Demand notes for rates and Government rent for the October to December quarter have been issued, and payment should be made by October 31.

A surcharge of 5% will be imposed for late payment and a further surcharge of 10% may be levied on the outstanding amount which remains unpaid six months after the last day for payment.

Payments can be made by autopay, the Payment by Phone Service (PPS), banks' automated teller machines and on the Internet.

Payments by post can be addressed to the Director of Accounting Services, P.O. Box No. 28000, Gloucester Road Post Office, Hong Kong, or in person at all post offices except mobile post offices.

To find the addresses and opening hours of post offices, call 2921 2222 or visit HK Post's website.

If demand notes have not been received, payers can bring along demand notes for any previous quarter to any of the following post offices, where replacement demand notes can be obtained and payment can be conveniently made:

* General Post Office, 2 Connaught Place, Central, Hong Kong;

* Gloucester Road Post Office, 1/F, Revenue Tower, 5 Gloucester Road, Wan Chai, Hong Kong;

* Kowloon Central Post Office, G/F, Kowloon Government Offices, 405 Nathan Road, Yau Ma Tei, Kowloon; or,

* Tsim Sha Tsui Post Office, G/F & 1/F, Hermes House, 10 Middle Road, Tsim Sha Tsui, Kowloon.