第4部份：土地註冊制度、查冊及與物業有關的資料系統

Q1

持牌地產代理建國受僱於金龍物業，正協助客戶偉業就新界沙田石門安群街168號翠峯居8樓C室進行全面查冊。該物業屬於1997年7月1日後批出的政府租契，地契年期為50年，並無續期保證。偉業希望了解該物業每年須繳付的地租金額。根據地租（評估及徵收）條例（第515章），該物業每年地租應如何計算？

Licensed estate agent Kin-kwok, employed by Golden Dragon Property, is conducting a comprehensive title search for his client Wai-yip on Flat C, 8th Floor, Tsui Fung Court, 168 On Kwan Street, Shatin, New Territories. The property is held under a government lease granted after 1 July 1997 with a term of 50 years and no right of renewal. Wai-yip wishes to understand the annual government rent payable on the property. According to the Government Rent (Assessment and Collection) Ordinance (Cap. 515), how should the annual government rent for this property be calculated?

• A. 按物業在1997年7月1日的應課差餉租值的3%計算，其後每年按政府公告作出調整
• B. 按物業每年應課差餉租值的5%計算，並隨應課差餉租值的變動而調整
• C. 按物業在1997年7月1日的應課差餉租值的3%計算，此後固定不變直至地契期滿
• D. 按物業現時市值的3%計算，每三年由差估署重新評估一次
• E. 按物業每年應課差餉租值的3%計算，並隨應課差餉租值的變動而調整

• A. Calculated at 3% of the rateable value of the property as at 1 July 1997, subject to annual adjustment by government gazette
• B. Calculated at 5% of the annual rateable value of the property, adjusted in line with changes to the rateable value
• C. Calculated at 3% of the rateable value of the property as at 1 July 1997, fixed at that amount until the lease expires
• D. Calculated at 3% of the current market value of the property, reassessed by the Rating and Valuation Department every three years
• E. Calculated at 3% of the annual rateable value of the property, adjusted in line with changes to the rateable value

顯示答案 / Show Answer

正確答案 / Correct Answer: E

• 根據地租（評估及徵收）條例（第515章）第8條，1997年7月1日後批出或續期的政府租契，地租按物業每年應課差餉租值的3%徵收。
• 地租金額會隨差估署對該物業的應課差餉租值重新評估而自動調整，而非固定於某一基準日期的數值，亦非按市值計算。
• 差餉則依據差餉條例（第116章）另行徵收，計算基礎雖同為應課差餉租值，但稅率由財政預算案釐定，與地租制度不同。

• Under section 8 of the Government Rent (Assessment and Collection) Ordinance (Cap. 515), government rent for leases granted or renewed on or after 1 July 1997 is charged at 3% of the annual rateable value of the property.
• The government rent amount automatically adjusts whenever the Rating and Valuation Department reassesses the rateable value of the property; it is not fixed at a base date value nor calculated on market value.
• Rates are separately levied under the Rating Ordinance (Cap. 116); although rates also use rateable value as the base, the percentage is set by the annual Budget and operates under a different regime from government rent.

Q2

持牌地產代理文俊受僱於萬盛物業有限公司，正協助客戶美鳳就九龍深水埗福榮街168號康盛閣7樓B室進行查冊及釐清相關差餉地租負擔。文俊查冊後得悉以下資料：(i) 該物業的政府租契於2001年3月1日批出，批租年期為50年；(ii) 差餉物業估價署評定該物業的應課差餉租值（Rateable Value）為每年港幣96,000元；(iii) 現行差餉稅率為每年應課差餉租值的5%；(iv) 地租按應課差餉租值的3%徵收。根據上述資料及相關法例，下列哪項陳述是正確的？

Licensed estate agent Man-jun, employed by Man Sing Property Limited, is assisting his client Mei-fung in conducting a land search and clarifying the rates and government rent obligations for Flat B, 7/F, Hong Shing Court, 168 Fuk Wing Street, Sham Shui Po, Kowloon. After conducting the search, Man-jun has obtained the following information: (i) the government lease for the property was granted on 1 March 2001 for a term of 50 years; (ii) the Rating and Valuation Department has assessed the rateable value of the property at HK$96,000 per annum; (iii) the current rates percentage charge is 5% of the rateable value per annum; (iv) government rent is charged at 3% of the rateable value. Based on the above information and the relevant ordinances, which of the following statements is CORRECT?

• A. 該物業的年度差餉為港幣4,800元，年度地租為港幣2,880元，兩者合共港幣7,680元；地租乃依據《差餉條例》（第116章）徵收。
• B. 該物業的年度差餉為港幣4,800元，年度地租為港幣2,880元，兩者合共港幣7,680元；地租乃依據《地租（評估及徵收）條例》（第515章）徵收，因為該租契於1997年7月1日後批出。
• C. 該物業的年度差餉為港幣4,800元，年度地租為港幣2,880元，兩者合共港幣7,680元；地租乃依據《物業轉易及財產條例》（第219章）徵收。
• D. 該物業的年度差餉為港幣2,880元，年度地租為港幣4,800元，兩者合共港幣7,680元；地租乃依據《地租（評估及徵收）條例》（第515章）徵收，因為該租契於1997年7月1日後批出。
• E. 由於該物業的租契於2001年批出，年期只有50年，並不符合地租徵收的條件，故該物業只須繳交年度差餉港幣4,800元而毋須繳交地租。

• A. The annual rates for the property amount to HK$4,800 and the annual government rent amounts to HK$2,880, totalling HK$7,680; the government rent is levied under the Rating Ordinance (Cap. 116).
• B. The annual rates for the property amount to HK$4,800 and the annual government rent amounts to HK$2,880, totalling HK$7,680; the government rent is levied under the Government Rent (Assessment and Collection) Ordinance (Cap. 515) because the lease was granted after 1 July 1997.
• C. The annual rates for the property amount to HK$4,800 and the annual government rent amounts to HK$2,880, totalling HK$7,680; the government rent is levied under the Conveyancing and Property Ordinance (Cap. 219).
• D. The annual rates for the property amount to HK$2,880 and the annual government rent amounts to HK$4,800, totalling HK$7,680; the government rent is levied under the Government Rent (Assessment and Collection) Ordinance (Cap. 515) because the lease was granted after 1 July 1997.
• E. Since the lease was granted in 2001 for a term of only 50 years, it does not qualify for government rent assessment, and therefore the property is only liable for annual rates of HK$4,800 with no government rent payable.

顯示答案 / Show Answer

正確答案 / Correct Answer: B

• 根據《差餉條例》（第116章），差餉按應課差餉租值的現行百分率計算；本題年度差餉 = HK$96,000 × 5% = HK$4,800。
• 根據《地租（評估及徵收）條例》（第515章），凡於1997年7月1日或之後批出或續期的政府租契，承租人須按應課差餉租值的3%繳交地租；本題年度地租 = HK$96,000 × 3% = HK$2,880。
• 差餉與地租均以差餉物業估價署評定的應課差餉租值為計算基礎，惟兩者的徵收法律依據不同：差餉依據《差餉條例》（第116章），地租依據《地租（評估及徵收）條例》（第515章）。

• Under the Rating Ordinance (Cap. 116), rates are calculated as a percentage of the rateable value; in this question, annual rates = HK$96,000 × 5% = HK$4,800.
• Under the Government Rent (Assessment and Collection) Ordinance (Cap. 515), lessees holding government leases granted or renewed on or after 1 July 1997 must pay government rent at 3% of the rateable value; in this question, annual government rent = HK$96,000 × 3% = HK$2,880.
• Both rates and government rent are based on the rateable value assessed by the Rating and Valuation Department, but their legal bases differ: rates are governed by Cap. 116 and government rent by Cap. 515.

Q3

持牌地產代理德輝受僱於萬盛物業有限公司，正協助客戶淑嫻就新界葵涌青山公路葵涌段518號翠柏居15樓G室進行查冊。德輝在查冊後得悉以下資料：(i) 該物業所屬地段的政府租契於1994年批出，地契年期為50年，可續期；(ii) 地契載明土地用途限制為「住宅用途」，不得作商業、工業或其他非住宅用途；(iii) 淑嫻擬在該物業內開設一間補習社，每月向學生收取學費。就淑嫻的計劃而言，以下哪項陳述最為準確？

Licensed estate agent Tak-fai, employed by Man Shing Property Limited, is assisting his client Suk-han in conducting a land search on Flat G, 15th Floor, Chui Pak Court, 518 Castle Peak Road, Kwai Chung, New Territories. After conducting the search, Tak-fai establishes the following: (i) the government lease for the lot was granted in 1994 for a term of 50 years, renewable; (ii) the lease specifies that the permitted user is restricted to 'residential purposes' and prohibits commercial, industrial or other non-residential uses; (iii) Suk-han intends to operate a tutorial centre in the property and charge students tuition fees monthly. Which of the following statements is MOST accurate regarding Suk-han's plan?

• A. 由於補習社屬教育性質而非商業性質，不涉及貨品買賣，故不違反地契所訂的「住宅用途」限制。
• B. 淑嫻在物業內經營補習社並收取費用，屬商業活動，可能構成違反地契用途限制，地政總署可對業主採取收回土地等違契行動。
• C. 地契用途限制僅對原來批地申請人具約束力，淑嫻作為後來的購買人，不受有關限制所規限。
• D. 根據《土地註冊條例》（第128章），地契用途限制只有在完成登記後方對第三方具有約束力，若淑嫻在完成交易前已開設補習社，則不受任何限制。
• E. 1994年批出的地契年期為50年，租契於批出後50年屆滿時自動終止，業主毋須理會任何違契後果，因地契已接近屆滿。

• A. Since a tutorial centre is educational rather than commercial in nature and does not involve the sale of goods, it does not breach the 'residential purposes' restriction in the lease.
• B. Operating a tutorial centre and charging fees constitutes a commercial activity, which may breach the user restriction in the government lease, and the Lands Department may take re-entry or other breach-of-condition action against the owner.
• C. The user restriction in a government lease is only binding on the original grantee; Suk-han as a subsequent purchaser would not be bound by such restriction.
• D. Under the Land Registration Ordinance (Cap. 128), a lease condition is only binding on third parties upon registration; if Suk-han opens the tutorial centre before completing the transaction, she would not be subject to any restriction.
• E. Since the lease granted in 1994 has a term of 50 years, it will expire automatically after 50 years; the owner need not worry about any breach consequences as the lease is approaching expiry.

顯示答案 / Show Answer

正確答案 / Correct Answer: B

• 政府租契所訂的土地用途限制具有約束力，對土地的所有合法持有人均具效力，不論其是否為原來的批地申請人，違反用途限制可能導致地政總署採取違契行動，包括《政府土地條例》（第28章）下的收回土地程序。
• 在政府租契下，「住宅用途」限制通常不包括任何收費商業活動，在物業內開設補習社並向學生收取費用屬商業性質，構成違契風險；根據《物業轉易及財產條例》（第219章），土地契約的契諾（covenants）對繼承人及受讓人均具有約束力。
• 根據《差餉條例》（第116章），物業的實際用途可影響其差餉評估，若物業由住宅用途改為商業用途，差餉評估額亦可能相應調整。

• User restrictions in a government lease are binding on all lawful occupiers of the land, regardless of whether they are the original grantee; breach of user restrictions may lead to re-entry action by the Lands Department under the Government Lands Ordinance (Cap. 28).
• A 'residential purposes' restriction in a government lease generally excludes any fee-charging commercial activity; operating a tutorial centre and collecting tuition fees is commercial in nature and constitutes a breach risk; under the Conveyancing and Property Ordinance (Cap. 219), covenants in a land contract are binding on successors and assigns.
• Under the Rating Ordinance (Cap. 116), the actual use of a property may affect its rateable value assessment; if a property changes from residential to commercial use, the rateable value may be adjusted accordingly.