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Revenue and Financing Policy

Status: Approved by the Council on 29 July 2009

Overview

This policy explains how each activity is proposed to be funded for both operating and capital expenditure over the next 10 years. This is a requirement of the Local Government Act 2002 (LGA 2002).

Councils must show for each activity (LGA 2002 Section 101(3)):

• The community outcomes to which the activity primarily contributes; and
• The distribution of benefits between the community as a whole, any identifiable part of the community, and individuals; and
• The period in or over which those benefits are expected to occur; and
• The extent to which the actions or inactions of particular individuals or a group contribute to the need to undertake the activity; and
• The costs and benefits, including consequences for transparency and accountability, of funding the activity distinctly from other activities; and
• The overall impact of any allocation of liability for revenue needs on the current and future social, economic, environmental and cultural well being of the community.

This policy gives some certainty to the community as to how the activities of the Council will be funded and indicates which groups and/or individuals in the community the Council sees as receiving benefits from these activities. There is an intention to review the Revenue and Financing Policy prior to the completion of the next LTCCP.

Funding options for Council activities

General rates

These are rates that are applied to the entire rating base of the district. In New Plymouth District general rates are cents per dollar of land value, levied differentially on the following classification of property:

• Residential.
• Commercial/Industrial.
• Farmland.
• Small Holdings.

The rationale for the differential groups and an outline of a proposed review of them is discussed in the section on general funding policies. General rates also include the uniform annual general charge (UAGC), a fixed charge levied on every rateable property in the district. The level of the UAGC changes the incidence of rates within and between differential classes.

Targeted rates

The Council charges targeted rates in the form of uniform (flat rate) annual charges. These are for the recovery of the cost of providing water, wastewater and refuse collection/disposal/recycling charges for households in serviced areas and some other property uses. The Council is also introducing one new targeted rate for the roading activity to increase the transparency between the benefit the service delivers and the allocation of costs. See Volume 1 under the financial implications and forecasts section for a more detailed explanation of this change.

Fees and charges

The Council levies over 1,000 fees and charges which are either full or part charges to recover the costs of services. Fees and charges are usually for services where the user has discretion on whether to use the service or not.

Interest and dividends from investments

The Council receives interest and dividends from its investments, as managed by Taranaki Investment Management Limited and short-term cash management.

Borrowing

Borrowing is the taking on of debt and usually only borrowed to fund long-lived physical capital.

Proceeds from asset sales

These are the sums received when physical assets are sold.

Development contributions

Development contributions are sums payable, or assets transferred to Council, by developers or new service users for the costs imposed on infrastructure and facilities by growth in numbers of users.

Financial contributions under the Resource Management Act

Financial contributions are sums payable, or assets transferred to Council, by developers or new service users to enable mitigation, avoidance or remedying of adverse effects arising from subdivision or development.

Grants and subsidies

These are payments from external agencies and are usually for an agreed specified purpose. The major source of these are New Zealand Transport Agency (NZTA) subsidies for road maintenance, renewals and improvements.Return to top

Policy for funding operating expenditure

Operating expenditures are the day to day on-going expenses of providing the Council's activities. They cover costs of staff, energy, consumables such as paper, vehicle running costs and asset maintenance. Operating expenditures are funded from the following sources and for the following reasons.

Funding source for operating expenditure	Explanation of New Plymouth District Council funding methods for operating expenditure
General rates	General rates will be primarily used to fund those activities, or parts of activities, that benefit the community in general and where no identifiable individuals or groups benefit in a significantly different way to the rest of the community. General rates may also be used where the use of direct charging would discourage use, when encouraging use of the service is an explicit objective, or important to achieving the Community Outcome to which the activity is intended to contribute. General rates may also be used where it is impractical, or too administratively expensive, to fund the activity from other funding sources. New Plymouth District Council will apportion its general rates according to the land value and deemed use of each property. Land value has been historically accepted by the district's community with little or no expressed desire for change. The advantages of capital value, as a measure of benefit received from Council services and as a measure of a ratepayer's ability to afford rates, are not considered to be so superior to a land value system to justify a change at this time. Use of property is determined according to whether its primary use is residential, commercial/industrial, farms or small holdings. Each type of property pays different rates (cents per dollar of land value). These are called "differentials" and are designed to achieve an apportionment of rates that reflects the estimated value of services received by each classification of property, after significant modification by the use of the uniform annual general charge and uniform charges (targeted rates). The UAGC is a flat, per property component of the general rate. It funds the same activities as are funded by the general rate. The UAGC has a significant effect, in that it lowers rates on high value properties and raises rates on lower valued properties within each differential classes of property. The Council considers the level of fixed charges and property value based general rates each year and is able to make adjustments through the Annual Plan process.
Targeted rates	The Council may use targeted rates to fund activities where identifiable classifications of ratepayer, or ratepayers in identifiable locations, receive benefits from the activity to be funded in a significantly different way from other ratepayers. Targeted rates may be levied as a uniform annual charge, levied on the land value, capital value or any other legally permissible basis. Targeted rates may be levied differentially between locations or classifications of ratepayer. The Council may levy targeted rates for the purpose of achieving a more fair, or efficient, or transparent allocation of costs across the community.
Fees and charges	The Council will generally use fees and charges for those services where the benefit is entirely, or in part, to the direct user of the service and where the use of the service is at the discretion of the user. This includes fees for various consents, licenses, permits and property information. The user charge may recover all, including a market return on the value of the Council's investment, or part of the cost of the activity. Where the Council needs to ration the use of an activity, it may charge at a level above that which would be necessary to recover the costs of the activity. Fees and charges may be in the form of fines, penalties and like instruments and used where the Council wishes to modify the behaviours that impose costs, or inconvenience, on other members of the community.
Interest and dividends from investments	The Council treats ordinary budgeted interest and dividends, along with other investment income, as general revenue.
Borrowing	The Council will not borrow to fund operating costs.
Proceeds from asset sales	Operating costs are not funded from asset sales.
Development contributions	Operating costs are not funded from development contributions.
Financial contributions under the Resource Management Act	Operating costs are not funded from financial contributions.
Grants and subsidies	Grants and subsidies will be used for operating expenses only when this is consistent with the purpose for which they were given.
Reserves	Reserves are a component of equity generally representing a particular use to which various parts of equity have been assigned. Reserves may be legally restricted or created by the Council. Return to top

Sources of funding

The following sources of revenue are applied to the Council's operating activities.

Council activities	General rates	Targeted rates	Grants and subsidies	Fees and charges	Dividends and interest	Reserves
Govett-Brewster Art Gallery
Puke Ariki
Community Development
Recreation and Events
Parks
Roads
Solid Waste and Refuse Collection
Stormwater
Water
Wastewater
Regulatory Services
Emergency Management and Business Continuance
Economic Growth
Civic and Democracy Services
Management of Investments and Funding					*

* Management of Investments and Funding generates a surplus which is used as an offset against general rates.

Policy for funding capital expenditure

Capital expenditures includes those to purchase, build, contract to build, or acquire into Council ownership, physical assets.

Capital expenditures also include the renewal or replacement of existing assets. These are usually funded from financial reserves built up from the revenue sources that fund the particular activity.

Physical assets have service lives beyond one year. The well accepted principle of "intergenerational fairness" says that expenditures that provide benefits over time should be funded over the same period, so that each generation of users pays a fair contribution for the benefit they receive.

It also includes debt repayment. The Council does however exercise discretion in debt funding new assets with service lives that are less than 10 years as in some cases it would be inappropriate to borrow for such purposes.

Funding source for capital expenditure	Explanation of New Plymouth District Council funding methods for capital expenditure
General rates	General rates may be used to retire debt. General rates may be used to purchase physical assets where the Council determines that funding the assets from debt is not the preferred option.
Targeted rates	Targeted rates may be used to retire debt, where the debt arose from the purchase of assets used for the activity funded by the targeted rate. Targeted rates may be used to purchase physical assets, where the Council determines that funding the assets from debt is not the preferred option, and the assets are to be used for the activity funded by the targeted rate.
Fees and charges	User charges may be used to retire debt, where the debt arose from the purchase of assets used for the activity funded by the user charge. User charges may be used to purchase physical assets, where the Council determines that funding the assets from debt is not the preferred option, and the assets are to be used for the activity funded by the user charge.
Interest and dividends from investments	Investment income may be used to retire debt, where that income has not been budgeted for other purposes.
Borrowing	The Council's preferred means of funding capital expenditures will be borrowing in order to promote intergenerational fairness.
Proceeds from asset sales	Proceeds from asset sales are an appropriate source for purchasing or retiring debt as it has a neutral effect on the Council's financial position (assets versus liabilities).
Development contributions	Development contributions will be used to fund that proportion of new asset expenditure that is made necessary by increased demand as a result of growth in the number of users.
Financial contributions under the Resource Management Act	Financial contributions will be used to fund that proportion of new asset expenditure that is made necessary by the effects of subdivision and development.
Grants and subsidies	Grants and subsidies will be used for capital expenses only when this is consistent with the purpose for which they were given.
Reserves	Reserves are a component of equity generally representing a particular use to which various parts of equity have been assigned. Reserves may be legally restricted or created by the Council. Return to top

Sources of funding

The following sources of revenue are applied to the Council's capital activities.

Council activities	General rates	Targeted rates	Borrowings	Reserves	Grants and subsidies
Govett-Brewster Art Gallery
Puke Ariki
Community Development
Recreation and Events
Parks
Roads
Solid Waste and Refuse Collection
Stormwater
Water
Wastewater
Regulatory Services
Emergency Management and Business Continuance			**
Economic Growth			**
Civic and Democracy Services			**
Management of Investments and Funding			*

* Management of Investments and Funding is the activity the Council uses to centrally fund its borrowings and their associated costs.

** No capital expenditure.

General funding policies

Differential groups within the value based general rate

In 2008/09 the general rate based on land value is estimated to make up 30 per cent of total operating revenue, and 63 per cent of total rates income. For individual properties this value based general rate can vary significantly as a result of changing relative land values as set every three years by the rating revaluations. In the early 1990s, in order to reduce this volatility and relate the amount of general rates paid by each broad sector to the amount of benefits received for Council services, the Council created four differential groups. These differential groups arose from a detailed benefit assessment study. The study resulted in the following differential groups and their proportion of value based general rates:

Commercial/Industrial 27.2%

Residential 54.0%

Small Holdings 3.0%

Farmland 15.8%

The rationale was that each group of properties would pay a fixed proportion of the total general rates required to fund activities. In this way each group would pay a fair and equitable amount that was related to the benefits received by each group and would not be subject to fluctuations caused by changing property prices between each group. As property values change over time the Council alters the group differentials (the amount of rates charged per dollar of value) to ensure that each differential group continues to pay the same overall proportion of general rates.

Within each differential group the rating valuations result in changes to the incidence of general rates. As an example the residential differential group contributes 54 per cent of value based general rates in 2009/10, the same as it did in 1995/96. Waterfront properties within the residential group however would generally be paying a higher share of those residential rates due to significantly higher valuation increases compared to the average residential property over recent years.

The benefit allocation study from the mid 1990s was extensively reviewed in 1997/98. At that time the Council decided to maintain the four groups and their value based general rate proportions as the benefit allocations had not changed significantly. These four differential groups and their value based general rate proportions have remained the same since this time and continue for the 2009/10 year.

The Council is aware that significant changes to relative property numbers and land values between each group have occurred since 1996. In particular the number of Small Holdings properties has increased four times faster than the other differential groups, while the average value of residential properties has increased faster than Commercial/Industrial and Farmland. This may have changed the benefit allocations for Council services that can be attributed to each of the four groups. The Council is also aware that the property market is currently changing rapidly, and that significant changes in the relative values between groups may be reflected in the next round of rating valuations in 2010. Changes in the services being delivered by the Council over the last 10 years may also have altered the benefit allocations across the groups.

Proposed review of differential groups

As part of the preparation of this Revenue and Financing Policy the Council has briefly reviewed the rationale of the differential groups and the benefit assessments last reviewed in detail ten years ago. Preliminary work indicates that there could be some equity issues emerging, particularly with the Small Holdings group. The Council also wants to explore mechanisms that allow for the ongoing fine-tuning of the differential group settings to maintain equity between the groups as property numbers change over time.

This is a complex issue that needs a careful and considered approach by the Council. Any major changes in the general rate differentials would have significant impacts on many individual property owners and needs to have community input before the policy is altered.

The Council has therefore favoured maintaining current policy settings for the differential groups for the 2009-2019 Community Plan, but is signalling that an in-depth review will need to be carried out ready to implement any changes for the 2012-2022 Community Plan. This review will likely commence in 2010. Before any changes in this area are considered further work needs to be done by the Council including:

• A consideration of whether the existing four differential groups are still appropriate.
• A detailed study of the benefit assessment from the Council services on each group of ratepayers.
• Consideration of options for adjusting the group differentials, if they continue, for general rates on an ongoing basis to reflect major changes in property numbers and values. Return to top

District-wide funding: The One Bucket Policy

After the establishment of the New Plymouth District in 1989 a number of rating systems and funding policies were amalgamated. From the early 1990s New Plymouth District Council adopted a "one bucket" policy for community facilities, and a combined network pricing policy for refuse collection, and the wastewater and water supply networks. Kerbside recycling was added to this policy since then. This policy was reviewed in 1998, 2004, 2006 and again in 2008 and has been confirmed by the Council as an appropriate way of funding these services.

The Council assesses the priorities of the district as a whole. This policy ensures that funds are provided on the basis of district-wide priority and is intended to:

• Promote a unified commitment to the long term future of the district.
• Provide all urban communities across the district with an acceptable minimum standard of service for water, wastewater, refuse collection and kerbside recycling.
• Provide integrated management.
• Spread the risk associated with operating assets and intensive network services.
• Ensure funds are available to upgrade the networks and complete projects at the optimal time.
• Avoid any sudden changes in the level of funding required from specific groups of ratepayers.

The priorities are assessed on a needs basis as opposed to the amount of rates sourced from each locality. For community facilities the Council does apply the general rate differentials to attribute costs and benefits to the appropriate rating group. For refuse collection, kerbside recycling, water and wastewater a standard fixed charge for each service is applied to all urban areas within the district that receive these services.

Changes in targeted rates

Roads

The Roads activity of the Council covers the operation, renewal and improvement of the roading network, including roads, bridges, tunnels, traffic management and control systems, footpaths and streetlights. The roading network has a replacement value of $810 million and reaches 100 per cent of the resident population. New Plymouth District Council currently funds the Roads activity through a mixture of general rates (using four differentials based on land values), subsidies (from central government reflecting the partnership between central and local government and funded through petrol taxes and road user charges) and a small amount of fees and charges. The Council in reviewing funding policies for the 2009-2019 Community Plan has identified that the roading activity could be funded on a more equitable basis that better reflects the costs and benefits.

The roading network is considered to be a single network for funding purposes. This is reinforced by the central government system for grants for subsidising capital funding for improvements. The majority of the costs are in the construction and ownership of the network. The roading network links all properties (or as many as practicable) to the network and allows access to community facilities, employment and economic development. In this manner the roading network service is partly similar to water and wastewater services in urban areas. These other network services are funded through a fixed rate across all properties who receive the service.

User pays for distance travelled is reflected in the subsidies from central government that are funded through petrol taxes and road user charges. Currently the general rate, based on land value, is funding the balance of the required costs, including the network access benefits available to all properties. Introducing a fixed charge (Uniform Annual Charge) would reflect the access to the network that all properties have, regardless of usage or actual individual benefit. A uniform targeted rate of $100 plus GST on each separately used or inhabited part of a rating unit is to be applied, representing a network charge. This would fund around 21 per cent of the rate funding requirement for the roading activity. Other local authorities that have introduced this form of rating for roading include Kapiti Coast District ($150), Manawatu District ($100) and Southland District ($110).

The Council is aware that introducing a UAC on each separately used or inhabited part of a rating unit for the roads activity will increase the proportion of rates set as flat charges. This will be regressive in nature and result in higher value properties paying less rates and lower value properties paying more.

Impact of allocation of Council costs on community well-being

Sustainability of rates funding

The Council is very aware that the level of rates can have negative impacts on property owners with low incomes. In preparing this Revenue and Financing Policy the Council investigated the affordability of current rating levels as a proportion of household income.

The Council concluded that affordability of rates was not generally a major issue for property owners within the District. Rating levels were however approaching levels at which affordability concerns could begin to emerge for the areas with lower median household incomes. The Council will continue to monitor affordability levels as more information becomes available. This will be particularly relevant for the 2012-2022 Community Plan process which will have access to data from the 2011 Census.Return to top

The four well-beings

The social well-being of New Plymouth District citizens benefits from the very high proportion of Council operating costs (21 per cent) that are paid from investment income. This allows the Council to provide higher levels of service and better facilities than would normally be available in a district of this size, while keeping the impact on the ratepayer low. Investments are carefully managed to ensure that the benefit that the community enjoys from these funds is maintained or improved.

The economic well-being of the community is taken into account by ensuring that direct beneficiaries of services pay for them whenever it is desirable to do so. This accounts for 41 per cent of Council operating costs. This enables users to make choices about how much of the service they use, so that the Council does not provide more of it than the community wants. Rates are used wherever it is considered fair that all should make a contribution to an activity and where funding from voluntary user charges would lead to under provision of the activity. To ensure that the costs of infrastructure are placed on current as well as future users, these costs are generally spread over time via borrowing.

The environmental well-being of the community is enhanced by making those whose actions bring about the need for regulation or enforcement pay for the costs they place on the community wherever possible. The Council funds activities that benefit the whole community, through creating a better environment, via rates so that these activities are funded to a degree that reflects the wider community benefits.

Cultural well-being is promoted by making a wide range of cultural events and experiences available to the community. Due to the non-economic nature of many of these events and the wider community benefits that flow from them, they are often funded in part from rates.

The overall source of funds allocation is set out in the graph below.

NPDC Source of Funds Budget 2009/10

Assessment of benefit allocation across the community

Introduction

Identifying who benefits from an activity provided by New Plymouth District Council is important when considering who should pay for the service. Usually, if only individuals receive the benefits of an activity (private benefits), some type of user-pays system is considered. Alternatively if the benefits of an activity are shared by the whole community or by a large group within the community (public benefits) then an appropriate funding option for that activity would be the general rate or a targeted rate respectively. If a person ( or persons) creates a problem which generates cost for the Council and the community, then that person should bear some or all of that cost (exacerbator pays) This is not always practical however, as identifying and charging the offender is not always possible.

Definitions

Public Benefits Arising from benefits distributed across the whole community, rather than to identifiable groups and individuals, or where the use of payment would dissuade participation.

Private Benefits Arising from the distribution of benefits predominantly going to identifiable individuals, groups of properties or specific areas within the District using the service.

Exacerbator Pays Arising from the need to control the negative consequences of individual, or group, actions on the rest of the community.

Summary of benefit assessment

Council activity	Proportion of benefits from Council activity
	Public	Private	Exacerbator
Cultural Services:   Govett-Brewster Art Gallery   Puke Ariki and district libraries	90% 90%	10% 10%
Community Development	80%	20%
Recreation and Events:   Pools   Programmes and events   Event venues	70% 85% 45%	30% 15% 55%
Parks: Open spaces   Cemeteries   Crematorium   Sports parks, motor camps and halls	100% 65% 80%	35% 100% 20%
Roads	60%	40%
Solid Waste and Refuse Collection	100%
Stormwater	100%
Water	100%
Wastewater	100%
Regulatory Services:  Animal control  District planning   Land use consents and monitoring   Environmental health   Parking	20% 80% 60%	100%	80% 20% 100% 40%
Emergency Management and Business Continuance	100%
Economic Growth	100%
Civic and Democracy Services	100%

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Benefit assessments

For a more indepth description of the activities, contribution to Community Outcomes and the rationale for each activity refer to the Council Activities section in Volume 1 of this Plan.

Council activity	Community Outcomes contributed to	Distribution of benefits assessment	Funding sources	Period of benefit	Benefit proportions
Cultural Services: Govett-Brewster Art Gallery	Vibrant Prosperous Skilled	Govett-Brewster Art Gallery provides exhibitions and gallery services that cater for the needs of residents at large and build a collection of materials which are a community asset for the future. The private benefit accrues to individuals who use the service.	General rates Fees and charges Reserves Grants and subsidies	Benefits are ongoing	Public 90% Private 10%
Cultural Services: Puke Ariki and District Libraries	Vibrant Prosperous Skilled	Libraries provide information services that cater for the needs of residents at large and build a collection of materials which are a community asset for the future. The private benefit accrues to individuals who borrow books or materials.	General rates Fees and charges Reserves Grants and subsidies	Benefits are ongoing	Public 90% Private 10%
Community Development	Together Skilled Prosperous	Community Development provides initiatives on behalf of the community at large. By distribution of grants beneficiaries are those receiving grant aid.	General rates Grants and subsidies Fees and charges Reserves	Benefits are ongoing	Public 80% Private 20%
Recreation and Events: Pools	Vibrant Skilled Secure and Healthy	The pool provides private benefits that cater for the needs of swimmers and other patrons who use the pools, hydroslides and gym facilities. The public derive benefit from education in water safety and from provision of recreational resources that encourage community health and social well-being.	General rates Fees and charges Reserves Grants and subsidies	Benefits are ongoing	Public 70% Private 30%
Recreation and Events: Programmes and Events	Vibrant Skilled Secure and Healthy	Programmes and events provide private benefits to those who attend special programmes. The public derive benefit from provision of programmes such as Festival of Lights open to the general public.	General rates Fees and charges Reserves Grants and subsidies	Benefits are ongoing	Public 85% Private 15%
Recreation and Events: Event Venues	Vibrant Skilled Secure and Healthy	The benefits from expenditure on event venues are mainly private. The availability of grounds and facilities for use by sporting groups, teams, clubs and associations is a significant private benefit to those groups and their members. The public derive benefit from having access to sports grounds for recreation other than sport.	General rates Fees and charges Reserves Grants and subsidies	Benefits are ongoing	Public 45% Private 55%
Parks: Open Spaces	Secure and Healthy Vibrant Sustainable	The benefits from expenditure on parks and garden services are generally a public benefit. With unrestricted access to parks and gardens and the general enhancement value of access to open spaces.	General rates	Benefits are ongoing	Public 100%
Parks: Cemeteries	Sustainable Secure and Healthy	The benefits from expenditure on cemeteries are a combination of public and mainly private. Family members of the deceased benefit from the cemetery services. Public health and sanitation is a public benefit provided by having access to these facilities.	General rates Fees and charges	Benefits are ongoing	Public 65% Private 35%
Parks: Crematorium	Sustainable Secure and Healthy	The benefits from expenditure on crematorium are entirely private. Residents gain benefits from having access to a local discretionary business service.	Fees and charges	Benefits are ongoing	Private 100%
Parks: Sports Parks, Motor Camps and Halls	Vibrant Secure and Healthy	The benefits from expenditure on sports parks, motor camps and halls are a combination of public and private. The public derive benefit from having access to sports grounds for recreation other than organised sport. The availability of sports grounds and facilities for use by sporting groups, clubs and associations is a significant private benefit to those groups.	General rates Fees and charges Reserves Grants and subsidies	Benefits are ongoing	Public 80% Private 20%
Roads	Connected Sustainable	The benefits from expenditure on roads are a combination of private and public. The public derive benefit from having access to the roading network. This is reflected by the proposed network access part charge through a uniform annual charge rate. Individual properties gain varying benefits attributed to roading.	General rates Targeted rates Fees and charges Grants and subsidies Reserves	Benefits are ongoing	Public 60% Private 40%
Solid Waste and Refuse Collection	Sustainable Secure and Healthy	The benefits from expenditure on solid waste management are for every household within collection areas and further public benefit arises from transfer station operations and landfill as these activities promote public health and sanitation and control pollution.	Fees and charges Targeted rates Reserves	Benefits are ongoing	Public 100%
Stormwater	Sustainable Secure and Healthy	All properties within the serviced areas benefit from management of stormwater. Stormwater is managed on a catchment basis. Benefits apply to all.	Reserves General rates Fees and charges	Benefits are ongoing	Public 100%
Water	Secure and Healthy	The benefits from expenditure on water supply services are mainly public. There are considerable public health advantages that arise from access to a continuous supply of safe drinking water and the assured availability of water for fire fighting purposes.	Fees and charges Targeted rates Reserves Borrowing	Benefits are ongoing	Public 100%
Wastewater	Secure and Healthy	The benefits from wastewater is a degree of direct uniform benefit for every household within sewage disposal areas. Other commercial and industrial users benefit based on their activity levels.	Fees and charges Targeted rates Reserves Borrowing	Benefits are ongoing	Public 100%
Regulatory Services: Animal Control	Secure and Healthy	The benefits from animal control are mainly private in which the user pays. There is also a degree of public measurable benefit for everyone.	Fees and charges General rates Reserves	Benefits are ongoing	Public 20% Exacerbator 80%
Regulatory Services: District Planning	Sustainable	The benefits are attributable to the whole community therefore are seen as mainly a public benefit. In cases where there is non compliance with the District Plan the exacerbator pays.	General rates Fees and charges	Benefits are ongoing	Public 80% Exacerbator 20%
Regulatory Services: Land Use Consents and Monitoring	Sustainable	The benefits are attributable to the individual in order to control the negative effects of an individual or group.	Fees and charges	Benefits are ongoing	Exacerbator 100%
Regulatory Services: Environmental Health	Secure and Healthy Sustainable	The benefits of expenditure on environmental health services are a mixture of public and private. The public benefits arise from the general community health and safety welfare that results from enforcement of bylaws and statutory requirements. There is a private benefit arising from individual licenses that certify individuals or owners of premises.	General rates Fees and charges	Benefits are ongoing	Public 60% Exacerbator 40%
Regulatory Services: Parking	Sustainable	The benefits are attributable to the individual therefore is seen as a private benefit.	Fees and charges	Benefits are ongoing	Private 100%
Emergency Management and Business Continuance	Secure and Healthy	The benefits are attributable to the whole community and seen as a public benefit. In some cases individuals have private benefit for value added services.	General rates	Benefits are ongoing	Public 100%
Economic Growth	Prosperous	The benefits are attributable to the whole community and seen as a public benefit. In some cases individuals have private benefit for value added services.	General rates	Benefits are ongoing	Public 100%
Civic and Democracy Services	Together	The benefit of expenditure on civic and democracy is a public benefit. This service means the public has the opportunity to be part of the democratic process and be represented.	General rates Fees and charges	Benefits are ongoing	Public 100%
Management of Investments and Funding	Prosperous	The benefits are attributable to the whole community and seen as a public benefit.	Fees and charges Dividends and interest Borrowing Reserves	Benefits are ongoing	Public 100%

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