The Developer built more sections but they were not registered yet – do they have to pay levies on this?
You only pay levies on a section once the section has been registered but please note the below regarding Developers adding sections.
Section 25 of the ST Act
(5A) (a) If the right reserved in terms of subsection (1) is exercised, the developer or his or her successor in title shall immediately after completion of the relevant unit or exclusive use area apply for the registration of the relevant plan of extension and the inclusion of such unit or exclusive use area in the relevant sectional title register
(Sub.s (a) amended by s11(b) of Act 13 of 2022)
- If the developer or his or her successor in title fails to take such steps and fails to register the relevant plan of extension within 90 days of completion for occupation of the unit, the developer or his or her successor in title shall be liable to the body corporate for the amounts payable in terms of section 3(1)(b) of the Sectional Title Schemes Management Act, Act 8 of 2011 as if the unit had been included in the relevant sectional title register on the date of completion .
(Sub-s (b) amended by Section 19 of the Sectional Title Schemes Management Act, Act 8 of 2011)
(c) The certificate contemplated in section 15B (3) (a) (i) (aa) shall not be issued unless the amounts in question are paid to the body corporate.
(Sub-s (5A) inserted by s 3 of Act No 7 of 2005)
So if the Developer delays the registration of sections then the BC can start charging levies on those sections after 90 days.