CID Implementation
The process to form a City Improvement District (CID) is strictly defined, controlled and monitored by the City of Cape Town.
60% of the property owners in Lower Gardens must agree with the business plan, and vote YES in order for the Lower Gardens Improvement District to be implemented.
| STEP 1 | CoCT council approve the Lower Gardens CID submission. | 27th March 2025 |
| STEP 2 | Register the Lower Gardens CID as a Non-Profit Company (NPC). | April 2025 |
| STEP 3 | Open NPC bank account. | April 2025 |
| STEP 4 | Register the NPC for VAT and supply the City of Cape Town with a notice of VAT registration issued by SARS. | April / May 2025 |
| STEP 5 | 1st round review and in person presentations of supplier RFP responses. | April / May 2025 |
| STEP 6 | 1st round review and interviews of CID Manager CV submissions. | April / May 2025 |
| STEP 7 | Obtain tax compliance status from SARS. | May 2025 |
| STEP 8 | Conclude a finance agreement between the Lower Gardens CID NPC and the City of Cape Town as per the Council resolution. | May 2025 |
| STEP 9 | Register the NPC on the National Treasury Central Suppliers Database (CSD) and with the CoCT suppliers database. | May / June 2025 |
| STEP 10 | Apply with the Tax Exemption Unit at SARS for exemption of income tax in terms of section 10(1)(e)(i)(cc) of the Tax Act. | June 2025 |
| STEP 11 | Appoint CID Manager. | June / July 2025 |
| STEP 12 | Appoint Public Safety and Cleaning and Maintenance suppliers. | June / July / August 2025 |
| STEP 13 | First CID board meeting. Provide the City of Cape Town with the names and contact details of the Chairperson, Deputy Chairperson and Treasurer once the first board meeting is concluded. | July 2025 |
| STEP 14 | First CID levy payment for property owners. | 25th July 2025 |
| STEP 15 | Open CID office in Lower Gardens. | July / August 2025 |
| STEP 16 | Set date for 1st members meeting. November 2025 to be proposed. | August 2025 |
| STEP 17 | Appoint Lower Gardens dedicated City of Cape Town law enforcement officer. | September 2025 |
| STEP 18 | Appoint Social Services, and Parks and Recreation suppliers. | Sep to Dec 2025 |
| STEP 19 | Finalise Tuin Plein precinct lease with City of Cape Town parks and recreation department. | Sep to Dec 2025 |
| STEP 20 | 1st Members AGM. | November 2025 |
| STEP 21 | Appoint new CID board for 2026. | November 2025 |
| STEP 22 | Appoint CID sub committees. | November 2025 |
LOWER GARDENS IMPROVEMENT DISTRICT
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