Direct Taxes (General Provisions) (Sark) Ordinance, 2003

(a)      as a “dwelling”, any building wholly or principally used for the purposes of human habitation other than tourist or guest accommodation, together with its immediate curtilage, but excluding domestic outbuildings;

(b)      as a “domestic outbuilding”, any garden shed, store, greenhouse or other building in the immediate curtilage of a dwelling and used wholly for domestic purposes;

(c)      as “tourist or guest accommodation”, any hotel, guest house, self-catering or other commercial accommodation, together with its immediate curtilage, including storerooms and other outbuildings;

(d)      as “other commercial buildings”, any shop, office, café, restaurant, public house, workshop or other building in industrial or commercial use, but not falling within paragraph (e), together with its immediate curtilage, including store rooms and other outbuildings;

(e)      as “agricultural buildings”, any barn, stable, shelter, store or shed predominately used for agricultural, animal husbandry, horticultural or licensed fishing purposes, but excluding any hay barn within paragraph (f);

(f)      as “hay barns”, any barn of over 50 square metres which is used exclusively for the storage of hay and/or animal feed;

(g)      as “open land”, any fields, woodlands, quarries, cotîls and gardens beyond the immediate curtilage of a dwelling or other building.

(a)      assign a designation to that parcel on the basis of the predominant nature and use of the land and buildings comprised therein; or

(b)      assign a separate designation to different buildings or parts thereof, and/or to areas of land comprised therein, according to the predominant nature and use of each such building or part thereof, and/or of each such area of land.

(a)      linear dimensions shall be taken externally, as near as may be to the ground surface level, rounded down to the nearest 10 centimetres;

(b)      areas derived therefrom shall be rounded down to the nearest 1 square metre; and

(c)      the result shall be multiplied by the number of useable (and, in the case of a dwelling, habitable) floors in the building accessible at ground level, or by permanent steps, fixed ladder, or installed mechanical elevator:

(a)      the Sark school;

(b)      the Island Hall;

(c)      premises used exclusively as a doctor’s surgery;

(d)      churches, and other property used wholly or mainly for religious purposes;

(e)      property vested in the Trustees of Island Property;

(f)      property vested in the Chief Pleas or in a Committee of Chief Pleas;

(g)      property occupied wholly or mainly by the Sark Emergency Services.

(a)      that portion of the capital of any collective investment or pension fund which, according to the fund’s rules, may only be used to provide an income for a person:

(b)      all Sark situated assets, equipment and stock in trade of a bona fide agricultural, horticultural, fishing, retail or other commercial business in which the individual is personally engaged for at least 200 hours during the year, other than land or buildings.

(a)      as “furnishings” of an individual’s principal dwelling in Sark, any ornaments, decorations and works of art displayed therein; and

(b)      as “personal effects”, all household items, electrical or electronic equipment, clothes and jewellery,

(a)      held by a nominee on behalf of that individual;

(b)      held by a trustee for the benefit of that individual, or on a discretionary trust settled by an individual under which that individual is not excluded from benefiting;

(c)      held by a body corporate or unincorporated body controlled by that individual or accustomed to following that individual’s instructions, otherwise than in the course of a fiduciary business licensed by the Guernsey Financial Services Commission;

(d)      any capital amount advanced to another as a loan by that individual, whether or not interest-bearing and/or documented, but excluding any amount which would not be deductible by that other, if resident in Sark, as a bona fide loan;

(e)      units, shares, bonds, stocks, debentures or other investments held under a policy of insurance for the benefit of that individual, whether or not capable of immediate encashment.

(a)      in the case of a loan, subject to interest equal to or greater than 1% below the lowest Bank of England base rate during the preceding 12 months, or

(b)      in the case of any other liability, repayable on the sale or other permanent disposal of the asset to which it is attached.

(a)      if the land or building is situated in Sark, the net price which its holder might reasonably expect to achieve on a sale of that interest; and if the person’s principal dwelling in Sark is situated on that same land, the value of his interest in that dwelling (which is excluded for personal capital tax purposes by section 22 of the Law) is the net price which he might reasonably expect to achieve for a 100 years lease at a peppercorn rent;

(b)      if the land or building is situated elsewhere, the lower of:

(a)      his residence, or interest in a dwelling situated, on an island or islet which is separated from the main Island of Sark by a clear un-bridged space of water; or

(b)      his residence in Sark whilst in full-time employment, for less than 180 nights, and the whole in accommodation provided without rent or other charge by his employer.