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- Taxation of Real Property (Guernsey & Alderney) (Amendment) Ordinance, 2023
Taxation of Real Property (Guernsey & Alderney) (Amendment) Ordinance, 2023
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The Taxation of Real Property
(Guernsey and Alderney)
(Amendment) Ordinance, 2023
THE STATES, in pursuance of their Resolution of the 23rd November, 2023[a], 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[b], and all other powers enabling them in that behalf, hereby order:-
1. Rates of property tax.
1. For tables A1 (Guernsey Residential Buildings) to A4 (Guernsey Commercial Land) in Part I of Schedule 1 to the Taxation of Real Property (Guernsey and Alderney) Ordinance, 2007[c], substitute the tables in the Schedule to this Ordinance.
2. Deletion.
2. Tables A1 (Guernsey Residential Buildings) to A4 (Guernsey Commercial Land) set out in the Schedule to the Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2022[d] are deleted.
3. Amendment.
3. In paragraph 1 of Part III of Schedule 1 to the 2007 Ordinance, insert the following definition at the appropriate place –
""uncompleted", in relation to a development building or an approved development site, means –
(a) where the whole or part of a building or other real property was determined to be in property reference B.13.1, B.13.2 or L2.1 for the year 2023, is determined to be in that category for the purposes of 2026 and any successive year, and
(b) in any other case, where the whole or part of a building or other real property has been determined to be in property reference B.13.1, B.13.2 or L.2.1 for 3 successive years,
until the Committee considers that the works have been completed in accordance with guidance made under section 45,".
4. Extent.
4. This Ordinance shall have effect in the Islands of Guernsey and Herm.
5. Citation.
5. This Ordinance may be cited as the Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2023.
6. Commencement.
6. (1) This Ordinance, except for section 3, shall come into force on 1st January 2024.
(2) Section 3 of this Ordinance shall come into force on 31st December, 2023.
schedule
Section 1
GUERNSEY REAL PROPERTY
TABLE A1
GUERNSEY RESIDENTIAL BUILDINGS
|
1
|
2
|
3
|
|---|---|---|
|
Property
Reference
|
Property
Description/Usage
|
2024
Tariff
|
|
B1.0
|
Domestic (whole unit) Local Market with a plan area of less than 100 assessable units
|
£2.02
|
|
B1.02
|
Domestic (whole unit) Local Market with a plan area of 100 or over up to (and including) 149 assessable units
|
£2.07
|
|
B1.1
|
Domestic (whole unit) Local Market with a plan area of 150 or over up to (and including) 199 assessable units
|
£2.13
|
|
B1.1.2
|
Domestic (whole unit) Local Market with a plan area of 200 or over up to (and including) 299 assessable units
|
£2.80
|
|
B1.1.3
|
Domestic (whole unit) Local Market with a plan area of 300 or over up to (and including) 399 assessable units
|
£3.53
|
|
B1.1.4
|
Domestic (whole unit) Local Market with a plan area of 400 or over up to (and including) 499 assessable units
|
£4.34
|
|
B1.1.5
|
Domestic (whole unit) Local Market with a plan area of 500 and over assessable units
|
£5.35
|
|
B1.03
|
Domestic (flat) Local Market with a plan area of less than 100 assessable units
|
£2.02
|
|
B1.04
|
Domestic (flat) Local Market with a plan area of 100 or over up to (and including) 149 assessable units
|
£2.07
|
|
B1.2
|
Domestic (flat) Local Market with a plan area of 150 or over up to (and including) 199 assessable units
|
£2.13
|
|
B1.2.2
|
Domestic (flat) Local Market with a plan area of 200 or over up to (and including) 299 assessable units
|
£2.80
|
|
B1.2.3
|
Domestic (flat) Local Market with a plan area of 300 or over up to (and including) 399 assessable units
|
£3.53
|
|
B1.2.4
|
Domestic (flat) Local Market with a plan area of 400 or over up to (and including) 499 assessable units
|
£4.34
|
|
B1.2.5
|
Domestic (flat) Local Market with a plan area of 500 and over assessable units
|
£5.35
|
|
B1.3
|
Domestic (glasshouse) Local Market
|
7p
|
|
B1.4
|
Domestic (outbuildings) Local Market
|
£1.02
|
|
B1.5
|
Domestic (garaging and parking) (non-owner-occupied) Local Market
|
£2.02
|
GUERNSEY RESIDENTIAL BUILDINGS (continued)
|
1
|
2
|
3
|
|---|---|---|
|
Property
Reference
|
Property
Description/Usage
|
2024
Tariff
|
|
B2.0
|
Domestic (whole unit) Open Market with a plan area of less than 100 assessable units
|
£2.02
|
|
B2.02
|
Domestic (whole unit) Open Market with a plan area of 100 or over up to (and including) 149 assessable units
|
£2.07
|
|
B2.1
|
Domestic (whole unit) Open Market with a plan area of 150 or over up to (and including) 199 assessable units
|
£2.13
|
|
B2.1.2
|
Domestic (whole unit) Open Market with a plan area of 200 or over up to (and including) 299 assessable units
|
£2.80
|
|
B2.1.3
|
Domestic (whole unit) Open Market with a plan area of 300 or over up to (and including) 399 assessable units
|
£3.53
|
|
B2.1.4
|
Domestic (whole unit) Open Market with a plan area of 400 or over up to (and including) 499 assessable units
|
£4.34
|
|
B2.1.5
|
Domestic (whole unit) Open Market with a plan area of 500 and over assessable units
|
£5.35
|
|
B2.03
|
Domestic (flat) Open Market with a plan area of less than 100 assessable units
|
£2.02
|
|
B2.04
|
Domestic (flat) Open Market with a plan area of 100 or over up to (and including) 149 assessable units
|
£2.07
|
|
B2.2
|
Domestic (flat) Open Market with a plan area of 150 or over up to (and including) 199 assessable units
|
£2.13
|
|
B2.2.2
|
Domestic (flat) Open Market with a plan area of 200 or over up to (and including) 299 assessable units
|
£2.80
|
|
B2.2.3
|
Domestic (flat) Open Market with a plan area of 300 or over up to (and including) 399 assessable units
|
£3.53
|
|
B2.2.4
|
Domestic (flat) Open Market with a plan area of 400 or over up to (and including) 499 assessable units
|
£4.34
|
|
B2.2.5
|
Domestic (flat) Open Market with a plan area of 500 and over assessable units
|
£5.35
|
|
B2.3
|
Domestic (glasshouse) Open Market
|
7p
|
|
B2.4
|
Domestic (outbuildings) Open Market
|
£1.02
|
|
B2.5
|
Domestic (garaging and parking) (non-owner-occupied) Open Market
|
£2.02
|
|
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
|
|
B13.1
|
Development buildings (domestic)
|
£1.02
|
|
B13.1E
|
Development buildings (domestic) (uncompleted)
|
£5.10
|
TABLE A2
GUERNSEY COMMERCIAL BUILDINGS
|
1
|
2
|
3
|
|---|---|---|
|
Property
Reference
|
Property
Description/Usage
|
2024
Tariff
|
|
B4.1
|
Hostelry and food outlets
|
£8.00
|
|
B4.2
|
Self-catering accommodation
|
£5.05
|
|
B4.3
|
Motor and marine trade
|
£6.95
|
|
B4.4
|
Retail
|
£14.05
|
|
B4.5
|
Warehousing
|
£7.45
|
|
B4.6
|
Industrial and workshop
|
£5.95
|
|
B4.7
|
Recreational and sporting premises
|
£3.40
|
|
B4.8
|
Garaging and parking (non-domestic)
|
£8.34
|
|
B5.1
|
Utilities providers
|
£58.35
|
|
B6.1
|
Office and ancillary accommodation (regulated finance industries)
|
£54.45
|
|
B6.2
|
Office and ancillary accommodation (other than regulated finance industries, legal services, accountancy services and NRFSB)
|
£54.45
|
|
B6.3
|
Office and ancillary accommodation (legal services)
|
£54.45
|
|
B6.4
|
Office and ancillary accommodation (accountancy services)
|
£54.45
|
|
B6.5
|
Office and ancillary accommodation (NRFSB)
|
£54.45
|
|
B7.1
|
Horticulture (building other than a glasshouse)
|
7p
|
|
B8.1
|
Horticulture (glasshouse)
|
7p
|
|
B9.1
|
Agriculture
|
5p
|
|
B10.1
|
Publicly owned non-domestic
|
Zero
|
|
B11.1
|
Exempt (buildings)
|
Zero
|
|
B12.1
|
Buildings – Penal Rate
|
Zero
|
|
B13.2
|
Development buildings (non-domestic)
|
£7.80
|
|
B13.2E
|
Development buildings (non-domestic) (uncompleted)
|
£39.00
|
TABLE A3
GUERNSEY RESIDENTIAL LAND
|
1
|
2
|
3
|
|---|---|---|
|
Property
Reference
|
Property
Description/Usage
|
2024
Tariff
|
|
L1.1
|
Communal (flat) Local Market
|
28p
|
|
L1.2
|
Communal (flat) Open Market
|
28p
|
|
L3.1
|
Domestic Local Market
|
28p
|
|
L3.2
|
Domestic Open Market
|
28p
|
|
L3.5
|
Domestic Social Housing
|
Zero
|
TABLE A4
GUERNSEY COMMERCIAL LAND
|
1
|
2
|
3
|
|---|---|---|
|
Property
Reference
|
Property
Description/Usage
|
2024
Tariff
|
|
L1.3
|
Hostelry and Food Outlets
|
59p
|
|
L1.4
|
Self-catering accommodation
|
59p
|
|
L1.5
|
Motor and marine trade
|
59p
|
|
L1.6
|
Retail
|
59p
|
|
L1.7
|
Warehousing
|
59p
|
|
L1.8
|
Industrial
|
59p
|
|
L1.9
|
Recreational and sporting premises
|
59p
|
|
L1.10
|
Office and ancillary accommodation (regulated finance industries)
|
£1.95
|
|
L1.11
|
Office and ancillary accommodation (other than regulated finance industries, legal services, accountancy services and NRFSB)
|
£1.95
|
|
L1.11.2
|
Office and ancillary accommodation (legal services)
|
£1.95
|
|
L1.11.3
|
Office and ancillary accommodation (accountancy services)
|
£1.95
|
|
L1.11.4
|
Office and ancillary accommodation (NRFSB)
|
£1.95
|
|
L1.12
|
Utilities providers
|
59p
|
|
L2.1
|
Approved development site
|
£1.95
|
|
L2.1E
|
Approved development site (uncompleted)
|
£9.75
|
|
L3.3
|
Horticulture
|
29p
|
|
L3.4
|
Agriculture
|
29p
|
|
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)
|
£2.75
|