Billing and Payment

You can obtain a replacement demand for assessed properties by:

• submitting an online form;
• telephone 2152 2152 (24-hour Automated Telephone Enquiry Service)
• facsimile 2152 0113; or
• in person at the Rating and Valuation Department, 15/F, Cheung Sha Wan Government Offices, 303 Cheung Sha Wan Road, Kowloon.

If you wish to settle the payment of rates and/or Government rent without the need of obtaining a replacement demand, you can enquire the account balance by using “Account Enquiry” service which also provides the “payment QR code” and “Faster Payment System (FPS) payment code” for instant payment. You can present the “payment QR code” for making payment at any post office/7-Eleven/Circle K/VanGO/U Select in Hong Kong, or use any mobile banking app/e-wallet which supports Government FPS bill payments to scan the “FPS payment code” for payment.

You need to quote the account number when requesting a replacement demand or checking account balance online. If assistance is needed, please telephone 2152 2152

You may approach the previous owner of the property for the relevant account number and then obtain a replacement demand by:

• submitting an online form;
• telephone 2152 2152 (24-hour Automated Telephone Enquiry Service)
• facsimile 2152 0113; or
• in person at the Rating and Valuation Department, 15/F, Cheung Sha Wan Government Offices, 303 Cheung Sha Wan Road, Kowloon.

If you wish to settle the payment of rates and/or Government rent without the need of obtaining a replacement demand, you can enquire the account balance by using “Account Enquiry” service which also provides the “payment QR code” and “Faster Payment System (FPS) payment code” for instant payment. You can present the “payment QR code” for making payment at any post office/7-Eleven/Circle K/VanGO/U Select in Hong Kong, or use any mobile banking app/e-wallet which supports Government FPS bill payments to scan the “FPS payment code” for payment.

You need to quote the account number when requesting a replacement demand or checking account balance online. If assistance is needed, please telephone 2152 2152

You should also notify this Department of the change in payer’s details by:

• completing and returning the amendment slip at the back of the replacement demand note or “Notification of Change in Rates and/or Government Rent Payer’s Particulars” (pdf file) ;
• writing to this Department quoting the account number of the property and providing the name and correspondence address to which the future demands should be sent; or
• visiting ‘Change of Rates and/or Government Rent Payer’s Particulars’ service to change the registered payer’s name and correspondence address through internet.

You need to quote the account number when requesting a payer’s change. If assistance is needed, please telephone 2152 2152.

You will have to make arrangement with the previous owner for settlement of the demand on or before the last day for payment in order to avoid surcharge. You should also notify this Department of the change in the payer's name and/or correspondence address by using the amendment slip at the back of the demand or Form RVD 1006 (pdf) "Notification of Change in Rates and/or Government Rent Payer's Particulars".

Alternatively, you may visit 'Change of Rates and/or Government Rent Payer's Particulars' service. to change the registered payer's name and correspondence address through internet.

Please provide the account number of the property to the new owner and ask him to notify this Department the name and correspondence address for service of future demands.

You should complete a Direct Debit Authorisation Form (DDAF) (pdf) for payment of rates and/or Government rent and send it to your bank. Even though you have submitted the DDAF, you have to settle the quarterly rates and/or Government rent continuously as normal until you receive our notification advising you that your autopay instruction has been accepted and effected.

You should approach your bank to cancel the existing Direct Debit Authorisation (DDA) and make a fresh DDA with the new bank account to the bank concerned. Please also inform the Department of the change in writing. You will have to make alternative arrangement to pay the rates and/or Government rent during the transitional period where the old DDA has been cancelled but the new one has not yet been effected. A notification from the Department will be sent to you when the new DDA becomes effective.

You should approach your bank to cancel the autopay instruction and then inform this Department of the cancellation in writing. You will have to make alternative arrangement to pay rates and/or Government rent on time.

No pre-registration is required for using FPS service. You just need to enable the QR code scanner of your mobile banking app or e-wallet which supports Government FPS bill payments; scan the “FPS payment code” printed on the demand; verify the name of department, account number and payment amount; and then confirm the transaction. For details, please refer to FPS Bill Payment Leaflet (pdf) or visit The Treasury’s website: www.try.gov.hk/internet/ehcoll_paym_fps.html

At present, the quarterly and first Demands for Rates and/or Government Rent issued by the Department are printed with a “FPS payment code”. You can use any supporting mobile banking app or e-wallet to scan the “FPS payment code” to pay the bills. Depending on its usage, the Department may consider extending this service to other types of demands.

You may enquire the account balance by entering the property account number and obtain the “payment QR code” or “Faster Payment System (FPS) payment code” from the online “Account Enquiry” service by using mobile devices (e.g. mobile phone or tablet). Then you can present the “payment QR code” for making payment at any post office/7-Eleven/Circle K/VanGO in Hong Kong or use any mobile banking app/e-wallet which supports Government FPS bill payments to scan the “FPS payment code” for payment.

You need to quote the account number when checking account balance online. If assistance is needed, please telephone 2152 2152.

Please check the date when your payment for the last quarter was made and compare it with the account cut-off date as shown in this quarter's demand. If your payment was receipted after the account cut-off date, your payment could not be reflected in this quarter's demand. In that case, you may settle only the outstanding amount for the current quarter on or before the last day for payment.

You should first approach the new owner through your solicitor for recovery of the rates and/or Government rent for the period after the change of ownership. If this is not possible, you may apply to the Department for a refund. Your application should be accompanied by the original receipt of the rates and/or Government rent paid, together with either a copy of the Deed of Assignment, or the Record of Owners from the Land Registry. You should also make a confirmation that you have not obtained reimbursement from the purchaser.

The overpaid amount will normally be used to offset the next and/or future quarter's rates and/or Government rent. However, if you want to have a refund rather than an offsetting arrangement, you may apply by providing the account number of the property and the original receipt to the Department. If payments were made by post or by electronic means, you will need to provide the supporting document to evidence your payments such as bank statements, bank book etc. before a refund can be made.

You must apply for an account at MyGovHK portal first. After registration, please choose Rating and Valuation Department's eRVD Bill Service and link your rates and/or Government rent account to your eRVD Bill profile online. For authentication purpose, you are required to enter the 15-digit account number and the payer's name as printed on your Demand for Rates and/or Government Rent. Please refer to the Registration Procedures for eRVD Bill Service (pdf) for details.

A notification letter informing the effective quarter for receipt of electronic demand will be sent to the registered payer of the rates and/or Government rent account when the account is successfully added to the eRVD Bill profile.

The requirement for apportionment of and offsetting rates and/or Government rent payments arises in a number of circumstances, and the Commissioner is empowered to make such arrangements for the efficient collection of rates and/or Government rent and for the convenience of payers. Some examples of such arrangements are set out below:

• An apportionment of the rates and/or Government rent liability between the vendor and the purchaser of a property;
• An apportionment of the rateable value of a tenement which is valued together with other tenements under the Rating Ordinance; or
• If there are structural alterations or any split or amalgamation of existing tenements, it will require the deletion of the existing assessments and the raising of new assessments (i.e. deletion and interim valuation). If such actions are to take retrospective effect, they will involve refund of rates and /or Government rent already paid and the payer will be invited to offset payments.

Yes. The owner(s) or their authorised representative could apply in writing to request this Department to do so. Your application should be accompanied by the Record of Owners from the Land Registry (If the applicant is owner’s representative, please also provide the relevant authorisation or documentation). Upon verification of the status of the owner(s), this Department will “lock” the registered payer’s particulars of the account concerned accordingly. Thereafter, subsequent changes in payer’s particulars will also have to be made in writing by the owner(s) or their authorised representative.