(For reference only)

(1)

(For reference only)

Guidelines for Levying Charges for Hire of Accommodation in Aided Schools I. Charging in regard to the nature and purpose of the activities

(a) School activities

It is advisable not to levy charges on normal school activities (such as Parent-Teacher Association meetings, Alumni Association meetings, student clubs meetings, etc.) held in aided schools irrespective of whether they are carried out during normal school hours. There may be cases where schools were built with donations from outside organizations. In such situations, it is considered appropriate for the organizations to be given access to the school premises without charge for the purpose of holding official meetings or general elections. It is, however, advisable to charge organizers for holding social functions.

(b) Examinations

The Hong Kong Examinations and Assessment Authority (HKEAA) is generally responsible for the conduct of local and overseas examinations for candidates in Hong Kong. For examinations specified in the Schedule of the HKEAA Ordinance and examinations on Text Production, Audio Transcription and PC skills subjects of the London Chamber of Commerce and Industry (LCCI) organized by the HKEAA, all types of accommodation hired are free of charge, except air-conditioning charges. However, for overseas/external examinations, e.g. GCE, LCCI (other than Text Production, Audio Transcription and PC skills subjects) and ACCA, etc., the HKEAA may be charged in accordance with section 6 of the Schedule of Recommended Charges at the Appendix.

(c) Inter-school competitions

The Hong Kong Schools Music and Speech Association and the Hong Kong Schools Sports Federation may be exempted from paying hire charges, except air-conditioning charges, when using school halls/playgrounds for holding inter-school competitions.

(Updated in September 2022)

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(d) Use by non-profit-making uniformed organizations

It is advisable not to levy on the non-profit-making uniformed organizations, except air-conditioning charges, for holding training/educational activities.

Other than these activities, the organization may be charged at the reduced rates as specified in relevant sections of the Schedule of Recommended Charges at the Appendix.

(e) Use by non-profit-making charitable organizations and religious bodies

If the proceeds resulting from the activities are to be devoted to an approved charity, or if the organization is itself a non-profit-making charitable organization or religious body, the reduced rates as specified in relevant sections of the Schedule of Recommended Charges at the Appendix may apply.

(f) Use by eligible sports organizations under the Opening up School Facilities for Promotion of Sports Development Scheme

In respect of the sports programmes run by sports organizations under the above Scheme, the reduced rates as specified in relevant sections of the Schedule of Recommended Charges at the Appendix may apply. For details of the Scheme, please refer to EDB Circular Memorandum No. 92/2022.

(g) Polling/counting stations

The use of premises in aided schools designated for polling or counting purposes pursuant to the regulations made under the Electoral Affairs Commission Ordinance (Cap. 541) should be free of charge, except electricity charges by making reference to those in section 7 of the Schedule of Recommended Charges at the Appendix.

(h) Use by Vocational Training Council

Supervisors/Heads of aided schools have the discretion to decide whether to charge the Vocational Training Council for the use of school accommodation for their classes by making reference to the special rates in accordance with section 8 of the Schedule of Recommended Charges at the Appendix.

(i) Use by Government Departments

Charges should be waived on the Government departments for holding official activities, except charges for air-conditioning which is operated under non-government funding. If the school’s air-conditioning expenses are jointly funded by the Government and the school’s own resources, charges should be levied on a pro rata basis. Schools should negotiate with Government departments concerned in advance for the charges details (if any) and make necessary arrangement.

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II. Licensing Requirement

Supervisors/Heads of aided schools should note that the holding of public performances in school halls is subject to the licensing regulations currently in force.

Hirers should seek prior approval from the relevant government departments who administers the licensing regulations. Hirers should also be advised to seek advice from the Commissioner of Inland Revenue whether or not entertainment tax is chargeable in respect of any concert or performance for which an admission fee is proposed.

III. Overtime Work by School Staff

In case the hire of accommodation would result in school staff having to work overtime –

(a) for paragraphs I(a) to I(g) and I(i) above, schools may pay compensation (at an appropriate rate to be decided by the school) to the staff concerned either with the hiring charges collected, (if any), or from their own funds; and

(b) for paragraphs I(h) above, the school should discuss with the hirer and agree upon the amount of compensation to be paid to school staff. The hirer will then pay the agreed amount to the school for its onward payment to the staff concerned.

IV. Records of Hirings

Schools should keep records of hirings (whether free or chargeable) in the format prescribed at the Annex of the Appendix. The hiring records are subject to inspection by this Bureau.

V. Accounting Procedures

Any hire charges levied should be collected in advance and a receipt should be issued to cover the payment. In all cases, the hire charges should be credited to the Subscriptions (Tong Fai) / General Funds / Capital Reserve Fund Account in the first instance. Any related expenses such as payment to janitor staff (at an appropriate rate to be decided by the school) should be charged to these accounts, and 40% of the net balance transferred to the Expanded Operating Expenses Block Grant (EOEBG) Account for schools with an Incorporated Management Committee (IMC) or School and Class Grant Account for schools without an IMC. For rooms / facilities that are eligible for the Air-conditioning Grant, the air-conditioning fees collected should be reflected wholly in the Air-conditioning Grant Account as income.

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Appendix (For reference only)

Schedule of Recommended Charges for Hire of Accommodation in Aided Schools

Description

Hall Rate (Without air-conditioning)

$

Lighting Panel Rate (Per 4-hour)

$

Grand Piano Rate (Per day)

$

Air-conditioning Rate (Per hour)

$ 1. School Hall

Standard rate Reduced rate

(a) Government departments

(b) For non-profit-making charitable organizations and religious bodies and non-profit-making uniformed organizations (for non-educational activities)

(c) For non-profit-making charitable organizations and religious bodies (for educational, social and cultural activities) (d) For activities organized by Hong Kong

Schools Sports Federation (other than inter-school competitions) and sports programmes run by eligible sports organizations under the Opening up School Facilities for Promotion of Sports Development Scheme

2,080 (Per 4-hour)

Free 1,040 (Per 4-hour)

280

(Per hour or part thereof;

minimum 2 hours)

280

minimum 2 hours)

790

Free N.A.

N.A.

43

Free N.A.

N.A.

305

minimum 2 hours) N.A.

155

minimum 2 hours)

155

minimum 2 hours) 155

minimum 2 hours)

(Revised in September 2022)

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Description Rate

$

Remarks 2. Classroom

Standard rate

Without air-conditioning

Additional air-conditioning charge

Reduced rate : For non-profit-making charitable organizations and religious bodies, non-profit-making uniformed organizations and eligible sports organizations under the Opening up School Facilities for Promotion of Sports Development Scheme

Without air-conditioning

180 28

90 14

Per hour or part thereof; minimum 2 hours - ditto -

- ditto - - ditto - 3. Covered playground, basketball court, gymnasium and sports

fields

Standard rate

Day time : Without lighting

Electricity charge (optional) Night time

Reduced rate : For non-profit-making charitable organizations and religious bodies, non-profit-making uniformed organizations and eligible sports organizations under the Opening up School Facilities for Promotion of Sports Development Scheme

Day time : Without lighting

Electricity charge (optional) Night time

700 6.5 735

360 3.3 370

Per 2-hour session, with a grace period of 30 minutes - ditto -

- ditto -

Per 2-hour session, with a grace period of 30 minutes - ditto -

- ditto -

(6)

$

Remarks

4. PE equipment in gymnasium 77 Per 2-hour session

5. Laboratories/special rooms Without air-conditioning

230 35

Per hour or part thereof; minimum 2 hours - ditto -

6. Charges for hire of school premises by

Hong Kong Examinations and Assessment Authority

Free : Applicable to examinations specified in the Schedule of the Hong Kong Examinations and Assessment Authority Ordinance and London Chamber of Commercial and Industry Examination (Text Production, Audio Transcription and PC skills subjects only)

All types of accommodation (except air-conditioning charges) Special rates : Applicable to overseas/external examinations School Hall - Day time (without air-conditioning)

Additional hourly charge

Additional air-conditioning charge School Hall - Evening time (without air-conditioning)

Additional hourly charge

Additional air-conditioning charge Classroom - Without air-conditioning

Additional air-conditioning charge Laboratory - Without air-conditioning

Free

1,040 260 155 560 280 155 90 14 115

18

(For air-conditioning charges, please refer to the appropriate rates as specified below)

Per 4-hour session with a grace period of 30 minutes Per additional hour or part thereof

Per hour or part thereof

Per 2-hour session with a grace period of 30 minutes Per additional hour or part thereof

Per hour or part thereof

Per hour or part thereof, minimum 2 hours - ditto -

- ditto - - ditto -

(7)

$

Remarks 7. Electricity Charges for School Premises used as Polling/Counting

Stations in Elections

120 Per day

8. Charges for hire of school premises by Vocational Training Council

Special rates : For running classes

Classroom/Workshop - Without air-conditioning

32 31

Per hour or part thereof - ditto -

(8)

Annex Specimen

Record of Hiring Accommodation in Aided Schools Hire of School Hall

Date Time

Charges

Name of Hirer

Signature of Hirer

Receipt No. and Date

Certified by Head of School

Account Credited Nature of

Hirer

School

Hall Lighting Grand Piano

Additional Air-cond.

charge

Total

School &

Class Grant

Subscriptions

xx-xx-xx 7:00 p.m. –

10:00 p.m. Non-charitable $2,080 $790 $43 $915 $3,828 HK Local Civil Servant

Co-operative Society xx-xx-xx 7:00 p.m. –

10:00 p.m.

Charitable $1,040 - - $465 $1,505 Lok Man Social

Service Centre

Hire of Classrooms

Date Classroom Time

Charges

Name of Hirer

Signature of Hirer

Receipt No. and Date

Certified by Head of School

Account Credited Nature of

Hirer

Without Air-cond.

Additional Air-cond.

charge

Total School &

Class Grant Subscriptions xx-xx-xx 6A 7:00 p.m. – 9:00

p.m.

Charitable $180 $28 $208 Tung Wah Group of Hospitals

6C

4A

5:00 p.m. – 7:00 p.m.

5:30 p.m. – 7:30 p.m.

School Activities - ditto -

Free

-

Free

Association of Old Students

- ditto -