XN000022-1996-12-11 — Page 40

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Reimbursement of rates and rent for kindergartens

Following is a question by the Hon Cheung Man-kwong and a written reply by the Secretary for Education and Manpower, Mr Joseph W P Wong, in the Legislative Council today (Wednesday):

Question:

Regarding the applications from non-profit-making kindergartens for reimbursement of rates and rent, will the Government inform this Council:

Reply:

(a)

(b)

(c)

Mr President,

(a)

of the criteria adopted for determining whether such applications should be approved;

the number of kindergartens whose applications for reimbursement of rates and rent were rejected in the past two years, together with the amount of reimbursement requested by each of the kindergartens concerned; and whether the authority concerned has explained clearly the reasons for rejecting these kindergartens; and

whether the Government will consider improving the existing system for processing such applications, such as introducing a point reckoner or waiting list system to enable the kindergartens to know when their applications will be accepted?

All non-profit making schools including kindergartens are entitled to reimbursement of rates subject to their being granted exemption as charitable bodies by the Commissioner of Inland Revenue under Section 88 of the Inland Revenue Ordinance.

As for rent reimbursement, the criteria for assessing applications are:

i)

the demand for kindergarten places in the district on the basis of the Hong Kong Planning Standards & Guidelines;

ii)

compliance with the Education Ordinance and Regulations;

iii)

iv)

operating standards in both management and professional aspects; and

reasonable rate of rent per pupil per annum.

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