What are Special Variations
A council can apply to IPART for a Special Variation to increase rates income by more than the rate peg amount which will be considered against the guidelines set by the NSW Office of Local Government. Council requests for Special Variations are often to develop or maintain essential community services or regional projects. IPART can grant a general income variation for a single year or up to seven years. Over that time the council can set its own rates and fees if its total general income from those sources stays within the agreed increase.
How can the community engage with IPART?
Special Variation and Minimum Rates review page for 2025-26 is available here.
We generally review council’s special variation and minimum rates applications between February and May each year, with rate increases to apply from July.
We publish the Special Variation and Minimum Rates applications on our website in late-February each year. Members of the community will then be able to view and comment on the council’s special variation application. A fact sheet on how the community can engage with IPART on the council’s special variation application is available here.
How special variation applications are assessed
IPART requires councils to actively engage residents in discussions about the proposed increase above the rate peg. Councils can do this with public meetings and other community engagement methods that suit their population. IPART will consider how effective each council has engaged its community before determining its application to increase rates income above the rate peg. Councils need to show IPART there is:
- a demonstrated need for higher increases to charges
- community awareness of their plans
- a reasonable impact on ratepayers
- a process to exhibit relevant council documents to the public
- a history of well-documented council productivity improvements and cost containment strategies
In addition to the council’s evidence, we will assess any other information we consider relevant, including submissions from ratepayers. Further information regarding the assessment criteria can be accessed here. IPART can wholly or partially approve or reject a council’s application. Our decision and reasons will be published on our website.
Special Variation and Minimum Rates review page for 2025-26 is available here.
Past special variation decisions are available here.