Penalty interest is only waived if we have made an error or under exceptional circumstances. Exceptional circumstances include: 

• Compassionate grounds – ratepayers may have interest waived where they have demonstrated compassionate grounds for a payment being late. Acceptable compassionate grounds would generally relate to a family illness or death. 
• Financial hardship – ratepayers may have interest or part interest waived where they have demonstrated that the payment of such interest would cause severe financial hardship.