Setting Tariffs: A guide for local government in South Africa, Namibia, and Botswana

The purpose of this guide is to assist municipalities to develop transparent and understandable tariffs. It deals with all aspects of tariff setting, apart from the actual calculation for which there is a separate TARIFF MODEL tool. Tariff setting can be a very complex process. However, this guide aims for simplicity. It explains how to set basic tariffs that are easy to understand and that will generate sufficient revenue to cover all necessary expenditure. The target audience for the guide is municipal officials who want guidance in setting basic tariffs, Councillors who need to oversee the tariff-setting process, and citizens who want to better understand where tariffs come from. It is intended for use in small to medium-sized municipalities, where data is often limited and basic tariffs are preferred over more complex options.