(1) | A request for exemption by a municipality in terms of section 4(e) of the Act must be addressed to the Minister, but first submitted to the Local Government, Water and Related Services SETA, not later than 30 November 2000. |
[Subregulation (1) substituted by Notice No. R. 255 of 2001]
(2) | The request for exemption by a municipality must be in accordance with the guidelines set out in Annexure A and must include— |
(a) | fully motivated reason or reasons for the request for exemption; |
(b) | confirmation of the year for which exemption is required; and |
(c) | the request for exemption must be made in advance. |
(3) | The Local Government, Water and Related Services SETA must evaluate the request for exemption by the municipality and submit the request, together with a recommendation, within six weeks to the Minister for a decision. |
(4) | The Local Government, Water and Related Services SETA may delegate its function of evaluating a request for exemption of the levy to a subcommittee or its executive committee. |
(5) | The Local Government, Water and Related Services SETA, or the delegated subcommittee or its executive committee must evaluate the request for exemption against the criteria stipulated in the guidelines set out in Annexure A. |
(6) | Exemption may be requested for a maximum period of one year at a time, whereafter a new request for exemption must be submitted for consideration. |
(7) | If a municipality amalgamates with one or more other municipalities or the boundaries of the municipality change as a result of a demarcation process, the municipality must notify the Director-General and the Local Government, Water and Related Services SETA, and submit a new request for exemption if such exemption is still required. |
(8) | The Local Government, Water and Related Services SETA may evaluate the position of a municipality to whom exemption of the levy has been granted on an ongoing basis during the period of exemption. |
(9) | The Director-General must provide the municipality who lodged the request for exemption with a letter and inform the Local Government, Water and Related Services SETA, the Commissioner and the Department of Provincial Affairs and Local Government within seven days of the decision of the Minister with regard to the request for exemption. |
(10) | If exemption is granted to a municipality the municipality must attach a copy of the letter of exemption to the Commissioner levy statement every month for the period the exemption is applicable. |