Alderney Property Tax (Enabling Provisions) (Guernsey and Alderney) Law, 2020

(a) land, buildings and other property in Alderney constituting immovable property under the law of Alderney, and

(b) any other class or description of property in Alderney prescribed by Ordinance of the States of Alderney.

(a) the rates of, and the allowances, discounts and deductions in respect of, Alderney property tax,

(b) the times at which, the periods in respect of which, and the manner in which, Alderney property tax is payable,

(c) the classes, descriptions and categories of real property subject to Alderney property tax,

(d) the persons liable to pay Alderney property tax, and the persons excepted or exempted from liability,

(e) the basis on which and the manner in which -

(f) the rate of Alderney property tax in respect of any class, description or category of real property,

(g) the imposition of an enhanced rate or default rate of Alderney property tax in the event of non-compliance with any prescribed requirement,

(h) the administration, payment, collection and recovery of Alderney property tax and the enforcement of liabilities to pay it,

(j) powers of entry for the purpose of valuing, measuring, assessing and categorising real property,

(k) the preparation and maintenance of records and registers of real property in Alderney (which may, without limitation, be in addition to or in replacement of the Cadastre), and the funding of the costs of preparation and maintenance,

(l) the information to be entered on those records and registers,

(m) the public inspection and evidencing of those records and registers and the information in them,

(n) the exchange between committees of the States of Alderney and the States of Guernsey and other public authorities of the Islands of information in respect of Alderney property tax and real property in Alderney,

(o) the making of declarations and notifications, and the obtaining and exchanging of information, in respect of-

(p) the confidentiality of information,

(q) the making of assessments to Alderney property tax and the preparation of statements of account,

(r) appeals in relation to the calculation, assessment and levying of Alderney property tax and the valuation, measurement, assessment and categorisation of real property, including the forum and grounds of such appeals and the parties thereto,

(s) the establishment of a tribunal to deal with such appeals and a panel of persons from whom the members of the tribunal are to be drawn,

(t) the jurisdiction and powers of the courts of Alderney, and the constitution and procedure of those courts, in relation to such appeals,

(u) the imposition of time limits and other restrictions subject to which -

(w) anti-avoidance measures,

(x) the charging or securing on real property of claims for unpaid Alderney property tax and penalties and interest in respect thereof, the priority to be given to such claims, and the payment of such claims in preference to other debts and claims,

(y) the service of notices,

(z) the meaning of the expressions "Alderney property tax", "real property" and "the taxation of real property" in this Law.

(a) may be amended or repealed by a subsequent Ordinance hereunder, and

(b) may contain such consequential, incidental, supplementary, savings, transitional and other ancillary provisions as the States of Alderney think fit.

(a) in relation to all cases to which the power extends, or in relation to all those cases subject to specified exceptions, or in relation to any specified cases or classes of cases,

(b) so as to make, as respects the cases in relation to which it is exercised -

(a) may make provision in relation to the creation, summary trial and punishment of offences in respect of contraventions of the Ordinance and as to the creation of new duties, obligations, liabilities, remedies, penalties, sanctions and other consequences (but subject to the provisions of subsection (4)),

(b) may make provision for the purpose of dealing with matters arising out of or related to the taxation of real property,

(c) may make provision under the powers conferred by this Law notwithstanding the provisions of any enactment for the time being in force,

(d) may empower any committee, and any other body (including, without limitation, the Court of Alderney), to make rules or regulations, whether as to matters in relation to which an Ordinance can be made under this Law or otherwise,

(e) may empower the States of Alderney to pass resolutions specifying or prescribing matters described in paragraph (d),

(f) without prejudice to the generality of the foregoing, may make any such provision of any such extent as might be made by Projet de Loi (including, without limitation, provision repealing, replacing, amending, extending, adapting, modifying or disapplying any enactment or rule of law, including customary or common law), but may not provide that a person is to be guilty of an offence as a result of any retrospective effect of the Ordinance.

(a) may specify a penalty in respect of an offence triable summarily which exceeds -

(b) shall increase the limits of jurisdiction for the time being imposed upon the Court of Alderney by section 13 of the Government of Alderney Law, 2004.

(a) the Cadastre Law, 1947[b],

(b) the Alderney (Application of Legislation) Law, 1948[c],

(c) the Preferred Debts (Guernsey) Law, 1983[d],

(d) the Taxation of Real Property (Enabling Provisions) (Guernsey and Alderney) Law, 2005[e],

(e) any enactment made under any of the above Laws,

(f) any enactment which refers to occupiers’ rate, taxation of real property, annual rental value, rateable value and tax on rateable values (or any other tax or charge under an enactment repealed, replaced, amended, adapted, modified or disapplied by an Ordinance under this Law), and

(g) this Law.