Rates assistance

Special disability trust

Rebate

A special disability trust is a trust established solely for the future care and accommodation needs of someone with a severe disability. The rates rebate is a 50 per cent rebate on your rates, capped at $700. It only applies to your principal place of residence.

If a special disability trust owns a property in trust for a beneficiary, the trust may be eligible for a rates rebate.

To be eligible as the beneficiary of a special disability trust, you must meet the definition of a severe disability, and the Centrelink Special Disability Trust Team must assess you.

You must live in the home as your principal place of residence.

To establish and maintain a special disability trust, the trust also needs to meet several requirements. It must:

  • be protective in nature
  • have only one principal beneficiary
  • have a beneficiary that meets the eligibility criteria
  • provide only for the accommodation and care needs of the beneficiary
  • conduct independent audits as necessary
  • provide annual financial statements.

For more information on special disability trusts, visit the Department of Human Services.

As of 1 July 2016, for special disability trusts established before 1 July 1997, the uncapped rebate scheme remains frozen at 2015–16 levels when the value exceeds the rebate cap of $700. This scheme applies to you if the trust has been continuously eligible for the rebate since 30 June 1997.

Application process

A rebate can only be applied from the year of application and not before. If a special disability trust becomes eligible during the year, the trustee, complete and submit the Rates Assistance (Special Disability Trust) Application Form with all supporting documentation attached to ACT Revenue Office.

We must receive applications for a 2019–20 rates rebate by 30 June 2020.

Deferment

In addition to getting a rebate, eligible special disability trusts may defer all or part of the balance of their total rates charges after they’ve deducted the rebate.

To apply, complete and submit the Rates Assistance (Special Disability Trust) Application Form with all supporting documentation attached to ACT Revenue Office.

Interest

Simple Interest applies on the amount that has been deferred.

The interest rate is variable and is updated every July and January in alignment with the monthly average 90 day Bank Accepted Bill rate issued by the Reserve Bank of Australia.