In 2010, the eThekwini Municipality adopted a rates policy contrary to the gazetted Amended Regulations in terms of which municipal rates were capped to a tariff “of 25% of the rate levied on residential property in respect of Public Benefit Organisation (PBO) properties”.
As these tariffs would have adversely affected ISASA PBO member schools, ISASA filed an application in the Durban High Court, upon the adoption of the eThekwini
Municipal rates policy, in which ISASA objected to the excess levies that were to be charged to PBOs, in contravention of the exemptions granted by the MPRA and Income Tax Act 58 of 1962.
On 3 July 2019, the High Court found in favour of ISASA and declared that the eThekwini Municipality could not levy a tariff in excess of 25% of the rate levied by it on residential properties. The matter was then appealed to the Supreme Court of Appeal, which on 2 November 2021 also found in favour of ISASA.
An explanatory memorandum from the ISASA legal and policy department is available below.
This website uses technologies like cookies to store device information. Consenting to these technologies will allow us to process data such as browsing behavior or user preferences. Not consenting may adversely affect certain features of the site.
Necessary to enable a service explicitly requested by the user, or for the purpose of transmitting communications over an electronic network.
The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.
Used exclusively for statistical purposes.The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.
Tracks user activity for marketing purposes. Marketing cookies may be necessary to enable third-party content that depends on this information, such as embedded videos and some social media links.