(1)  A council may, by absolute majority, make a separate rate or separate charge in respect of land, or a class of land, within a part of its municipal area.

(2)  A separate rate or separate charge may be made –

(a) in addition to any other rates or charges; and

(b) in respect of a financial year or part of a financial year; and

(c) for the purpose of planning, carrying out, making available, maintaining or improving any thing that in the council's opinion is, or is intended to be, of particular benefit to –

(i) the affected land; or

(ii) the owners or occupiers of that land.

(3)  A separate rate or separate charge must not be made more than one month before the beginning of the financial year in which it commences, but may otherwise be made at any time during a financial year.

(3A)  A separate rate or separate charge applies from –

(a) a date specified by the council that is after the date on which it is made; or

(b) a date specified by the council that is before the date on which it is made if that date is stated in the notification referred to in section 101(2) ; or

(c) if a date is not specified, the date on which it is made.

(4)  At the time of making a general rate, a council may, upon the resolution of an absolute majority, continue a separate rate or separate charge applying in respect of a financial year for the next financial year.

(5)  A separate rate or separate charge cannot be continued beyond the period notified under section 101(2)(d) .

(6)  If a separate rate or separate charge is not continued for a particular financial year, the separate rate or separate charge must not be continued in respect of a subsequent financial year.

(7)  A separate rate or separate charge must not be continued for a period of more than 5 financial years unless, in the fifth financial year –

(a) the council resolves to continue the separate rate or separate charge under subsection (4) ; and

(b) the separate rate or separate charge is reviewed in accordance with section 105A .

(8)  A separate rate or separate charge for a financial year is to be based on the same category of value of land as is applicable to the general rate for that financial year under section 90 (3) .