A 10% penalty will be added to any portion of the instalment remaining unpaid after the relevant last date for payment.

An additional 10% penalty will be added to all previous year’s rates unpaid as at 20 July and 20 January(up to 20% p.a. in total).

However, the penalty on Instalment 1 will be waived if the total years rates are paid on or before the 20th of December (last day for payment of Instalment 2).

Last dates for payment are:

• Instalment 1: 20 September
• Instalment 2: 20 December
• Instalment 3: 20 March
• Instalment 4: 20 June