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Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2018

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The Taxation of Real Property
(Guernsey and Alderney)
(Amendment) Ordinance, 2018
 
THE STATES, in pursuance of their resolution of the 9th November, 2018 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 and sections 2(1)(b) and 16 of the Wastewater Charges (Guernsey) Law, 2009[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.
 
Definitions of "accountancy services" and "NRFSB".
2.      In Part III of Schedule 1 to the Taxation of Real Property (Guernsey and Alderney) Ordinance, 2007 -
 
(a)      immediately before the definition of "agricultural", insert the following definition –
 
""accountancy services" property means real property owned or occupied for the purpose of carrying on the business of an accountant who, by way of business, provides accountancy services to third parties (and for the purposes of this Ordinance an "accountant" does not include accountants employed by undertakings which do not by way of business provide accountancy services to third parties," and
 
(b)      immediately after the definition of "non-owner occupied", insert the following definition -
 
""NRFSB" property means real property owned or occupied for the purpose of carrying on the business of a financial services business within the meaning of the Registration of Non-Regulated Financial Services Businesses (Bailiwick of Guernsey) Law, 2008[c],".
 
Consequential amendment.
      2A.      The Wastewater Charges (Guernsey) Ordinance, 2014 is amended by inserting, immediately after section 1 of that Ordinance, the following section -
 
      "Other domestic properties liable to wastewater charges.
            1A.      Any property that falls within property reference B1.1.5,       B1.2.5, B2.1.5 or B2.2.5 in Part I of Schedule 1 to the TRP Ordinance is       prescribed to be liable to the wastewater charges under section 2(1)(b)(ii) of       the Law.".
 
Extent.
3.      This Ordinance shall have effect in the Islands of Guernsey, Alderney and Herm.
 
Citation.
4.      This Ordinance may be cited as the Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2018.
 
Commencement.
5.      This Ordinance shall come into force on the 1st January, 2019.
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 with a plan area of less than 500 assessable units
 
£1.67
B1.1.5
Domestic (whole unit) Local Market with a plan area of 500 and over assessable units
 
£2.67
B1.2
Domestic (flat) Local Market with a plan area of less than 500 assessable units
£1.67
B1.2.5
Domestic (flat) Local Market with a plan area of 500 and over assessable units
£2.67
B1.3
Domestic (glasshouse) Local Market
5p
B1.4
Domestic (outbuildings) Local Market
84p
B1.5
Domestic (garaging and parking) (non-owner-occupied) Local Market
£1.67
B2.1
Domestic (whole unit) Open Market with a plan area of less than 500 assessable units
 
£1.67
B2.1.5
Domestic (whole unit) Open Market with a plan area of 500 and over assessable units
 
£2.67
B2.2
Domestic (flat) Open Market with a plan area of less than 500 assessable units
£1.67
B2.2.5
Domestic (flat) Open Market with a plan area of 500 and over assessable units
£2.67
B2.3
Domestic (glasshouse) Open Market
5p
B2.4
Domestic (outbuildings) Open Market
84p
B2.5
Domestic (garaging and parking) (non-owner-occupied) Open Market
£1.67
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
£6.10
B4.2
Self-catering accommodation
£3.80
B4.3
Motor and marine trade
£5.15
B4.4
Retail
£10.50
B4.5
Warehousing
£5.55
B4.6
Industrial and workshop
£4.45
B4.7
Recreational and sporting premises
£2.55
B4.8
Garaging and parking (non-domestic)
£5.55
B5.1
Utilities providers
£43.50
B6.1
Office and ancillary accommodation (regulated finance industries)
£40.60
B6.2
 
£13.55
B6.3
 
£40.60
B6.4
 
£40.60
B6.5
 
£40.60
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)
84p
B13.2
Development buildings (non-domestic)
£5.80
 
 
 
GUERNSEY LAND
1
Property
Reference
 
2
Property
Description/Usage
3
Tariff
 
L1.1
Communal (flat) Local Market
22p
L1.2
Communal (flat) Open Market
22p
L1.3
Hostelry and food outlets
44p
L1.4
Self-catering accommodation
44p
L1.5
Motor and marine trade
44p
L1.6
Retail
44p
L1.7
Warehousing
44p
L1.8
Industrial
44p
L1.9
Recreational and sporting premises
44p
L1.10
Office and ancillary accommodation (regulated finance industries)
£1.45
L1.11
Office and ancillary accommodation (other than regulated finance industries, legal services, accountancy services and NRFSB)
 
48p
L1.11.2
Office and ancillary accommodation (legal services)
£1.45
L1.11.3
Office and ancillary accommodation (accountancy services)
£1.45
L1.11.4
Office and ancillary accommodation (NRFSB)
£1.45
L1.12
Utilities providers
44p
L2.1
Approved development site
£1.45
L3.1
Domestic Local Market
22p
L3.2
Domestic Open Market
22p
L3.3
Horticulture
22p
L3.4
Agriculture
22p
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)
44p
 
 
 
 
TABLE (B)
ALDERNEY REAL PROPERTY
ALDERNEY BUILDINGS
1
Property
Reference
 
2
Property
Description/Usage
3
Tariff
 
B1.1A
Domestic (whole unit) with a plan area of less than 500 assessable units
£1.67
B1.1.5A
Domestic (whole unit) with a plan area of 500 and over assessable units
£2.67
B1.2A
Domestic (flat) with a plan area of less than 500 assessable units
£1.67
B1.2.5A
Domestic (flat) with a plan area of 500 and over assessable units
£2.67
B1.3A
Domestic (glasshouse)
5p
B1.4A
Domestic (outbuildings)
84p
B1.5A
Domestic (garaging and parking) (non-owner-occupied)
£1.67
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
£6.10
B4.2A
Self-catering accommodation
£3.80
B4.3A
Motor and marine trade
£5.15
B4.4A
Retail
£10.50
B4.5A
Warehousing
£5.55
B4.6A
Industrial and workshop
£4.45
B4.7A
Recreational and sporting premises
£2.55
B4.8A
Garaging and parking (non-domestic)
£5.55
B5.1A
Utilities providers
£43.50
B6.1A
Office and ancillary accommodation (regulated finance industries)
£40.60
B6.2A
Office and ancillary accommodation (other than regulated finance industries, legal services, accountancy services and NRFSB)
 
£13.55
B6.3A
Office and ancillary accommodation (legal services)
£40.60
B6.4A
 
£40.60
B6.5A
 
£40.60
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)
84p
B13.2A
Development building (non-domestic)
£5.80
 
 
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, legal services, accountancy services and NRFSB)
 
Zero
L1.11.2A
Office and ancillary accommodation (legal services)
Zero
L1.11.3A
Office and ancillary accommodation (accountancy services)
Zero
L1.11.4A
Office and ancillary accommodation (NRFSB)
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) with a plan area of less than 500 assessable units
Zero
B1.1.5H
Domestic (whole unit) with a plan area of 500 and over assessable units
Zero
B1.2H
Domestic (flat) with a plan area of less than 500 assessable units
Zero
B1.2.5H
Domestic (flat) with a plan area of 500 and over assessable units
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, legal services, accountancy services and NRFSB)
 
Zero
B6.3H
Office and ancillary accommodation (legal services)
Zero
B6.4H
 
Zero
B6.5H
 
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, legal services, accountancy services and NRFSB)
 
Zero
L1.11.2H
Office and ancillary accommodation (legal services)
Zero
L1.11.3H
Office and ancillary accommodation (accountancy services)
Zero
L1.11.4H
Office and ancillary accommodation (NRFSB)
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]

Ordinance No. XXXIII of 2007, as amended by No. XXXII of 2017; there are other amendments not material to this Ordinance.

[c]

No. XV of 2008; there are amendments not material to this Ordinance.