Rates income is the primary and reliable source of revenue that Council uses to deliver services to the community. It is supplemented by Council’s other forms of revenue. In times of crisis it is important to remember that Council still requires cashflow to deliver critical services to the community such as waste management, city cleansing, animal management, community support and outreach, and maintenance of essential infrastructure. It is also important to remember that when rates are deferred or waived, the burden falls onto other ratepayers to continue to fund essential services. To ensure that assistance is provided where it is needed most, under this policy, Council will apply a targeted means tested model on net income change for residential and commercial properties