a misdescription resulting from a change of building number or street name notified in the Gazette or

from the allocation of building numbers under section 32 of the Buildings Ordinance (Cap 123).
(2) The Commissioner is required to if he makes a correction under subsection (1)(a), serve on the lessee of an

applicable lease, the owner of an interest held under an applicable lease or owner or occupier of the tenement affected
a notice in the specified form of the correction.

(3) An alteration is-
(a) for a correction under subsection (1)(a), deemed to be effective from the date specified in a notice

served under subsection (2) for the correction; and
(b) for a correction under subsection (1)(b), effective from the date that the alteration is made.

(4) The Commissioner may not take any legal proceedings to recover the new Government rent where he
makes a correction under subsection (1)(a) until he serves a notice under subsection (2).

Section: 24 Deletions and interim valuations 30/06/1997


(1) The Commissioner may at any time delete from the Government Rent Roll a tenement-
(a) that should not be included;
(b) that is no longer liable to Government rent;
(c) if there has been a structural alteration to the tenement;
(d) if the tenement comprises 2 or more tenements that-

(i) were previously valued together as a single tenement; and
(ii) in the opinion of the Commissioner should be valued as separate tenements; or

(e) if the tenement-
(i) was previously valued as a separate tenement; and
(ii) in the opinion of the Commissioner should be valued together with another tenement as a single

tenement.
(2) The Commissioner may at any time make an interim valuation of a tenement that is not included, but should

be included in the Government Rent Roll.
(3) The Commissioner is required to serve notice on the lessee or the owner or occupier if he proposes to delete

an entry in the Government Rent Roll or make an interim valuation.
(4) The Commissioner is required to amend the Government Rent Roll if he deletes an entry or makes an

interim valuation and the amendment is taken as having effect from the date specified in the notice under subsection
(3).



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 11

(5) The Commissioner may not take any legal proceedings to recover Government rent payable for an interest
held under an applicable lease or a tenement subject to an interim valuation until a notice under subsection (3) has
been served.

(6) In this section, "the lessee or the owner or occupier" (承租人或擁有人或佔用人) means the lessee or the
owner or occupier of the tenement as at the date of service of the notice under subsection (3).

(7) When there has been a deletion, the date from which Government rent ceases to be payable (the "effective
date of deletion") is-

(a) subject to paragraph (c), for a tenement where the effective date of deletion is prescribed by
regulations made for the purposes of this section, the effective date so prescribed;

(b) subject to paragraph (c), for any other tenement, the date on which the notice of the deletion could
have first been served had the Commissioner proposed so to do; or

(c) the date the Commissioner may determine in any particular case.
(8) An interim valuation for a tenement becomes effective on a date (the "effective date of interim valuation")

which is-
(a) subject to paragraph (c), for a tenement where the effective date of interim valuation is prescribed by

regulations made for the purposes of this section, the effective date so prescribed;
(b) subject to paragraph (c), for any other tenement, the date on which the lease was granted or the

Government rent becomes payable; or
(c) the date the Commissioner may determine in any particular case.

(9) Without affecting the generality of subsections (7)(a) and (8)(a), a regulation made for the purposes of this
section may provide for-

(a) the application of the regulation to any class or description of interest or tenement;
(b) the calculation of the effective date of deletion or the effective date of interim valuation for any class

or description of interest or tenement;
(c) the calculation of the effective date of deletion or the effective date of interim valuation by reference to

any other date however calculated or to any document, event or thing;
(d) the circumstances under which a deletion or an interim valuation does or does not take effect; and
(e) the consequential, incidental, supplemental or transitional matters as may be necessary or expedient.


Section: 25 Objection to proposed corrections, deletions, interim

valuations
30/06/1997



(1) A lessee, owner or occupier who is aggrieved-
(a) by a correction to the Government Rent Roll on the ground that the correction is wrong;
(b) by a deletion on the ground that the tenement ought not to be deleted; or
(c) by an interim valuation on the ground that the tenement is valued above its proper rateable value or is

not liable for Government rent,
may, within 28 days of service on him of the notice of correction or notice of deletion or interim valuation, serve on
the Commissioner a notice of objection in the specified form stating fully the grounds of his objection to the
correction, deletion or interim valuation.

(2) The Commissioner and the person making the objection may agree to confirm, vary or set aside the
correction, deletion or interim valuation and where they so agree-

(a) they are required to sign an agreement in the specified form; and
(b) in the case of an agreement to so vary or set aside, the Commissioner is required to cause the

Government Rent Roll to be altered accordingly.
(3) Where a person has served a notice of objection and no agreement has been signed, the Commissioner is

required to-
(a) consider the objection and confirm, vary or set aside the correction to the Government Rent Roll, or

the deletion or interim valuation;
(b) within 6 months after the expiration of the 28 day period referred to in subsection (1), serve on the

person making the objection a notice in the specified form of his decision on the objection; and
(c) where he decides to vary or set aside, alter the Government Rent Roll.

(4) An agreement may be signed on behalf of the Commissioner by an officer of the Rating and Valuation
Department not below the rank of Valuation Surveyor.

(5) A person objecting under this section may withdraw the objection, at any time before a notice of decision



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 12

on the objection is served on him, by serving a notice of withdrawal on the Commissioner.
(6) A notice of decision is not to be served under this section if notice of withdrawal is served on the

Commissioner.

Section: 26 Appeals 30/06/1997


(1) A person on whom a notice of decision has been served under section 4(11), 21(1) or 25(3) may, within 28
days of the service, appeal against the decision to the Lands Tribunal.

(2) The grounds of appeal are confined to-
(a) for an appeal under section 4(11), the question of whether the interest held under an applicable lease or

the tenement is entitled to an exemption from liability to pay Government rent; and
(b) for an appeal under section 21(1) or 25(3), the grounds of the proposal or objection.

(3) A person appealing must, within the period of 28 days referred to in subsection (1) serve a copy of the
notice of appeal-

(a) for an appeal under section 4(11), on the Director, who is the respondent in the appeal; and
(b) for an appeal under section 21(1) or 25(3), on the Commissioner, who is the respondent in the appeal.

(4) For the purposes of an appeal under this section, the Lands Tribunal Ordinance (Cap 17) applies to the
appeal as it applies to an appeal made to the Lands Tribunal under that Ordinance.

Section: 27 Hearing of appeal 30/06/1997


(1) The Lands Tribunal is required to hear and determine the appeal and may-
(a) make such order as it thinks proper;
(b) award costs to any party;
(c) direct the Commissioner to amend the Government Rent Roll in any manner; and
(d) make such other direction as to the payment of Government rent as may be necessary.

(2) Subject to subsection (3), section 11 of the Lands Tribunal Ordinance (Cap 17) applies to an appeal under
this Ordinance.

(3) The Lands Tribunal may, and on application by a party must, reserve any question of law for the
consideration of the Court of Appeal, which has power to hear and determine the question reserved and send its
opinion to the Lands Tribunal.

Section: 28 Consent order 30/06/1997


(1) If the parties to the appeal agree upon the terms of any order to be made by the Lands Tribunal, particulars
of the terms, signed by or on behalf of the parties, are to be sent to the Lands Tribunal.

(2) The Lands Tribunal may, if it thinks fit, make an order in accordance with the terms and in the absence of
the parties, unless the Lands Tribunal for any special reason requires their attendance.

(3) Section 27(1)(b), (c) and (d) applies to an appeal determined under subsection (1).

Section: 29 Government rent payable despite notice of appeal 30/06/1997


(1) A lessee, owner or occupier must pay Government rent as demanded despite any proposal, objection or
appeal that has not been finalised unless the Commissioner orders that payment of the Government rent, or a part of
the Government rent, be held over pending the determination of the appeal.

(2) An order under subsection (1) may be subject to the condition that the person on whose behalf the order is
made must provide security for the payment of the Government rent or the part of the payment of which is held over
either by way of a banker's undertaking or providing such other security as the Commissioner may require.

(3) A banker's undertaking referred to in subsection (2) must-
(a) be in a form acceptable to the Commissioner;
(b) be given to the Commissioner within a period of 14 days from the date of the order under subsection

(1) or on the date for the payment of the Government rent specified in the demand for the Government
rent, whichever is the later;

(c) be given by a bank, as defined in the Banking Ordinance (Cap 155);



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 13

(d) not be revocable without the consent of the Commissioner;
(e) be expressed to be an undertaking to pay an amount equal to the Government rent the payment of

which is held over; and
(f) provide for payment to the Commissioner upon written notification to the bank by the Commissioner

that the appeal has been withdrawn or finally determined and that the amount stated by him is now
due.

(4) Where a banker's undertaking is not given, subsection (1) applies as if an order under that subsection had
not been made.

(5) The Commissioner may cancel an order and make a fresh order where he is of the opinion either that the
Government rent or any part held over is likely to become irrecoverable, or that the person appealing is unreasonably
delaying his appeal.

(6) On the final determination of an appeal if any Government rent which has been held over becomes payable
or the Government rent charged is increased, the Commissioner is required to give to the person appealing a notice in
writing fixing a date on or before which the Government rent must be paid.

Section: 30 Offer of settlement before decision of Lands Tribunal on

appeals relating to proper rateable value
30/06/1997



(1) At any time after an appeal is made to the Lands Tribunal but before that appeal is determined-
(a) the appellant may by notice in writing advise the Commissioner of the valuation he is willing to accept

as being the proper rateable value of the tenement to which the appeal relates;
(b) the Commissioner may by notice in writing advise the appellant of the valuation he is willing to accept

as being the proper rateable value of the tenement to which the appeal relates.
(2) The advice of a party to the appeal made under subsection (1) is not to be disclosed to the Lands Tribunal

until the proper rateable value of the tenement to which the appeal relates is determined by it.
(3) A copy of the advice enclosed in a sealed envelope may be lodged with the registrar of the Lands Tribunal

and opened by the Tribunal after the Tribunal has so determined.
(4) Where the appellant advises a valuation which he is willing to accept under subsection (1) but which is not

accepted by the Commissioner and the valuation determined by the Lands Tribunal is equal to or less than the
valuation so advised, the Lands Tribunal is required, unless for special reason it thinks proper not to do so, to order the
Commissioner to bear his own costs and to pay the costs of the appellant in so far as the costs are incurred after the
appellant so advised.

(5) Where the Commissioner advises a valuation which he is willing to accept under subsection (1) but which
is not accepted by the appellant and the valuation determined by the Lands Tribunal is equal to or exceeds the
valuation so advised, the Lands Tribunal is required, unless for special reason it thinks proper not to do so, to order the
appellant to bear his own costs and to pay the costs of the Commissioner in so far as the costs are incurred after the
Commissioner so advised.

Part: V GENERAL POWERS, ETC. 30/06/1997




Section: 31 General powers of Commissioner 16 of 2004 09/07/2004


(1) The Commissioner, or any person authorized by him in writing, may-
(a) serve on the lessee of an applicable lease or owner or occupier of a tenement comprised in land leased

under the applicable lease a requisition, requiring him to give the Commissioner the particulars
required by the requisition within the time the Commissioner specifies;

(b) require the lessee of an applicable lease or owner or occupier of a tenement comprised in land leased
under the applicable lease to produce to the Commissioner for inspection all receipts for rent, rent-
books, accounts or other documents connected with the rent or value of the interest held under the
applicable lease or the tenement, as the case may be;

(c) take away for making copies any receipts for rent, rent-books, accounts or other documents connected
with the rent or value of the interest held under the applicable lease or the tenement, which have been
produced for inspection under paragraph (b);

(d) at any reasonable time, with the consent of the occupier, or of the owner of a tenement comprised in



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 14

land leased under an applicable lease or of the lessee of the applicable lease if there is no occupier or if
the occupier cannot be found, enter and inspect the tenement and take the measurements and other
particulars he thinks fit for the following purposes-
(i) ascertaining the rateable value of the interest held under the applicable lease or tenement;
(ii) ascertaining whether any amount paid for Government rent is refundable;
(iii) ascertaining whether the tenement is unoccupied; and
(iv) for any other purpose connected with the valuation of the interest held under the applicable lease

or tenement.
(1A) The Commissioner may disclose any information obtained under this Ordinance to any specified person

where in his opinion the disclosure will enable or assist the person to perform a function or exercise a power
(including a right) imposed or conferred on the person by-

(a) this Ordinance;
(b) the Landlord and Tenant (Consolidation) Ordinance (Cap 7); or
(c) the Rating Ordinance (Cap 116). (Added 32 of 2002 s. 40)

(1B) In subsection (1A), "specified person" (指明人士) means-
(a) the Lands Tribunal established under the Lands Tribunal Ordinance (Cap 17) or a court or magistrate;

or
(b) a public officer acting in his capacity as a public officer.
(c) (Repealed 16 of 2004 s. 16)

(Added 32 of 2002 s. 40. Amended 16 of 2004 s. 16)
(2) Where the Commissioner or a person authorized in writing by him is unable to enter land held under an

applicable lease or a tenement under subsection (1)(d), he may serve on the lessee of the applicable lease, or the owner
or occupier of the tenement notice in writing requiring permission to enter and inspect the land or the tenement, as the
case may be, for the purposes specified in that paragraph. After the expiry of 24 hours from the service of the notice,
the Commissioner or a person authorized in writing by him may, at any reasonable time, enter (using such force as
may be necessary) and inspect the land or the tenement, as the case may be, and take the measurements and other
particulars he thinks fit for any of those purposes.

(3) The Commissioner or any person authorized in writing by him is required to return receipts for rent, rent-
books, accounts or other documents taken away under subsection (1) to the lessee of the applicable lease, or the owner
or occupier of the tenement, as the case may be, within a reasonable period of time.

Section: 32 Extension of time for giving particulars 30/06/1997


(1) A lessee, owner or occupier may, within the period of time specified in a requisition served on him under
section 31(1)(a), apply in writing to the Commissioner for an extension of the time allowed to give the particulars
required by the requisition.

(2) Upon an application to him under subsection (1), the Commissioner may grant an extension of time that
appears reasonable to him in the circumstances.

Section: 33 Consultation with Secretary for Home Affairs, etc., in

certain cases
30/06/1997



When considering whether an interest held under an applicable lease by a person claiming to be an indigenous
villager or by a tso or tong is liable for Government rent, the Director may consult the Secretary for Home Affairs and
may have regard to his views.

Section: 34 Regulations, forms, etc. 3 of 2000 01/07/1997


Remarks:
Adaptation amendments retroactively made - see 3 of 2000 s. 3


(1) The Chief Executive in Council may make regulations for- (Amended 3 of 2000 s. 3)
(a) ascertaining the rateable value of land, including interests held under applicable leases, parts of lots

and tenements, and for maintaining the assessments;



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 15

(b) ascertaining the rateable value of classes of interests held under applicable leases and tenements by
issuing rules, formulae, statements of principles, assumptions and guidelines;

(c) the manner and timing of collection of Government rent;
(d) the revision of the rateable value and the collection of Government rent as a result of modifications of

an applicable lease;
(e) amending rateable values of land held under applicable leases;
(f) ascertaining the rateable value where there has been a development or a partial development or a

redevelopment or a partial redevelopment of land held under an applicable lease;
(g) ascertaining the rateable values of new grant lots arising out of an applicable lease;
(h) determining the effective date of a deletion and of an interim valuation;
(i) special provisions for collection of Government rent for tenements and interests held under applicable

leases with rateable values not exceeding the minimum rateable value;
(j) making equitable adjustments or apportionments of rateable values on the Government Rent Roll;
(k) submission of certificates, reports and information in connection with eligibility for exemption from

liability to pay Government rent;
(l) prescribing any matter or thing which is referred to in this Ordinance as prescribed;
(m) generally the better carrying out of the provisions and purposes of this Ordinance.

(2) The Commissioner may specify the forms for use under this Ordinance.

Part: VI EVIDENCE, JURISDICTION AND OFFENCES 30/06/1997




Section: 35 District Court jurisdiction extended 30/06/1997


(1) The District Court has jurisdiction to hear an action for recovery by Government of all amounts owing for
arrears of Government rent despite any limit specified to the court's jurisdiction under the District Court Ordinance
(Cap 336).

(2) A certificate purporting to be signed by the Commissioner is evidence of the amount of and the fact of there
being any arrears or surcharge.

Section: 36 Re-entry 29 of 1998 01/07/1997


Remarks:
Adaptation amendments retroactively made - see 29 of 1998 s. 99


(1) The Government has a right of re-entry of a lot or a part of a lot in an applicable lease if the lessee, owner
or other person liable fails to pay Government rent for the lot or part of the lot.

(2) The Government has a right to vest an undivided share in a lot or part of a lot in The Financial Secretary
Incorporated if the lessee, owner or other person liable fails to pay Government rent for the undivided share or the
tenement.

(3) The Government Rights (Re-entry and Vesting Remedies) Ordinance (Cap 126) applies to any re-entry or
vesting under this section. (Amended 29 of 1998 s. 99)

Section: 37 Lease overridden 30/06/1997


(1) (a) Subject to paragraph (b), this Ordinance and regulations made under this Ordinance override the
covenants and conditions (however described) under an applicable lease that are in all material
particulars to the like effect as any of the covenants and conditions set out in Parts I and II of the
Schedule.

(b) For so long as an interest held under an applicable lease is exempted from liability to pay Government
rent, the rent which would apart from this section have been payable in respect of that interest under
the applicable lease shall remain payable and shall be so payable in the same manner as such rent
would have been payable under the applicable lease.

(2) To the extent that there is a default or breach subsisting at the date of commencement of this section in or of



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 16

a covenant or condition under an applicable lease that is overridden under this section, the rights and obligations of the
Government and of the lessee relating to the default or breach are not extinguished by this section and may be
exercised and enforced in the same manner and to the same extent as they could have been before the commencement
of this section.

(3) To the extent that an applicable lease is not overridden under this section, the lease remains in full force and
effect subject to any existing rights, liabilities and remedies pending or vested in the Government or the lessee. The
rights and obligations of the Government and of the lessee that are not overridden under this section may be exercised
and enforced in the same manner and to the same extent as they could have been before the commencement of this
section.

Section: 38 Deed of mutual covenant overridden 30/06/1997


(1) This Ordinance and regulations made under this Ordinance override the provisions (however described)
under a deed of mutual covenant for any land leased under an applicable lease, in so far as such provisions relate to-

(a) any contribution to-
(i) the payment of any of the Government rent payable in respect of the land or any part thereof

(other than in respect of any of the common parts of that land or of any building erected thereon
or of both); or

(ii) the payment of any monies (however described and whether or not described as comprising any
such Government rent), to the extent that such payment comprises any such Government rent;

(b) any payment of any of the Government rent payable in respect of the land or any part thereof (other
than in respect of any of the common parts of that land or of any building erected thereon or of both);
or

(c) any right to seek or recover a contribution within the meaning of paragraph (a) or a payment within the
meaning of paragraph (b).

(2) To the extent that there is a default or breach subsisting at the date of commencement of this section in or of
a provision under a deed of mutual covenant that is overridden under this section, the rights and obligations under the
deed of mutual covenant relating to the default or breach are not extinguished by this section and may be exercised
and enforced in the same manner and to the same extent as they could have been before the commencement of this
section.

(3) To the extent that a deed of mutual covenant is not overridden under this section, the deed of mutual
covenant remains in full force and effect subject to any existing rights, liabilities and remedies under the deed of
mutual covenant. The rights and obligations under the deed of mutual covenant that are not overridden under this
section may be exercised and enforced in the same manner and to the same extent as they could have been before the
commencement of this section.

(4) In this section-
"common parts" (公用部分), in relation to any land leased under an applicable lease or any building erected thereon

or both, means the whole of the land or the building or both, as the case may be, except such parts as have been
specified or designated in an instrument registered in the Land Registry as being for the exclusive use,
occupation or enjoyment of an owner;

"deed of mutual covenant" (公契), in relation to any land leased under an applicable lease or any part thereof, means a
document which-

(a) defines the rights, interests and obligations of owners of the undivided shares in the land among
themselves; and

(b) is registered in the Land Registry;
"Government rent" (地租), in relation to any land leased under an applicable lease or any part thereof, means-

(a) Government rent as defined in section 2; or
(b) any monies (however described) payable by way of rent under the lease of the land;

"owner" (業主) means-
(a) a person who for the time being appears from the records at the Land Registry to be the owner of an

undivided share in land on which a building is erected;
(b) a registered mortgagee in possession of such share.





Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 17

Section: 39 Use of returned requisition as evidence 32 of 2002 27/12/2002


(1) In any proceedings before the Lands Tribunal or the Court of Appeal a returned requisition is admissible as
evidence of the facts stated in the returned requisition. A document purporting to be a returned requisition is presumed
in the absence of evidence to the contrary- (Amended 32 of 2002 s. 40)

(a) to be a returned requisition;
(b) to have been made by the persons by whom it purports to have been made; and
(c) if it purports to have been made by a person as lessee of an applicable lease, or the owner or occupier

of a tenement, or in any other capacity specified in the returned requisition, to have been made by him
as the lessee, owner, occupier, or in that other capacity, as the case may be.

(2) In subsection (1), "returned requisition" (已交回的申報表) includes, in addition to a returned requisition
within the meaning of section 2-

(a) a notice lodged with the Commissioner under section 119L(1), or a requisition served on a person
under section 119T(1)(a), of the Landlord and Tenant (Consolidation) Ordinance (Cap 7); or

(b) a requisition served under section 5(1)(a) of the Rating Ordinance (Cap 116) on the owner or occupier
of a tenement,

and returned by him to the Commissioner containing or purporting to contain all or any of the particulars required to
be given by him to the Commissioner. (Added 32 of 2002 s. 40)

Section: 40 False or incorrect statements 30/06/1997


A person who knowingly makes a false statement-
(a) in the particulars given under section 31(1)(a);
(b) to recover a refund of Government rent paid; or
(c) to obtain or retain an exemption from liability to pay Government rent for an interest held under an

applicable lease,
is guilty of an offence and is liable on conviction to a fine at level 4.

Section: 41 Refusal to give information and obstruction 30/06/1997


A person who-
(a) refuses to give any of the particulars in the form specified under section 31(1)(a);
(b) refuses to produce for inspection any receipts for rent, rent-books, accounts or other documents

connected with the rent or value of an interest held under an applicable lease or a tenement that he is
required to produce by virtue of section 31(1)(b);

(c) refuses to allow the Commissioner or any person authorized in writing by the Commissioner to take
away for making copies any receipts for rent, rent-books, accounts or other documents connected with
the rent or value of an interest held under an applicable lease or a tenement that the Commissioner or
any person authorized in writing by the Commissioner is empowered under section 31(1)(c); or

(d) obstructs the Commissioner or any person authorized in writing by the Commissioner from entering, or
inspecting, or measuring any land or tenement under section 31(2),

is guilty of an offence and is liable on conviction to a fine at level 3.

Section: 42 Additional penalty for loss in revenue 30/06/1997


A person convicted of an offence under this Ordinance is, in addition to any penalty imposed, liable to a fine of
treble the amount of Government rent which has been undercharged in consequence of the offence or which would
have been undercharged if the offence has not been detected.

Section: 43 Complaints may be made, etc., within 1 year of offence 30/06/1997


A complaint or information for an offence under this Ordinance may be made or laid at any time within 1 year
after the date of the offence notwithstanding section 26 of the Magistrates Ordinance (Cap 227).




Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 18

Section: 44 Interim valuation after conviction 30/06/1997


(1) The Commissioner may, in respect of an interest held under an applicable lease or a tenement comprised in
land leased under an applicable lease, make a deletion from the Government Rent Roll, make an interim valuation, or
both, if a person is convicted of an offence under this Ordinance in respect of the interest or tenement, and the
commission of the offence has resulted in a lesser value being inserted in the Government Rent Roll for the interest or
tenement or in the interest or tenement not appearing in the Government Rent Roll.

(2) A deletion and an interim valuation under subsection (1) are effective from the day following the
conviction.

Section: 45 Mode of service of notices, etc. 30/06/1997


(1) Service of a requisition, notice or other document required to be served by this Ordinance may be effected-
(a) on the Commissioner, only by personal service or by post;
(b) on the lessee of an applicable lease or the owner of a tenement, by personal service, by leaving the

requisition, notice or other document at the tenement or at the lessee's or owner's last known address or
by sending it through the post to the tenement or to the lessee's or owner's last known address; or

(c) on the occupier of a tenement, by personal service, by leaving the requisition, notice or other document
at the tenement or at the occupier's last known address or by sending it through the post to the
tenement or to the occupier's last known address.

(2) A certificate purporting to be signed by a person who states in the certificate that he effected service under
subsection (1) is evidence of the facts stated relating to that service.

Section: 46 Inadvertent misnomer 30/06/1997


An inadvertent misnomer or misdescription of a person, place, lease or tenement in a document required under
this Ordinance does not invalidate the document.

Section: 47 Validity of signature on notices 30/06/1997


A requisition, declaration, notice, claim or other document required under this Ordinance or to be given for the
purposes of this Ordinance by the Commissioner or a person authorized in writing by him under this Ordinance shall
not be invalid solely because the name of the Commissioner or the person so authorized, as the case may be, is, if so
authorized by the Commissioner, printed instead of signed therein.

Section: 48 (Omitted as spent) 30/06/1997




Section: 49 (Omitted as spent) 30/06/1997




Section: 50 (Omitted as spent) 30/06/1997




Section: 51 (Omitted as spent) 30/06/1997




Section: 52 (Omitted as spent) 30/06/1997




Section: 53 (Omitted as spent) 30/06/1997






Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 19

Section: 54 (Omitted as spent) 30/06/1997




Section: 55 (Omitted as spent) 30/06/1997




Section: 56 (Omitted as spent) 30/06/1997




Section: 57 (Omitted as spent) 30/06/1997




Section: 58 (Omitted as spent) 30/06/1997




Section: 59 (Omitted as spent) 30/06/1997




Section: 60 (Omitted as spent) 30/06/1997




Schedule: SCHEDULE 30/06/1997


[section 37]


COVENANTS AND CONDITIONS OVERRIDDEN


PART I


1. (a) From 1 July 1997 until the expiry of the term hereby granted the rent for the lot shall be calculated and
paid with reference to the period commencing on 1 April and ending on 31 March in each year, and the
Lessee shall pay and there shall be collected by the Director as rent for the lot for each such period an
amount equal to 3% of the rateable value from time to time of the lot, the said rent to be paid by four
equal quarterly instalments in advance on 1 April, 1 July, 1 October and 1 January in each year, and
the first quarterly payment together with all accrued arrears of rent becoming due and to be paid on 1
July 1997.

(b) For the purposes of this General Condition the rateable value of the lot shall be the rateable value as set
out from time to time in the list declared or the interim valuation made by the Commissioner under the
Rating Ordinance (Cap 116) or any legislation amending or replacing the same, of the tenement, or, if
there is more than one tenement, the aggregate of the rateable values and/or interim valuations as so set
out or made of all the tenements comprised wholly or partly within the lot.

(c) For the purposes of subparagraph (b)-
(i) a rateable value in a new list, when declared, and an interim valuation, when made, and a

correction, alteration or variation of a rateable value or an interim valuation, when made, shall
take effect from the effective dates for the same under the Rating Ordinance (Cap 116);

(ii) if the effective date of an interim valuation is earlier than the date of the making of the interim
valuation, or if the rateable value has been corrected, altered or varied and the effective date of
such correction, alteration or variation is earlier than the date of the making of the correction,
alteration or variation, and as a result the rent for the lot is increased, the rent due for the period
since the effective date of the interim valuation or the correction, alteration or variation shall, in
so far as it has not been already paid, be added by the Director to the next payment of rent due
following the date of the making of the interim valuation, correction, alteration or variation, and
if as a result of the making of the interim valuation, correction, alteration or variation the rent for
the lot is reduced, any amount found to be overpaid by the Lessee may be deducted by the



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 20

Director from the next payment of rent due following the date of the making of the interim
valuation, correction, alteration or variation, or shall be otherwise credited to the account of or
refunded to the Lessee;

(iii) a tenement shall be deemed to be comprised partly within the lot if the building in which it is
contained stands partly within the lot; and where a tenement is so deemed to be comprised partly
within the lot, there shall be included for the purpose of determining the rateable value of the lot
only the same proportion of the rateable value in the list declared or the interim valuation made
under the Rating Ordinance (Cap 116) or, as the case may be, the rateable value fixed under sub-
subparagraphs (iv), (v) and (vi), as, in the opinion of the Director whose decision thereon shall be
final, the area of the lot bears to the area of all the lots on which the building stands;

(iv) in the event that no rateable value has been ascertained under the Rating Ordinance (Cap 116) in
respect of a tenement, whether by reason of the exemption of such tenement from assessment to
rates or otherwise, the Director may cause to be fixed such rateable value as if the tenement were
assessable to rates under that Ordinance, and the rateable value so fixed shall be the rateable
value of the tenement;

(v) in the event that as a result of the demolition of a tenement or of a tenement being unoccupied by
reason of an order of the Government its rateable value is deleted under the Rating Ordinance
(Cap 116), the rateable value of the lot shall, if the Director in his absolute discretion thinks fit
and until an interim valuation of a tenement or tenements wholly replacing the demolished or
unoccupied tenement is made under the Rating Ordinance (Cap 116), include the rateable value
of such tenement as last ascertained by the Commissioner; and

(vi) where an interim valuation is made of a tenement or tenements which replace part of a former
tenement in respect of which the rateable value as last ascertained by the Commissioner was
included in the rateable value of the lot in accordance with sub-subparagraph (v) the rateable
value of the part of the former tenement not replaced by the interim valuation shall be such
portion of the rateable value of the former tenement, as last ascertained by the Commissioner, as
the Director shall in his absolute discretion consider appropriate to that part.

(d) There shall be added to the yearly rent of the lot fixed in accordance with subparagraph (a) such sum
as may be necessary to make the total number of dollars a multiple of 4.


2. (a) In lieu of the collection of the yearly rent by the Director under paragraph 1(a), there may in addition

to the rates to be collected quarterly by the Commissioner or the Collector of Rates, as the case may
be, under the Rating Ordinance (Cap 116) in respect of any tenement comprised wholly or partly
within the lot, be demanded and collected by the Commissioner or the Collector of Rates, as the case
may be, from the Lessee an amount equal to one fourth of 3% of the rateable value of any such
tenement together with such sum as may be necessary to make the total number of dollars in any such
demand an integer. For the purpose of this subparagraph the provisions of paragraph 1(c)(i) and (ii)
shall apply mutatis mutandis.

(b) For the purpose of subparagraph (a), in the event that only part of a tenement is comprised within the
lot the amount that may be demanded in respect of that part shall bear the same proportion to 3% of the
rateable value of the tenement as, in the opinion of the Director whose decision shall be final, the area
of such part bears to the area of the whole of such tenement.

(c) Upon a demand being made by the Commissioner or the Collector of Rates, as the case may be, under
subparagraph (a), the Lessee shall pay the amount so demanded within the time specified in such
demand.

(d) Payment under subparagraph (c) of an additional demand under subparagraph (a) shall operate as an
absolute discharge for the Lessee from his liability to pay the rent in respect of the quarter for which
such demand was made.

3. The reference in paragraph 1(b) to the rateable value of a tenement as set out from time to time in the list
declared or to an interim valuation made under the Rating Ordinance (Cap 116) shall include in a case where
such rateable value or interim valuation is corrected, altered or varied under that Ordinance, a reference to such
rateable value or interim valuation as so corrected, altered or varied.




PART II



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 21


1. (a) Subject to subparagraph (e), from 1 July 1997 until the expiry of the term hereby granted the rent for

the lot shall be calculated and paid with reference to the period commencing on 1 April and ending on
31 March in each year, and the Lessee shall pay and there shall be collected by the Director as rent for
the lot for each such period an amount equal to 3% of the rateable value from time to time of the lot,
the said rent to be paid by four equal quarterly instalments in advance on 1 April, 1 July, 1 October and
1 January in each year, and the first quarterly payment together with all accrued arrears of rent
becoming due and to be paid on 1 July 1997.

(b) For the purposes of this General Condition the rateable value of the lot shall be the rateable value as set
out from time to time in the list declared or the interim valuation made by the Commissioner under the
Rating Ordinance (Cap 116) or any legislation amending or replacing the same, of the tenement, or, if
there is more than one tenement, the aggregate of the rateable values and/or interim valuations as so set
out or made of all the tenements comprised wholly or partly within the lot.

(c) For the purposes of subparagraph (b)-
(i) a rateable value in a new list, when declared, and an interim valuation, when made, and a

correction, alteration or variation of a rateable value or an interim valuation, when made, shall
take effect from the effective dates for the same under the Rating Ordinance (Cap 116);

(ii) if the effective date of an interim valuation is earlier than the date of the making of the interim
valuation, or if the rateable value has been corrected, altered or varied and the effective date of
such correction, alteration or variation is earlier than the date of the making of the correction,
alteration or variation, and as a result the rent for the lot is increased, the rent due for the period
since the effective date of the interim valuation or the correction, alteration or variation shall, in
so far as it has not been already paid, be added by the Director to the next payment of rent due
following the date of the making of the interim valuation, correction, alteration or variation, and
if as a result of the making of the interim valuation, correction, alteration or variation the rent for
the lot is reduced, any amount found to be overpaid by the Lessee may be deducted by the
Director from the next payment of rent due following the date of the making of the interim
valuation, correction, alteration or variation, or shall be otherwise credited to the account of or
refunded to the Lessee;

(iii) a tenement shall be deemed to be comprised partly within the lot if the building in which it is
contained stands partly within the lot; and where a tenement is so deemed to be comprised partly
within the lot, there shall be included for the purpose of determining the rateable value of the lot
only the same proportion of the rateable value in the list declared or the interim valuation made
under the Rating Ordinance (Cap 116) or, as the case may be, the rateable value fixed under sub-
subparagraphs (iv), (v) and (vi), as, in the opinion of the Director whose decision thereon shall be
final, the area of the lot bears to the area of all the lots on which the building stands;

(iv) in the event that no rateable value has been ascertained under the Rating Ordinance (Cap 116) in
respect of a tenement, whether by reason of the exemption of such tenement from assessment to
rates or otherwise, the Director may cause to be fixed such rateable value as if the tenement were
assessable to rates under that Ordinance, and the rateable value so fixed shall be the rateable
value of the tenement;

(v) in the event that as a result of the demolition of a tenement or of a tenement being unoccupied by
reason of an order of the Government its rateable value is deleted under the Rating Ordinance
(Cap 116), the rateable value of the lot shall, if the Director in his absolute discretion thinks fit
and until an interim valuation of a tenement or tenements wholly replacing the demolished or
unoccupied tenement is made under the Rating Ordinance (Cap 116), include the rateable value
of such tenement as last ascertained by the Commissioner; and

(vi) where an interim valuation is made of a tenement or tenements which replace part of a former
tenement in respect of which the rateable value as last ascertained by the Commissioner was
included in the rateable value of the lot in accordance with sub-subparagraph (v) the rateable
value of the part of the former tenement not replaced by the interim valuation shall be such
portion of the rateable value of the former tenement, as last ascertained by the Commissioner, as
the Director shall in his absolute discretion consider appropriate to that part.

(d) There shall be added to the yearly rent of the lot fixed in accordance with subparagraph (a) such sum
as may be necessary to make the total number of dollars a multiple of 4.



Cap 515 - GOVERNMENT RENT (ASSESSMENT AND COLLECTION) ORDINANCE 22

(e) For so long as the lot is beneficially owned by the Lessee or in an unbroken line of succession in title
to the lot by a person who is descended through the male, but not the female, line from him the yearly
rent for the lot shall be the sum of $20, if demanded, provided that if an undivided share or interest in
the lot together with the right to the exclusive use and occupation of all or a part of a building on the
lot is beneficially owned by a person other than the Lessee or in an unbroken line of succession in title
to such undivided share or interest a person who is descended through the male line from him the rent
for the lot shall be calculated and paid in the manner described and shall be the amount specified in
subparagraph (a) in which event for the purpose of this proviso-
(i) the rateable value of the lot shall be the rateable value of the said building or part thereof; and
(ii) the yearly rent or a due proportion thereof for the lot under subparagraph (a) shall become due

and shall be paid on the first quarterly day after the date on which the said undivided share or
interest was first beneficially owned by a person other than the Lessee or in an unbroken line of
succession in title to the said undivided share or interest a person who is descended through the
male line from him.

2. (a) In lieu of the collection of the yearly rent by the Director under paragraph 1(a), there may in addition
to the rates to be collected quarterly by the Commissioner or the Collector of Rates, as the case may
be, under the Rating Ordinance (Cap 116) in respect of any tenement comprised wholly or partly
within the lot, be demanded and collected by the Commissioner or the Collector of Rates, as the case
may be, from the Lessee an amount equal to one fourth of 3% of the rateable value of any such
tenement together with such sum as may be necessary to make the total number of dollars in any such
demand an integer. For the purpose of this subparagraph the provisions of paragraph 1(c)(i) and (ii)
shall apply mutatis mutandis.

(b) For the purpose of subparagraph (a), in the event that only part of a tenement is comprised within the
lot the amount that may be demanded in respect of that part shall bear the same proportion to 3% of the
rateable value of the tenement as, in the opinion of the Director whose decision shall be final, the area
of such part bears to the area of the whole of such tenement.

(c) Upon a demand being made by the Commissioner or the Collector of Rates, as the case may be, under
subparagraph (a), the Lessee shall pay the amount so demanded within the time specified in such
demand.

(d) Payment under subparagraph (c) of an additional demand under subparagraph (a) shall operate as an
absolute discharge for the Lessee from his liability to pay the rent in respect of the quarter for which
such demand was made.

3. The reference in paragraph 1(b) to the rateable value of a tenement as set out from time to time in the list
declared or to an interim valuation made under the Rating Ordinance (Cap 116) shall include in a case where
such rateable value or interim valuation is corrected, altered or varied under that Ordinance, a reference to such
rateable value or interim valuation as so corrected, altered or varied.

Related Laws