Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance 2024

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The Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2024

 

THE STATES, in pursuance of their resolution of the 8th November, 2024[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:-

 

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.

 

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, 2023[d] are deleted.

 

Extent.

3. This Ordinance shall have effect in the Islands of Guernsey and Herm.

 

Citation.

4. This Ordinance may be cited as the Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2024.

 

Commencement.

5. This Ordinance shall come into force on 1st January 2025.

 

SCHEDULE

Section 1

 

GUERNSEY REAL PROPERTY

TABLE A1

GUERNSEY RESIDENTIAL BUILDINGS

 

1

2

3

Property

Property

2025

Reference

Description/Usage

Tariff

B1.0

Domestic (whole unit) Local Market with a plan area of less than 100 assessable units

£2.08

B1.02

Domestic (whole unit) Local Market with a plan area of 100 or over up to (and including) 149 assessable units

£2.14

B1.1

Domestic (whole unit) Local Market with a plan area of 150 or over up to (and including) 199 assessable units

£2.20

B1.1.2

Domestic (whole unit) Local Market with a plan area of 200 or over up to (and including) 299 assessable units

£2.89

B1.1.3

Domestic (whole unit) Local Market with a plan area of 300 or over up to (and including) 399 assessable units

£3.64

B1.1.4

Domestic (whole unit) Local Market with a plan area of 400 or over up to (and including) 499 assessable units

£4.48

B1.1.5

Domestic (whole unit) Local Market with a plan area of 500 and over assessable units

£5.52

B1.03

Domestic (flat) Local Market with a plan area of less than 100 assessable units

£2.08

B1.04

Domestic (flat) Local Market with a plan area of 100 or over up to (and including) 149 assessable units

£2.14

B1.2

Domestic (flat) Local Market with a plan area of 150 or over up to (and including) 199 assessable units

£2.20

B1.2.2

Domestic (flat) Local Market with a plan area of 200 or over up to (and including) 299 assessable units

£2.89

B1.2.3

Domestic (flat) Local Market with a plan area of 300 or over up to (and including) 399 assessable units

£3.64

B1.2.4

Domestic (flat) Local Market with a plan area of 400 or over up to (and including) 499 assessable units

£4.48

B1.2.5

Domestic (flat) Local Market with a plan area of 500 and over assessable units

£5.52

B1.3

Domestic (glasshouse) Local Market

7p

 

GUERNSEY RESIDENTIAL BUILDINGS (continued)

B1.4

Domestic (outbuildings) Local Market

£1.05

B1.5

Domestic (garaging and parking) (non-owner-occupied) Local Market

£2.08

B2.0

Domestic (whole unit) Open Market with a plan area of less than 100 assessable units

£2.08

B2.02

Domestic (whole unit) Open Market with a plan area of 100 or over up to (and including) 149 assessable units

£2.14

B2.1

Domestic (whole unit) Open Market with a plan area of 150 or over up to (and including) 199 assessable units

£2.20

B2.1.2

Domestic (whole unit) Open Market with a plan area of 200 or over up to (and including) 299 assessable units

£2.89

B2.1.3

Domestic (whole unit) Open Market with a plan area of 300 or over up to (and including) 399 assessable units

£3.64

B2.1.4

Domestic (whole unit) Open Market with a plan area of 400 or over up to (and including) 499 assessable units

£4.48

B2.1.5

Domestic (whole unit) Open Market with a plan area of 500 and over assessable units

£5.52

B2.03

Domestic (flat) Open Market with a plan area of less than 100 assessable units

£2.08

B2.04

Domestic (flat) Open Market with a plan area of 100 or over up to (and including) 149 assessable units

£2.14

B2.2

Domestic (flat) Open Market with a plan area of 150 or over up to (and including) 199 assessable units

£2.20

B2.2.2

Domestic (flat) Open Market with a plan area of 200 or over up to (and including) 299 assessable units

£2.89

B2.2.3

Domestic (flat) Open Market with a plan area of 300 or over up to (and including) 399 assessable units

£3.64

B2.2.4

Domestic (flat) Open Market with a plan area of 400 or over up to (and including) 499 assessable units

£4.48

B2.2.5

Domestic (flat) Open Market with a plan area of 500 and over assessable units

£5.52

B2.3

Domestic (glasshouse) Open Market

7p

B2.4

Domestic (outbuildings) Open Market

£1.05

B2.5

Domestic (garaging and parking) (non-owner-occupied) Open Market

£2.08

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)

£1.05

 

 

 

TABLE A2

GUERNSEY COMMERCIAL BUILDINGS

 

1

2

3

Property

Property

2025

Reference

Description/Usage

Tariff

B4.1

Hostelry and food outlets

£8.26

B4.2

Self-catering accommodation

£5.21

B4.3

Motor and marine trade

£7.17

B4.4

Retail

£14.50

B4.5

Warehousing

£7.69

B4.6

Industrial and workshop

£6.14

B4.7

Recreational and sporting premises

£3.51

B4.8

Garaging and parking (non-domestic)

£9.73

B5.1

Utilities providers

£60.22

B6.1

Office and ancillary accommodation (regulated finance industries)

£56.19

B6.2

Office and ancillary accommodation (other than regulated finance industries, legal services, accountancy services and NRFSB)

£56.19

B6.3

Office and ancillary accommodation (legal services)

£56.19

B6.4

Office and ancillary accommodation (accountancy services)

£56.19

B6.5

Office and ancillary accommodation (NRFSB)

£56.19

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)

£8.05

 

 

 

 

 

TABLE A3

GUERNSEY RESIDENTIAL LAND

 

1

2

3

Property

Property

2025

Reference

Description/Usage

Tariff

L1.1

Communal (flat) Local Market

29p

L1.2

Communal (flat) Open Market

29p

L3.1

Domestic Local Market

29p

L3.2

Domestic Open Market

29p

L3.5

Domestic Social Housing

Zero

 

 

TABLE A4

GUERNSEY COMMERCIAL LAND

 

1

2

3

Property

Property

2025

Reference

Description/Usage

Tariff

L1.3

Hostelry and Food Outlets

61p

L1.4

Self-catering accommodation

61p

L1.5

Motor and marine trade

61p

L1.6

Retail

61p

L1.7

Warehousing

61p

L1.8

Industrial

61p

L1.9

Recreational and sporting premises

61p

L1.10

Office and ancillary accommodation (regulated finance industries)

£2.01

L1.11

Office and ancillary accommodation (other than regulated finance industries, legal services, accountancy services and NRFSB)

£2.01

L1.11.2

Office and ancillary accommodation (legal services)

£2.01

L1.11.3

Office and ancillary accommodation (accountancy services)

£2.01

L1.11.4

Office and ancillary accommodation (NRFSB)

£2.01

L1.12

Utilities providers

61p

L2.1

Approved development site

£2.01

L3.3

Horticulture

30p

L3.4

Agriculture

30p

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)

£5.50

 


[a] Article I of Billet d'État No. XIX of 2024.

[b] Order in Council No. X of 2006.

[c] Ordinance No. XXXIII of 2007; this enactment has been amended.

[d] Ordinance No. XXXIII of 2023.





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