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- Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2019
Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2019
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The Taxation of Real Property
(Guernsey and Alderney)
(Amendment) Ordinance, 2019
THE STATES, in pursuance of their resolution of the 8th November, 2019[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], hereby order:-
1.1.1.1
1.1.1.2 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[c], substitute the tables in the Schedule to this Ordinance.
Consequential amendments.
2. In section 3 -
(a) immediately after subsection (1), insert the following subsection -
"(1A) Where a calendar year is specified in column 3 of Part I of Schedule 1, the rate specified in that column shall have effect for that calendar year.", and
(b) immediately after subsection (3), insert the following subsection -
"(4) Where the Committee has a power to approve whether a property falls into a particular property reference, this includes the power to remove the approval if the relevant requirements of that property reference are not met.".
3. In section 1A of the Wastewater Charges (Guernsey) Ordinance, 2014[d], for the words "property reference B1.1.5, B1.2.5, B.2.1.5 or B2.2.5", substitute "any of property references B1.1 to B1.1.5, B1.2 to B1.2.5, B2.1 to B2.1.5 or B2.2 to B2.2.5".
Definitions.
4. In Part III of Schedule 1 to the Taxation of Real Property (Guernsey and Alderney) Ordinance, 2007 -
(a) in the definition of "domestic" immediately after subparagraph (c), insert "and includes any glasshouse which falls into property reference B1.3, B2.3, B3.3, B1.3A, B3.3A, B1.3H or B3.3H,", and
(b) in the definition of "glasshouse", for paragraph (c), substitute the following paragraph -
"(c) in relation to a domestic dwelling house, means a glasshouse attached to a dwelling house which -
(i) is not used for the purposes of a business, trade or undertaking, and
(ii) on application by the owner, has been approved by the Committee as falling into property reference B1.3, B2.3, B3.3, B1.3A, B3.3A, B1.3H or B3.3H (as the case may be),".
1.1.1.3 Extent.
1.1.1.4 5. This Ordinance shall have effect in the Islands of Guernsey, Alderney and Herm.
1.1.1.5
1.1.1.6 Citation.
6. This Ordinance may be cited as the Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2019.
1.1.1.7
1.1.1.8 Commencement.
7. This Ordinance shall come into force on the 1st January, 2020.
SCHEDULE
Section 1
GUERNSEY REAL PROPERTY
TABLE A1
GUERNSEY RESIDENTIAL BUILDINGS
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
2020
Tariff
|
|
B1.1
|
Domestic (whole unit) Local Market with a plan area of less than 200 assessable units
|
£1.84
|
|
B1.1.2
|
Domestic (whole unit) Local Market with a plan area of 200 or over up to (and including) 299 assessable units
|
£2.12
|
|
B1.1.3
|
Domestic (whole unit) Local Market with a plan area of 300 or over up to (and including) 399 assessable units
|
£2.39
|
|
B1.1.4
|
Domestic (whole unit) Local Market with a plan area of 400 or over up to (and including) 499 assessable units
|
£2.67
|
|
B1.1.5
|
Domestic (whole unit) Local Market with a plan area of 500 and over assessable units
|
£2.94
|
|
B1.2
|
Domestic (flat) Local Market with a plan area of less than 200 assessable units
|
£1.84
|
|
B1.2.2
|
Domestic (flat) Local Market with a plan area of 200 or over up to (and including) 299 assessable units
|
£2.12
|
|
B1.2.3
|
Domestic (flat) Local Market with a plan area of 300 or over up to (and including) 399 assessable units
|
£2.39
|
|
B1.2.4
|
Domestic (flat) Local Market with a plan area of 400 or over up to (and including) 499 assessable units
|
£2.67
|
|
B1.2.5
|
Domestic (flat) Local Market with a plan area of 500 and over assessable units
|
£2.94
|
|
B1.3
|
Domestic (glasshouse) Local Market
|
5p
|
|
B1.4
|
Domestic (outbuildings) Local Market
|
93p
|
|
B1.5
|
Domestic (garaging and parking) (non-owner-occupied) Local Market
|
£1.84
|
|
B2.1
|
Domestic (whole unit) Open Market with a plan area of less than 200 assessable units
|
£1.84
|
|
B2.1.2
|
Domestic (whole unit) Open Market with a plan area of 200 or over up to (and including) 299 assessable units
|
£2.12
|
|
B2.1.3
|
Domestic (whole unit) Open Market with a plan area of 300 or over up to (and including) 399 assessable units
|
£2.39
|
|
B2.1.4
|
Domestic (whole unit) Open Market with a plan area of 400 or over up to (and including) 499 assessable units
|
£2.67
|
GUERNSEY RESIDENTIAL BUILDINGS (continued)
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
2020
Tariff
|
|
B2.1.5
|
Domestic (whole unit) Open Market with a plan area of 500 and over assessable units
|
£2.94
|
|
B2.2
|
Domestic (flat) Open Market with a plan area of less than 200 assessable units
|
£1.84
|
|
B2.2.2
|
Domestic (flat) Open Market with a plan area of 200 or over up to (and including) 299 assessable units
|
£2.12
|
|
B2.2.3
|
Domestic (flat) Open Market with a plan area of 300 or over up to (and including) 399 assessable units
|
£2.39
|
|
B2.2.4
|
Domestic (flat) Open Market with a plan area of 400 or over up to (and including) 499 assessable units
|
£2.67
|
|
B2.2.5
|
Domestic (flat) Open Market with a plan area of 500 and over assessable units
|
£2.94
|
|
B2.3
|
Domestic (glasshouse) Open Market
|
5p
|
|
B2.4
|
Domestic (outbuildings) Open Market
|
93p
|
|
B2.5
|
Domestic (garaging and parking) (non-owner-occupied) Open Market
|
£1.84
|
|
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)
|
93p
|
TABLE A2
GUERNSEY COMMERCIAL BUILDINGS
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
Tariff
|
|
B4.1
|
Hostelry and food outlets
|
£6.70
|
|
B4.2
|
Self-catering accommodation
|
£4.20
|
|
B4.3
|
Motor and marine trade
|
£5.65
|
|
B4.4
|
Retail
|
£11.55
|
|
B4.5
|
Warehousing
|
£6.10
|
|
B4.6
|
Industrial and workshop
|
£4.90
|
|
B4.7
|
Recreational and sporting premises
|
£2.80
|
|
B4.8
|
Garaging and parking (non-domestic)
|
£6.10
|
|
B5.1
|
Utilities providers
|
£47.85
|
|
B6.1
|
Office and ancillary accommodation (regulated finance industries)
|
£44.65
|
|
B6.2
|
Office and ancillary accommodation (other than regulated finance industries, legal services, accountancy services and NRFSB)
|
£20.85
|
|
B6.3
|
Office and ancillary accommodation (legal services)
|
£44.65
|
|
B6.4
|
Office and ancillary accommodation (accountancy services)
|
£44.65
|
|
B6.5
|
Office and ancillary accommodation (NRFSB)
|
£44.65
|
|
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
|
|
B13.2
|
Development buildings (non-domestic)
|
£6.40
|
TABLE A3
GUERNSEY RESIDENTIAL LAND
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
2020
Tariff
|
|
L1.1
|
Communal (flat) Local Market
|
24p
|
|
L1.2
|
Communal (flat) Open Market
|
24p
|
|
L3.1
|
Domestic Local Market
|
24p
|
|
L3.2
|
Domestic Open Market
|
24p
|
|
L3.5
|
Domestic Social Housing
|
24p
|
TABLE A4
GUERNSEY COMMERCIAL LAND
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
Tariff
|
|
L1.3
|
Hostelry and food outlets
|
48p
|
|
L1.4
|
Self-catering accommodation
|
48p
|
|
L1.5
|
Motor and marine trade
|
48p
|
|
L1.6
|
Retail
|
48p
|
|
L1.7
|
Warehousing
|
48p
|
|
L1.8
|
Industrial
|
48p
|
|
L1.9
|
Recreational and sporting premises
|
48p
|
|
L1.10
|
Office and ancillary accommodation (regulated finance industries)
|
£1.60
|
|
L1.11
|
Office and ancillary accommodation (other than regulated finance industries, legal services, accountancy services and NRFSB)
|
74p
|
|
L1.11.2
|
Office and ancillary accommodation (legal services)
|
£1.60
|
|
L1.11.3
|
Office and ancillary accommodation (accountancy services)
|
£1.60
|
|
L1.11.4
|
Office and ancillary accommodation (NRFSB)
|
£1.60
|
|
L1.12
|
Utilities providers
|
48p
|
|
L2.1
|
Approved development site
|
£1.60
|
|
L3.3
|
Horticulture
|
24p
|
|
L3.4
|
Agriculture
|
24p
|
|
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)
|
48p
|
ALDERNEY REAL PROPERTY
TABLE B1
ALDERNEY RESIDENTIAL BUILDINGS
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
2020
Tariff
|
|
B1.1A
|
Domestic (whole unit) with a plan area of less than 200 assessable units
|
£1.84
|
|
B1.1.2A
|
Domestic (whole unit) with a plan area of 200 or over up to (and including) 299 assessable units
|
£2.12
|
|
B1.1.3A
|
Domestic (whole unit) with a plan area of 300 or over up to (and including) 399 assessable units
|
£2.39
|
|
B1.1.4A
|
Domestic (whole unit) with a plan area of 400 or over up to (and including) 499 assessable units
|
£2.67
|
|
B1.1.5A
|
Domestic (whole unit) with a plan area of 500 and over assessable units
|
£2.94
|
|
B1.2A
|
Domestic (flat) with a plan area of less than 200 assessable units
|
£1.84
|
|
B1.2.2A
|
Domestic (flat) with a plan area of 200 or over up to (and including) 299 assessable units
|
£2.12
|
|
B1.2.3A
|
Domestic (flat) with a plan area of 300 or over up to (and including) 399 assessable units
|
£2.39
|
|
B1.2.4A
|
Domestic (flat) with a plan area of 400 or over up to (and including) 499 assessable units
|
£2.67
|
|
B1.2.5A
|
Domestic (flat) with a plan area of 500 and over assessable units
|
£2.94
|
|
B1.3A
|
Domestic (glasshouse)
|
5p
|
|
B1.4A
|
Domestic (outbuildings)
|
93p
|
|
B1.5A
|
Domestic (garaging and parking) (non-owner-occupied)
|
£1.84
|
|
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
|
|
B13.1A
|
Development building (domestic)
|
93p
|
TABLE B2
ALDERNEY COMMERCIAL BUILDINGS
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
Tariff
|
|
B4.1A
|
Hostelry and food outlets
|
£6.70
|
|
B4.2A
|
Self-catering accommodation
|
£4.20
|
|
B4.3A
|
Motor and marine trade
|
£5.65
|
|
B4.4A
|
Retail
|
£11.55
|
|
B4.5A
|
Warehousing
|
£6.10
|
|
B4.6A
|
Industrial and workshop
|
£4.90
|
|
B4.7A
|
Recreational and sporting premises
|
£2.80
|
|
B4.8A
|
Garaging and parking (non-domestic)
|
£6.10
|
|
B5.1A
|
Utilities providers
|
£47.85
|
|
B6.1A
|
Office and ancillary accommodation (regulated finance industries)
|
£44.65
|
|
B6.2A
|
Office and ancillary accommodation (other than regulated finance industries, legal services, accountancy services and NRFSB)
|
£20.85
|
|
B6.3A
|
Office and ancillary accommodation (legal services)
|
£44.65
|
|
B6.4A
|
Office and ancillary accommodation (accountancy services)
|
£44.65
|
|
B6.5A
|
Office and ancillary accommodation (NRFSB)
|
£44.65
|
|
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
|
|
B13.2A
|
Development building (non-domestic)
|
£6.40
|
TABLE B3
ALDERNEY RESIDENTIAL LAND
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
2020
Tariff
|
|
L1.1A
|
Communal (flat)
|
Zero
|
|
L3.1A
|
Domestic
|
Zero
|
|
L3.5A
|
Domestic Social Housing
|
Zero
|
TABLE B4
ALDERNEY COMMERCIAL LAND
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
Tariff
|
|
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
|
|
L3.3A
|
Horticulture
|
Zero
|
|
L3.4A
|
Agriculture
|
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
|
HERM REAL PROPERTY
TABLE C1
HERM RESIDENTIAL BUILDINGS
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
2020
Tariff
|
|
B1.1H
|
Domestic (whole unit) with a plan area of less than 500 assessable units
|
Zero
|
|
B1.1.2H
|
Domestic (whole unit) with a plan area of 200 or over up to (and including) 299 assessable units
|
Zero
|
|
B1.1.3H
|
Domestic (whole unit) with a plan area of 300 or over up to (and including) 399 assessable units
|
Zero
|
|
B1.1.4H
|
Domestic (whole unit) with a plan area of 400 or over up to (and including) 499 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
|
|
B1.2.2H
|
Domestic (flat) with a plan area of 200 or over up to (and including) 299 assessable units
|
Zero
|
|
B1.2.3H
|
Domestic (flat) with a plan area of 300 or over up to (and including) 399 assessable units
|
Zero
|
|
B1.2.4H
|
Domestic (flat) with a plan area of 400 or over up to (and including) 499 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
|
TABLE C2
HERM COMMERCIAL BUILDINGS
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
Tariff
|
|
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
|
TABLE C3
HERM RESIDENTIAL LAND
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
2020
Tariff
|
|
L1.1H
|
Communal (flat)
|
Zero
|
|
L3.1H
|
Domestic
|
Zero
|
|
L3.5H
|
Domestic Social Housing
|
Zero
|
TABLE C4
HERM COMMERCIAL LAND
|
1
|
2
|
3
|
|
Property
Reference
|
Property
Description/Usage
|
Tariff
|
|
L1.3H
|
Hostelry and food outlets
|
Zero
|
|
L1.4H
|
Self-catering accommodationl
|
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
|
|
L3.3H
|
Horticulture
|
Zero
|
|
L3.4H
|
Agriculture
|
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
|