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- Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2022
Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2022
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The Taxation of Real Property
(Guernsey and Alderney)
(Amendment) Ordinance, 2022
THE STATES, in pursuance of their resolution of the 1st November, 2022[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:-
1.1.1.1
1.1.1.2 Rates of property tax.
- 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.
1.1.1.3 Deletion.
1.1.1.4 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, 2021[d] are deleted.
1.1.1.5
1.1.1.6
1.1.1.7 Extent.
1.1.1.8 3. This Ordinance shall have effect in the Islands of Guernsey and Herm.
1.1.1.9
1.1.1.10 Citation.
- This Ordinance may be cited as the Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2022.
1.1.1.11 Commencement.
- This Ordinance shall come into force on the 1stJanuary, 2023.
SCHEDULE
Section 1
GUERNSEY REAL PROPERTY
TABLE A1
GUERNSEY RESIDENTIAL BUILDINGS
|
1 |
2 |
3 |
|---|---|---|
|
Property Reference |
Property Description/Usage |
2023 Tariff |
|
B1.1 |
Domestic (whole unit) Local Market with a plan area of less than 200 assessable units |
£1.94 |
|
B1.1.2 |
Domestic (whole unit) Local Market with a plan area of 200 or over up to (and including) 299 assessable units |
£2.46 |
|
B1.1.3 |
Domestic (whole unit) Local Market with a plan area of 300 or over up to (and including) 399 assessable units |
£2.85 |
|
B1.1.4 |
Domestic (whole unit) Local Market with a plan area of 400 or over up to (and including) 499 assessable units |
£3.24 |
|
B1.1.5 |
Domestic (whole unit) Local Market with a plan area of 500 and over assessable units |
£3.72 |
|
B1.2 |
Domestic (flat) Local Market with a plan area of less than 200 assessable units |
£1.94 |
|
B1.2.2 |
Domestic (flat) Local Market with a plan area of 200 or over up to (and including) 299 assessable units |
£2.46 |
|
B1.2.3 |
Domestic (flat) Local Market with a plan area of 300 or over up to (and including) 399 assessable units |
£2.85 |
|
B1.2.4 |
Domestic (flat) Local Market with a plan area of 400 or over up to (and including) 499 assessable units |
£3.24 |
|
B1.2.5 |
Domestic (flat) Local Market with a plan area of 500 and over assessable units |
£3.72 |
|
B1.3 |
Domestic (glasshouse) Local Market |
5p |
|
B1.4 |
Domestic (outbuildings) Local Market |
98p |
|
B1.5 |
Domestic (garaging and parking) (non-owner-occupied) Local Market |
£1.94 |
|
B2.1 |
Domestic (whole unit) Open Market with a plan area of less than 200 assessable units |
£1.94 |
|
B2.1.2 |
Domestic (whole unit) Open Market with a plan area of 200 or over up to (and including) 299 assessable units |
£2.46 |
|
B2.1.3 |
Domestic (whole unit) Open Market with a plan area of 300 or over up to (and including) 399 assessable units |
£2.85 |
|
B2.1.4 |
Domestic (whole unit) Open Market with a plan area of 400 or over up to (and including) 499 assessable units |
£3.24 |
GUERNSEY RESIDENTIAL BUILDINGS (continued)
|
1 |
2 |
3 |
|---|---|---|
|
Property Reference |
Property Description/Usage |
2023 Tariff |
|
B2.1.5 |
Domestic (whole unit) Open Market with a plan area of 500 and over assessable units |
£3.72 |
|
B2.2 |
Domestic (flat) Open Market with a plan area of less than 200 assessable units |
£1.94 |
|
B2.2.2 |
Domestic (flat) Open Market with a plan area of 200 or over up to (and including) 299 assessable units |
£2.46 |
|
B2.2.3 |
Domestic (flat) Open Market with a plan area of 300 or over up to (and including) 399 assessable units |
£2.85 |
|
B2.2.4 |
Domestic (flat) Open Market with a plan area of 400 or over up to (and including) 499 assessable units |
£3.24 |
|
B2.2.5 |
Domestic (flat) Open Market with a plan area of 500 and over assessable units |
£3.72 |
|
B2.3 |
Domestic (glasshouse) Open Market |
5p |
|
B2.4 |
Domestic (outbuildings) Open Market |
98p |
|
B2.5 |
Domestic (garaging and parking) (non-owner-occupied) Open Market |
£1.94 |
|
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) |
98p |
TABLE A2
GUERNSEY COMMERCIAL BUILDINGS
|
1 |
2 |
3 |
|---|---|---|
|
Property Reference |
Property Description/Usage |
2023 Tariff |
|
B4.1 |
Hostelry and food outlets |
£7.45 |
|
B4.2 |
Self-catering accommodation |
£4.70 |
|
B4.3 |
Motor and marine trade |
£6.45 |
|
B4.4 |
Retail |
£13.05 |
|
B4.5 |
Warehousing |
£6.95 |
|
B4.6 |
Industrial and workshop |
£5.55 |
|
B4.7 |
Recreational and sporting premises |
£3.15 |
|
B4.8 |
Garaging and parking (non-domestic) |
£6.95 |
|
B5.1 |
Utilities providers |
£54.30 |
|
B6.1 |
Office and ancillary accommodation (regulated finance industries) |
£50.65 |
|
B6.2 |
Office and ancillary accommodation (other than regulated finance industries, legal services, accountancy services and NRFSB) |
£43.90 |
|
B6.3 |
Office and ancillary accommodation (legal services) |
£50.65 |
|
B6.4 |
Office and ancillary accommodation (accountancy services) |
£50.65 |
|
B6.5 |
Office and ancillary accommodation (NRFSB) |
£50.65 |
|
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) |
£7.25 |
TABLE A3
GUERNSEY RESIDENTIAL LAND
|
1 |
2 |
3 |
|---|---|---|
|
Property Reference |
Property Description/Usage |
2023 Tariff |
|
L1.1 |
Communal (flat) Local Market |
27p |
|
L1.2 |
Communal (flat) Open Market |
27p |
|
L3.1 |
Domestic Local Market |
27p |
|
L3.2 |
Domestic Open Market |
27p |
|
L3.5 |
Domestic Social Housing |
Zero |
TABLE A4
GUERNSEY COMMERCIAL LAND
|
1 |
2 |
3 |
|---|---|---|
|
Property Reference |
Property Description/Usage |
2023 Tariff |
|
L1.3 |
Hostelry and food outlets |
55p |
|
L1.4 |
Self-catering accommodation |
55p |
|
L1.5 |
Motor and marine trade |
55p |
|
L1.6 |
Retail |
55p |
|
L1.7 |
Warehousing |
55p |
|
L1.8 |
Industrial |
55p |
|
L1.9 |
Recreational and sporting premises |
55p |
|
L1.10 |
Office and ancillary accommodation (regulated finance industries) |
£1.81 |
|
L1.11 |
Office and ancillary accommodation (other than regulated finance industries, legal services, accountancy services and NRFSB) |
£1.56 |
|
L1.11.2 |
Office and ancillary accommodation (legal services) |
£1.81 |
|
L1.11.3 |
Office and ancillary accommodation (accountancy services) |
£1.81 |
|
L1.11.4 |
Office and ancillary accommodation (NRFSB) |
£1.81 |
|
L1.12 |
Utilities providers |
55p |
|
L2.1 |
Approved development site |
£1.81 |
|
L3.3 |
Horticulture |
27p |
|
L3.4 |
Agriculture |
27p |
|
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) |
55p |
| [a] |
Article I of Billet d'État No. XIX of 2022. |
| [b] |
Order in Council No. X of 2006. |
| [c] |
Ordinance No. XXXIII of 2007, this enactment has been amended. |
| [d] |
Ordinance No. XXXVI of 2021. |