Property Tax (Rates) (Guernsey and Alderney) Ordinance, 2014

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The Property Tax (Rates) (Guernsey and Alderney) Ordinance, 2014
 
THE STATES, in pursuance of their Resolution of the 31st October, 2014 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.      The Property Tax (Rates) (Guernsey and Alderney) Ordinance, 2013[c] is repealed.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, 2014 and shall come into force on 1st January, 2015.
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
£1.14
B1.2
Domestic (flat) Local Market
£1.14
B1.3
Domestic (glasshouse) Local Market
5p
B1.4
Domestic (outbuildings) Local Market
57p
B1.5
Domestic (garaging and parking) (non-owner-occupied) Local Market
£1.14
B2.1
Domestic (whole unit) Open Market
£1.14
B2.2
Domestic (flat) Open Market
£1.14
B2.3
Domestic (glasshouse) Open Market
5p
B2.4
Domestic (outbuildings) Open Market
57p
B2.5
Domestic (garaging and parking) (non-owner-occupied) Open Market
£1.14
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
£5.00
B4.2
Self-catering accommodation
£3.15
B4.3
Motor and marine trade
£4.25
B4.4
Retail
£8.85
B4.5
Warehousing
£4.55
B4.6
Industrial and workshop
£3.65
B4.7
Recreational and sporting premises
£2.15
B4.8
Garaging and parking (non-domestic)
£4.55
B5.1
Utilities providers
£35.75
B6.1
Office and ancillary accommodation (regulated finance industries)
£33.40
B6.2
Office and ancillary accommodation
(other than regulated finance industries)
£11.15
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)
57p
B13.2
Development buildings (non-domestic)
£4.75
 
GUERNSEY LAND
1
Property
Reference
2
Property
Description/Usage
3
Tariff
 
L1.1
Communal (flat) Local Market
15p
L1.2
Communal (flat) Open Market
15p
L1.3
Hostelry and food outlets
30p
L1.4
Self-catering accommodation
30p
L1.5
Motor and marine trade
30p
L1.6
Retail
30p
L1.7
Warehousing
30p
L1.8
Industrial
30p
L1.9
Recreational and sporting premises
30p
L1.10
Office and ancillary accommodation (regulated finance industries)
99p
L1.11
Office and ancillary accommodation
(other than regulated finance industries)
33p
L1.12
Utilities providers
30p
L2.1
Approved development site
99p
L3.1
Domestic Local Market
15p
L3.2
Domestic Open Market
15p
L3.3
Horticulture
15p
L3.4
Agriculture
15p
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)
30p
 
 
TABLE (B)
ALDERNEY REAL PROPERTY
 
ALDERNEY BUILDINGS
1
Property
Reference
2
Property
Description/Usage
3
Tariff
 
B1.1A
Domestic (whole unit)
£1.14
B1.2A
Domestic (flat)
£1.14
B1.3A
Domestic (glasshouse)
5p
B1.4A
Domestic (outbuildings)
57p
B1.5A
Domestic (garaging and parking) (non-owner-occupied)
£1.14
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
£5.00
B4.2A
Self-catering accommodation
£3.15
B4.3A
Motor and marine trade
£4.25
B4.4A
Retail
£8.85
B4.5A
Warehousing
£4.55
B4.6A
Industrial and workshop
£3.65
B4.7A
Recreational and sporting premises
£2.15
1
Property
Reference
2
Property
Description/Usage
3
Tariff
 
B4.8A
Garaging and parking (non-domestic)
£4.55
B5.1A
Utilities providers
£35.75
B6.1A
Office and ancillary accommodation (regulated finance industries)
£33.40
B6.2A
Office and ancillary accommodation
(other than regulated finance industries)
£11.15
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)
57p
B.13.2A
Development buildings (non-domestic)
£4.75
 
 
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
 
 
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
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
 
[a]

Order in Council No. X of 2006.

[b]

Recueil d’Ordonnances Tome XXXII, p.504, Ordinance No's. XLVIII of 2011 and XXVII of 2013.

[c]

Ordinance No. XXVII of 2013.





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