Hi Tracey
You’ll find the answer in Sections 11.8 and 11.9 of the rating and revenue raising manual. Section 11.8 mentions aggregated amount of ordinary rates and dwm.
It is important that an accurate apportionment of pensioner concessions between rates and DWMS charges is undertaken if the cost of providing the concessions is part of the reasonable cost calculations used when setting the DWMS charge.
When pensioner concessions are treated as a cost of providing the DWM service, consequentially, the amount of government reimbursement should also be considered and deducted from the calculation of the cost of providing the pensioner concession.
Hope this helps.
