Levies, earnings and rent on Government property

Levies sit between taxes and fees. Like a tax, a levy is compulsory and buys no specific service; unlike a tax, it is imposed on a defined class — every taxable adult in the State pays the development levy, every business premises pays the business premises levy, every industrial plant discharging effluent pays the effluent levy. Because levies are flat rather than proportional, they are simple to administer but must be kept modest, and the approved list caps what may be charged.

Earnings and sales are commercial receipts. When the Bureau of Public Procurement sells a tender document, the Government Printing Press sells a Gazette, the Ministry of Works hires out a grader or the Water Board sells bulk water, the State is trading, not taxing. These receipts still belong to the treasury single account and still produce an electronic receipt.

Rent on Government property is exactly what it says: ground rent on land held under a certificate of occupancy, rent on Government quarters, market lock-up shops and stalls, warehouses, and the hire of the stadium and civic centre. Ground rent is a continuing obligation of every holder of a certificate of occupancy and is one of the most commonly forgotten liabilities in the State.