Rating and Valuation Department

Where a property is chargeable to both rates and Government rent, generally a combined demand for rates and Government rent will be issued to the payer at the beginning of each quarter.

Responsibility for Payment

Both the owner and the occupier are liable for rates. In practice, this will depend on the terms of the agreement between the owner and occupier of the premises. In the absence of any agreement to the contrary, liability for rates rests with the occupier.

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

When to Make Payment

Rates and Government rent are payable quarterly in advance. Payers will normally receive the quarterly "Demand for Rates and/or Government Rent" (Demand) at the beginning of each quarter. They need to settle the Demand quarterly in advance within the first month of each quarter, namely, January, April, July and October.

Non-receipt of Demand

If payers do not receive the quarterly Demands, they can telephone 2152 2152 to obtain replacement demands by mail or by fax. Payers can also obtain replacement demands at the following post offices:

	General Post Office
	Gloucester Road Post Office
	Kowloon Central Post Office
	Tsim Sha Tsui Post Office

Payers need to quote the account number to obtain replacement demands.

Alternatively, payers can enquire the account balance by using service or calling 2152 2152.

In general, late receipt or non-receipt of the quarterly Demand due to postal or other reasons do not alter the statutory requirement that rates and Government rent must be paid on time, and a 5% surcharge will immediately be imposed after the last day for payment.

Change of Payer's Particulars

You can change the payer's particulars by various means. For details, please visit

Surcharge for Late Payment and Recovery Actions

A 5% surcharge will be imposed immediately after the last day for payment. A further 10% surcharge will be imposed on any amount remaining outstanding (including the 5% surcharge already imposed) six months after the original last day for payment. If the amount demanded is not settled, the Government may take legal action to recover the outstanding amount.

If the Government rent, including that accrued before change of ownership, is not paid, the Government is entitled to take back the property under the Government Rights (Re-entry and Vesting Remedies) Ordinance (Cap 126). You will incur extra costs to get the property back.

Methods of payment

Autopay

	The most timesaving and convenient method.
	The bank account will only be debited on the last day for payment.
	Direct Debit Authorization Form (pdf) can be completed and processed at the bank directly.

Bank Automated Teller Machine (ATM)

ATM cardholders may pay at any ATMs with "Bill Payment Service" or "JET PAYMENT" signage.

No pre-registration is required.

Payment must be made before mid-night of the last day for payment.

For enquiries :	Treasury Hotline	2845 8866
	JETCO Hotline	2520 1747
	HSBC Customer Service Hotline	2748 3322
	Hang Seng Bank Customer Service Hotline	2822 0228

"PPS"
(24-hour Service)

	Pre-registration of a PPS account is required. For details, please visit The Treasury's web site : http://www.try.gov.hk/internet/ehcoll_paym_pps.html
	Payment made before mid-night of the last day for payment is regarded as on-time payment.
	For enquiries : 90 000 222 329
	For payment : 18031 (merchant code "09")

Through Internet

Payment can be made through the internet, please visit The Treasury's web site : http://www.try.gov.hk/internet/ehcoll_paym_ebank.html

By Post

	Cheques should be crossed and made payable to "The Government of the Hong Kong Special Administrative Region".
	Please address to The Treasury, P.O. Box 28000, Gloucester Road Post Office, Hong Kong.
	The postmark date will be regarded as the date of payment.

In Person

	Payable at any of the post offices (except mobile post offices).
	For enquiry of the addresses and office hours of post offices, please dial Hongkong Post hotline 2921 2222 or visit web site : www.hongkongpost.com

Consolidated Demand

If you have to handle a number of demands for rates and/or Government rent each quarter, you may consider using our Consolidated Demand and Payment Service. For details, please visit :

Questions and Answers

(Please refer to the Frequently Asked Questions Section)

Further Enquiry Telephone Numbers

24-hour Automated Telephone Enquiry Service	2152 2152
24-hour Operator Service	2152 0111
Fax	2152 0113