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Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2017

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The Taxation of Real Property
(Guernsey and Alderney)
(Amendment) Ordinance, 2017
 
THE STATES, in pursuance of their resolution of the 8th November, 2017 and in exercise of the powers conferred upon them by sections 1 and 2 of the Taxation of Real Property (Enabling Provisions) (Guernsey and Alderney) Law, 2005[a], hereby order:-
 
Rates of property tax.
1.      For the tables in Part I of Schedule 1 to the Taxation of Real Property (Guernsey and Alderney) Ordinance, 2007[b] substitute the tables in the Schedule to this Ordinance.
 
Definition of "legal services".
2.      In Part III of Schedule 1 to the Taxation of Real Property (Guernsey and Alderney) Ordinance, 2007, after the definition of "industrial" insert the following definition -
 
""legal services" property means real property owned or occupied for the purpose of carrying on the business of a lawyer, notary or other independent legal professional (and for the purposes of this Ordinance an "independent legal professional" does not include legal professionals employed by -
 
(a)      public authorities, or
 
(b)      undertakings which do not by way of business provide legal services to third parties),".
 
Repeal.
3.      The Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2016[c] is repealed.
 
Extent.
4.      This Ordinance shall have effect in the Islands of Guernsey, Alderney and Herm.
 
Citation and commencement.
5.      This Ordinance may be cited as the Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2017.
 
Commencement.
6.      This Ordinance shall come into force on the 1st January, 2018.
 
 
 
SCHEDULE
Section 1
“TABLE (A)
GUERNSEY REAL PROPERTY
GUERNSEY BUILDINGS
1
Property
Reference
2
Property
Description/Usage
3
Tariff
 
B1.1
Domestic (whole unit) Local Market
£1.52
B1.2
Domestic (flat) Local Market
£1.52
B1.3
Domestic (glasshouse) Local Market
5p
B1.4
Domestic (outbuildings) Local Market
76p
B1.5
Domestic (garaging and parking) (non-owner-occupied) Local Market
£1.52
B2.1
Domestic (whole unit) Open Market
£1.52
B2.2
Domestic (flat) Open Market
£1.52
B2.3
Domestic (glasshouse) Open Market
5p
B2.4
Domestic (outbuildings) Open Market
76p
B2.5
Domestic (garaging and parking) (non-owner-occupied) Open Market
£1.52
B3.1
Domestic (whole unit) Social Housing
Zero
B3.2
Domestic (flat) Social Housing
Zero
B3.3
Domestic (glasshouse) Social Housing
Zero
B3.4
Domestic (outbuildings) Social Housing
Zero
B3.5
Domestic (garaging and parking) (non-owner-occupied) Social Housing
Zero
B4.1
Hostelry and food outlets
£5.80
B4.2
Self-catering accommodation
£3.60
B4.3
Motor and marine trade
£4.90
B4.4
Retail
£10.00
B4.5
Warehousing
£5.30
B4.6
Industrial and workshop
£4.25
B4.7
Recreational and sporting premises
£2.45
B4.8
Garaging and parking (non-domestic)
£5.30
B5.1
Utilities providers
£41.40
B6.1
Office and ancillary accommodation (regulated finance industries)
£38.65
B6.2
 
£12.90
B6.3
 
£38.65
B7.1
 
5p
B8.1
Horticulture (glasshouse)
5p
B9.1
Agriculture
5p
B10.1
Publicly owned non-domestic
Zero
B11.1
Exempt (Buildings)
Zero
B12.1
Buildings – Penal Rate
Zero
B13.1
Development buildings (domestic)
76p
B13.2
Development buildings (non-domestic)
£5.50
 
 
GUERNSEY LAND
1
Property
Reference
 
2
Property
Description/Usage
3
Tariff
 
L1.1
Communal (flat) Local Market
20p
L1.2
Communal (flat) Open Market
20p
L1.3
Hostelry and food outlets
40p
L1.4
Self-catering accommodation
40p
L1.5
Motor and marine trade
40p
L1.6
Retail
40p
L1.7
Warehousing
40p
L1.8
Industrial
40p
L1.9
Recreational and sporting premises
40p
L1.10
Office and ancillary accommodation (regulated finance industries)
£1.32
L1.11
Office and ancillary accommodation (other than regulated finance industries and legal services)
44p
L1.11.2
Office and ancillary accommodation (legal services)
£1.32
L1.12
Utilities providers
40p
L2.1
Approved development site
£1.32
L3.1
Domestic Local Market
20p
L3.2
Domestic Open Market
20p
L3.3
Horticulture
20p
L3.4
Agriculture
20p
L3.5
Domestic Social Housing
Zero
L3.6
Publicly owned non-domestic
Zero
L4.1
Exempt (Land)
Zero
L5.1
Land – Penal Rate
Zero
L6.1
Garaging and parking (non-domestic)
40p
 
 
TABLE (B)
ALDERNEY REAL PROPERTY
ALDERNEY BUILDINGS
1
Property
Reference
 
2
Property
Description/Usage
3
Tariff
 
B1.1A
Domestic (whole unit)
£1.52
B1.2A
Domestic (flat)
£1.52
B1.3A
Domestic (glasshouse)
5p
B1.4A
Domestic (outbuildings)
76p
B1.5A
Domestic (garaging and parking) (non-owner-occupied)
£1.52
B3.1A
Domestic (whole unit) Social Housing
Zero
B3.2A
Domestic (flat) Social Housing
Zero
B3.3A
Domestic (glasshouse) Social Housing
Zero
B3.4A
Domestic (outbuildings) Social Housing
Zero
B3.5A
Domestic (garaging and parking) (non-owner-occupied) Social Housing
Zero
B4.1A
Hostelry and food outlets
£5.80
B4.2A
Self-catering accommodation
£3.60
B4.3A
Motor and marine trade
£4.90
B4.4A
Retail
£10.00
B4.5A
Warehousing
£5.30
B4.6A
Industrial and workshop
£4.25
B4.7A
Recreational and sporting premises
£2.45
B4.8A
Garaging and parking (non-domestic)
£5.30
B5.1A
Utilities providers
£41.40
B6.1A
Office and ancillary accommodation (regulated finance industries)
£38.65
B6.2A
Office and ancillary accommodation (other than regulated finance industries and legal services)
£12.90
B6.3A
Office and ancillary accommodation (legal services)
£38.65
B7.1A
 
5p
B8.1A
Horticulture (glasshouse)
5p
B9.1A
Agriculture
5p
B10.1A
Publicly owned non-domestic
Zero
B11.1A
Exempt (Buildings)
Zero
B12.1A
Buildings – Penal Rate
Zero
B13.1A
Development building (domestic)
76p
B13.2A
Development building (non-domestic)
£5.50
 
 
 
 
ALDERNEY LAND
1
Property
Reference
 
2
Property
Description/Usage
3
Tariff
 
L1.1A
Communal (flat)
Zero
L1.3A
Hostelry and food outlets
Zero
L1.4A
Self-catering accommodation
Zero
L1.5A
Motor and marine trade
Zero
L1.6A
Retail
Zero
L1.7A
Warehousing
Zero
L1.8A
Industrial
Zero
L1.9A
Recreational and sporting premises
Zero
L1.10A
Office and ancillary accommodation (regulated finance industries)
Zero
L1.11A
Office and ancillary accommodation (other than regulated finance industries and legal services)
Zero
L1.11.2A
Office and ancillary accommodation (legal services)
Zero
L1.12A
Utilities providers
Zero
L2.1A
Approved development site
Zero
L3.1A
Domestic
Zero
L3.3A
Horticulture
Zero
L3.4A
Agriculture
Zero
L3.5A
Domestic Social Housing
Zero
L3.6A
Publicly owned non-domestic
Zero
L4.1A
Exempt (Land)
Zero
L5.1A
Land – Penal Rate
Zero
L6.1A
Garaging and parking (non-domestic)
Zero
 
 
TABLE (C)
HERM REAL PROPERTY
HERM BUILDINGS
1
Property
Reference
 
2
Property
Description/Usage
3
Tariff
 
B1.1H
Domestic (whole unit)
Zero
B1.2H
Domestic (flat)
Zero
B1.3H
Domestic (glasshouse)
Zero
B1.4H
Domestic (outbuildings)
Zero
B1.5H
Domestic (garaging and parking) (non-owner-occupied)
Zero
B3.1H
Domestic (whole unit) Social Housing
Zero
B3.2H
Domestic (flat) Social Housing
Zero
B3.3H
Domestic (glasshouse) Social Housing
Zero
B3.4H
Domestic (outbuildings) Social Housing
Zero
B3.5H
Domestic (garaging and parking) (non-owner-occupied) Social Housing
Zero
B4.1H
Hostelry and food outlets
Zero
B4.2H
Self-catering accommodation
Zero
B4.3H
Motor and marine trade
Zero
B4.4H
Retail
Zero
B4.5H
Warehousing
Zero
B4.6H
Industrial and workshop
Zero
B4.7H
Recreational and sporting premises
Zero
B4.8H
Garaging and parking (non-domestic)
Zero
B5.1H
Utilities providers
Zero
B6.1H
Office and ancillary accommodation (regulated finance industries)
Zero
B6.2H
Office and ancillary accommodation (other than regulated finance industries and legal services)
Zero
B6.3H
Office and ancillary accommodation (legal services)
Zero
B7.1H
 
Zero
B8.1H
Horticulture (glasshouse)
Zero
B9.1H
Agriculture
Zero
B10.1H
Publicly owned non-domestic
Zero
B11.1H
Exempt (Buildings)
Zero
B12.1H
Buildings – Penal Rate
Zero
B13.1H
Development buildings (domestic)
Zero
B13.2H
Development buildings (non-domestic)
Zero
 
 
HERM LAND
1
Property
Reference
 
2
Property
Description/Usage
3
Tariff
 
L1.1H
Communal (flat)
Zero
L1.3H
Hostelry and food outlets
Zero
L1.4H
Self-catering accommodation
Zero
L1.5H
Motor and marine trade
Zero
L1.6H
Retail
Zero
L1.7H
Warehousing
Zero
L1.8H
Industrial
Zero
L1.9H
Recreational and sporting premises
Zero
L1.10H
Office and ancillary accommodation (regulated finance industries)
Zero
L1.11H
Office and ancillary accommodation (other than regulated finance industries and legal services)
Zero
L1.11.2H
Office and ancillary accommodation (legal services)
Zero
L1.12H
Utilities providers
Zero
L2.1H
Approved development site
Zero
L3.1H
Domestic
Zero
L3.3H
Horticulture
Zero
L3.4H
Agriculture
Zero
L3.5H
Domestic Social Housing
Zero
L3.6H
Publicly owned non-domestic
Zero
L4.1H
Exempt (Land)
Zero
L5.1H
Land – Penal Rate
Zero
L6.1H
Garaging and parking (non-domestic)
Zero
 

[a]

Order in Council No. X of 2006.

[b]

Recueil d’Ordonnances Tome XXXII, p. 504, as amended by Ordinance No. XXXII of 2016; there are other amendments not material to this Ordinance.

[c]

Ordinance No.  XXXII of 2016.