I was under the assumption that the ESPL will only be levied on the portion of rates levied for the House etc and not the land that is under the conservation agreement. It may be that a manual calculation will need to be done for these.
This would also apply for postponed rates and the ESPL would be levied only on the rateable land value and not the portion which is postponed.
If anyone else has further information please let us know.
Mary
