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- Property Tax (Rates) (Guernsey and Alderney) Ordinance, 2012
Property Tax (Rates) (Guernsey and Alderney) Ordinance, 2012
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Please note that this Ordinance has been repealed by - Property Tax (Rates) (Guernsey and Alderney) Ordinance, 2013.
The Property Tax (Rates) (Guernsey and Alderney) Ordinance, 2012
THE STATES, in pursuance of their Resolution of the 13th December 2012, 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.
Repeal.
2. Section 7 of and the Schedule to the Taxation of Real Property (Guernsey and Alderney) Ordinance, 2011[c] is repealed.
Extent.
3. This Ordinance shall have effect in the Islands of Guernsey, Alderney and Herm.
Citation and Commencement.
4. This Ordinance may be cited as the Property Tax (Rates) (Guernsey and Alderney) Ordinance, 2012 and shall come into force on 1st January, 2013.
SCHEDULE
Section 1
"(A)
GUERNSEY REAL PROPERTY
GUERNSEY BUILDINGS
|
1
Property
Reference
|
2
Property
Description/Usage
|
3
Tariff
|
|
B1.1
|
Domestic (whole unit) Local Market
|
94p
|
|
B1.2
|
Domestic (flat) Local Market
|
94p
|
|
B1.3
|
Domestic (glasshouse) Local Market
|
5p
|
|
B1.4
|
Domestic (outbuildings) Local Market
|
47p
|
|
B1.5
|
Domestic (garaging and parking) (non-owner-occupied) Local Market
|
94p
|
|
B2.1
|
Domestic (whole unit) Open Market
|
94p
|
|
B2.2
|
Domestic (flat) Open Market
|
94p
|
|
B2.3
|
Domestic (glasshouse) Open Market
|
5p
|
|
B2.4
|
Domestic (outbuildings) Open Market
|
47p
|
|
B2.5
|
Domestic (garaging and parking) (non-owner-occupied) Open Market
|
94p
|
|
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
|
|
1
Property
Reference
|
2
Property
Description/Usage
|
3
Tariff
|
|
B4.1
|
Hostelry and food outlets
|
£4.35
|
|
B4.2
|
Self-catering accommodation
|
£2.70
|
|
B4.3
|
Motor and marine trade
|
£3.65
|
|
B4.4
|
Retail
|
£8.05
|
|
B4.5
|
Warehousing
|
£3.95
|
|
B4.6
|
Industrial and workshop
|
£3.15
|
|
B4.7
|
Recreational and sporting premises
|
£1.85
|
|
B4.8
|
Garaging and parking (non-domestic)
|
£3.95
|
|
B5.1
|
Utilities providers
|
£30.95
|
|
B6.1
|
Office and ancillary accommodation (regulated finance industries)
|
£28.90
|
|
B6.2
|
Office and ancillary accommodation
(other than regulated finance industries)
|
£9.65
|
|
B7.1
|
Horticulture
(building other than a glasshouse)
|
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)
|
47p
|
|
B13.2
|
Development buildings (non-domestic)
|
£4.10
|
GUERNSEY LAND
|
1
Property
Reference
|
2
Property
Description/Usage
|
3
Tariff
|
|
L1.1
|
Communal (flat) Local Market
|
12p
|
|
L1.2
|
Communal (flat) Open Market
|
12p
|
|
L1.3
|
Hostelry and food outlets
|
24p
|
|
L1.4
|
Self-catering accommodation
|
24p
|
|
L1.5
|
Motor and marine trade
|
24p
|
|
L1.6
|
Retail
|
24p
|
|
L1.7
|
Warehousing
|
24p
|
|
L1.8
|
Industrial
|
24p
|
|
L1.9
|
Recreational and sporting premises
|
24p
|
|
L1.10
|
Office and ancillary accommodation (regulated finance industries)
|
82p
|
|
L1.11
|
Office and ancillary accommodation
(other than regulated finance industries)
|
28p
|
|
L1.12
|
Utilities providers
|
24p
|
|
L2.1
|
Approved development site
|
82p
|
|
L3.1
|
Domestic Local Market
|
12p
|
|
L3.2
|
Domestic Open Market
|
12p
|
|
L3.3
|
Horticulture
|
12p
|
|
L3.4
|
Agriculture
|
12p
|
|
L3.5
|
Domestic Social Housing
|
Zero
|
|
L3.6
|
Publicly owned non-domestic
|
Zero
|
|
L4.1
|
Exempt (Land)
|
Zero
|
|
1
Property
Reference
|
2
Property
Description/Usage
|
3
Tariff
|
|
L5.1
|
Land – Penal Rate
|
Zero
|
|
L6.1
|
Garaging and parking (non-domestic)
|
24p
|
(B)
ALDERNEY REAL PROPERTY
ALDERNEY BUILDINGS
|
1
Property
Reference
|
2
Property
Description/Usage
|
3
Tariff
|
|
B1.1A
|
Domestic (whole unit)
|
94p
|
|
B1.2A
|
Domestic (flat)
|
94p
|
|
B1.3A
|
Domestic (glasshouse)
|
5p
|
|
B1.4A
|
Domestic (outbuildings)
|
47p
|
|
B1.5A
|
Domestic (garaging and parking) (non-owner-occupied)
|
94p
|
|
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
|
£4.35
|
|
B4.2A
|
Self-catering accommodation
|
£2.70
|
|
B4.3A
|
Motor and marine trade
|
£3.65
|
|
B4.4A
|
Retail
|
£8.05
|
|
B4.5A
|
Warehousing
|
£3.95
|
|
B4.6A
|
Industrial and workshop
|
£3.15
|
|
B4.7A
|
Recreational and sporting premises
|
£1.85
|
|
1
Property
Reference
|
2
Property
Description/Usage
|
3
Tariff
|
|
B4.8A
|
Garaging and parking (non-domestic)
|
£3.95
|
|
B5.1A
|
Utilities providers
|
£30.95
|
|
B6.1A
|
Office and ancillary accommodation (regulated finance industries)
|
£28.90
|
|
B6.2A
|
Office and ancillary accommodation
(other than regulated finance industries)
|
£9.65
|
|
B7.1A
|
Horticulture
(building other than a glasshouse)
|
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
|
|
B.13.1A
|
Development buildings (domestic)
|
47p
|
|
B.13.2A
|
Development buildings (non-domestic)
|
£4.10
|
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)
|
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
|
(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
|
|
1
Property
Reference
|
2
Property
Description/Usage
|
3
Tariff
|
|
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)
|
Zero
|
|
B7.1H
|
Horticulture
(building other than a glasshouse)
|
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)
|
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
|