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SQESalespersons Qualifying Examination✓EAQEEstate Agents Qualifying ExaminationWhich of the following statements about Government rent under the Government Rent (Assessment and Collection) Ordinance (Cap. 515) are correct, as at October 2026? (i) It applies to land held under Government leases granted on or after 27 May 1985. (ii) It is charged on every Government lease in Hong Kong, whenever the lease was granted. (iii) An indigenous villager who has continuously owned a qualifying rural holding since 30 June 1984 may be exempt. (iv) The annual amount is fixed when the lease is granted and does not change with the rateable value.
Answer: (i) and (iii) only. (i) True. Leases granted or regranted since 27 May 1985 are within Cap. 515, as are NT and New Kowloon leases extended under Cap. 150 and non-renewable leases extended since then. (ii) False. Cap. 515 applies only to those categories of lease, not to every lease. (iii) True. Indigenous villagers (or their male-line successors, tso or tong) who have continuously owned an old schedule lot, village lot, small house or other rural holding since 30 June 1984 are entitled to exemption. (iv) False. Government rent is 3% of rateable value and adjusts in step with changes in the rateable value. Rule: Cap. 515 Government rent = 3% of RV, varying with RV, for leases granted or extended since 27 May 1985 and extended NT leases; the owner is liable. Source: Government Rent (Assessment and Collection) Ordinance (Cap. 515); RVD, Government Rent (rvd.gov.hk), checked 11 Oct 2026; as at Oct 2026
Thinking Government rent is a fixed sum set when the lease was granted.
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