Hi Cherie
Thats a harder question to answer.
I’m not sure if I necessarily agree with the statement in the manual and prefer to accept the wording in 501 (3) An annual charge may be levied on each parcel of rateable land for which the service is provided or proposed to be provided. The charge can only be levied on rateable land.
I would not charge it at all on exempt properties. Happy to hear other opinions.
Robert
