Rates (Jersey) Law
2005
A LAW to make new provision for an
Island-wide rate and to consolidate such provision with revised provisions
concerning parish rates and for connected purposes.
Adopted by the
States 27th September 2005
Sanctioned by
Order of Her Majesty in Council 15th November 2005
Registered by the
Royal Court 25th
November 2005
THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have
adopted the following Law –
PART 1
INTerpretation
1 Interpretation
(1) In
this Law, unless the context otherwise requires –
“Annual Island-wide Rates Figure”
means the sum calculated in accordance with Article 20(1);
“Approved Rates List”
means a Rates List as approved by the Supervisory Committee under Article 11;
“assessment”, in
respect of land, means assessment as to the rateable value of the land and as
to whether the land or part of it is being used for domestic purposes or non-domestic
purposes;
“Assessment Committee”,
in respect of a parish, means the committee referred to in Article 31;
“attributes”, in
respect of land, means the size, location, accommodation, condition and use of the land and the quality
of any house, building or other structure in, on, under or over the land;
“Chairman” means the
Chairman of the Rate Appeal Board;
“domestic purposes”
means wholly or mainly used for the purposes of a private dwelling;
“domestic rate”
means the Island-wide rate payable under Article 19(a);
“financial year”
means the year from 1st May till 30th April;
“foncier rate” means
the rate payable by the owner of land under Article 17(1);
“institutional care”
means care provided –
(a) at
a hospital or care home for which the Health and Social Services Committee is
responsible; or
(b) at
a home to which the Nursing and Residential
Homes (Jersey) Law 1994[1] applies;
“Island-wide rate”
means the rate authorized by Article 15(1)(b)
and includes any surcharge rate;
“Jersey Retail Prices Index”
means the retail prices index produced by the States of Jersey Statistics Unit;
“land”
includes –
(a) any
house, building or other structure in, on, under or over the land;
(b) land
covered with water, except, subject to paragraph (c) of this definition,
land covered or, in the normal course of tides, from time to time covered by
sea water; and
(c) land
formed by dividing the ownership or occupation of land horizontally;
“non-domestic purposes”
means any purposes other than domestic purposes;
“non-domestic rate”
means the Island-wide rate payable under Article 19(b);
“occupier”, in
relation to land, means the person entitled to occupy and use the land by
virtue of being –
(a) the
owner of the land; or
(b) the
person to whom the land is let under a lease or tenancy agreement,
other than a person who is a landlord (whether or not immediate) of
the occupier of the land;
“occupier’s rate”
means the rate payable under Article 18(1);
“owner”, in relation
to land, means –
(a) if
the land is not let under a lease or tenancy agreement, the person entitled to
occupy and use the land either as owner or usufructuary owner or in the
exercise of rights of dower, franc veuvage,
seignioralty or otherwise; or
(b) if
the land is let under a lease or tenancy agreement –
(i) the person who is
the occupier of the land if that person is also the lessee of the land under a
lease passed before the Royal Court, or
(ii) in any other
case, the person who is the immediate landlord of the occupier of the land;
“parish assembly”
means an assembly of persons referred to in Article 23(1);
“parish rate” means
the rate referred to in Article 15(1)(a)
and includes any supplementary parish rate agreed under Article 24 and any surcharge rate;
“Rate Appeal Board” means
the Board reconstituted under Article 44(1);
“rateable quarter”
means the measure to be used to indicate the rateable value of land shown on a
Rates List;
“rateable value”, in
respect of land, means the rateable value of the land as shown on a Rates List
in rateable quarters;
“rateable year”
means a year beginning on the first day of January in respect of which this Law
authorizes the levying of rates;
“ratepayer” means a
person liable to pay a rate levied by a parish;
“Rates List”, in
respect of a parish, means the Rates List kept by the parish in accordance with
this Law;
“Supervisory Committee”
means the committee mentioned in Article 40;
“surcharge rate”
means any amount that becomes payable by virtue of Article 27(1);
“use”, in the
definition “attributes”,
includes any use of the land for which planning permission has been granted and
is still in effect.
(2) Any
figure calculated for the purposes of this Law that is expressed in pence may
be rounded to the nearest thousandth of a penny.
PART 2
MAINTENANCE OF RATES LIST
2 Parish
to maintain a Rates List
(1) Each
parish shall maintain and keep up to date a Rates List for the parish in
accordance with this Law.
(2) The
Rates List shall be in a form approved by the Supervisory Committee and shall contain
in respect of each area of land in the parish that is separately owned or
occupied and is liable to rates –
(a) details
of the land sufficient to identify it and its boundaries;
(b) the
rateable value of the land as assessed by the Assessment Committee and expressed
in rateable quarters;
(c) an
indication whether the land has been assessed as being used for domestic
purposes or non-domestic purposes;
(d) details
of its owner as at the first day of the rateable year;
(e) if
different, details of any occupier as at the first day of the rateable year;
and
(f) such
other information as the Supervisory Committee may direct.
3 Connétable
to obtain information
(1) The
Connétable of a parish shall during each December or January serve on
each owner of land in the parish a written notice in a form approved by the
Supervisory Committee requiring the owner to inform the Connétable in
such manner as the Connétable may specify of –
(a) all
the land the person owns in that parish as at the beginning of the rateable
year about to begin or just begun and, if any of the land is occupied by a
person other than the owner, the name and address of the occupier;
(b) any
changes to the attributes of the land, or to its use for domestic purposes or
non-domestic purposes, that have occurred since the beginning of the rateable
year about to end or just ended; and
(c) any
other information required for the purposes of this Law that is specified in
the notice.
(2) After
notices have been served in accordance with paragraph (1),
the Supervisory Committee shall publish a notice in the Jersey Gazette
stating –
(a) that
in accordance with that paragraph notices have been served on every owner of
land in Jersey; and
(b) that
any owner who has not received a notice served in accordance with that paragraph
should contact the Connétable of the parish concerned.
(3) Each
owner shall be taken to have been served with a notice in accordance with paragraph (1) on the day of the publication of
the notice in the Jersey Gazette and it shall not be an excuse for
non-compliance with that paragraph for an
owner to show that a notice was not served on him
or her.
(4) The
Connétable of a parish may at any time serve a written notice on the
owner or occupier of land in the parish requiring the owner or occupier to make
a return in the form required by the notice of such information required for
the purposes of this Law as the Connétable may specify.
(5) If –
(a) an
Assessment Committee;
(b) the
Supervisory Committee; or
(c) the
Rate Appeal Board,
requires information in respect of land in a parish for the purpose
of carrying out its duties under this Law it may request the Connétable
of the parish to serve a written notice on the owner or occupier of the land
requiring him or her
to provide that information, and the Connétable shall comply with that
request.
(6) A
person upon whom a notice is served or is to be taken as having been served
under this Article who fails without
reasonable cause to comply with the notice within 15 days of it being
served is guilty of an offence and liable to a fine of level 2 on the standard
scale.
(7) However,
in the case of a notice served under paragraph (1)
the owner need not inform the Connétable until 15th January if this date
is later than 15 days from service of the notice.
(8) If
a person is charged with an offence under paragraph (6)
and accepts the decision of the Connétable or a Centenier having
jurisdiction in the matter the Connétable or Centenier may inflict and
levy summarily a fine of one-fifth of level 2 on the standard scale.
(9) A
fine imposed by virtue of paragraph (8)
may be retained by the parish.
(10) A person
who provides information under this Article
that the person knows to be false in a material particular is guilty of an
offence and liable to imprisonment for a term of 2 years and to a fine.
4 Power
to enter land
(1) A
person authorized in writing by the Connétable of a parish to do so may
enter any land in the parish if it is necessary to do so to maintain or
keep up to date the Rates List for that parish.
(2) The
person shall not enter the land unless –
(a) its
occupier has been given at least 48 hours’ written notice of entry;
(b) the
entry is made at a reasonable time having regard to the use of the land; and
(c) the
written authorization by the Connétable is produced if requested by a
person apparently in control of the land.
(3) A
person who obstructs anyone authorized in accordance with paragraph (1) from entering land in accordance
with this Article is guilty of an offence and
liable to a fine of level 3 on the standard scale.
5 Rateable
value and use of land
(1) This
Article applies where –
(a) there
is no assessment, or only an incomplete assessment, in respect of any land;
(b) the
Connétable has been informed of any changes under Article 3(1)(b);
(c) despite
the Connétable having received no response to a notice served under Article 3(1),
the Assessment Committee is satisfied that –
(i) the attributes of
the land have changed or its use for domestic purposes or non-domestic purposes
has changed,
(ii) the assessment is
incorrect when the land is compared with other land in Jersey with similar or
substantially similar attributes, or
(iii) the assessment is not
proportionate to the attributes of the land; or
(d) the
owner of the land has requested, by the end of January in the rateable year in
question, that the rateable value be reassessed and has given reasons why there
should be a reassessment.
(2) Where
this Article applies, the Assessment Committee
shall make an assessment and the parish shall enter the amount so assessed,
together with an indication whether the land or part of it is assessed as being
used for domestic purposes or non-domestic purposes, on the Rates List before
the end of May in the rateable year in question or such later date as the
Supervisory Committee may approve.
6 Basis
for assessment of rateable values
(1) To
assess the rateable value of an area of land the Assessment Committee of a parish
shall –
(a) first
acquaint itself with the rateable values of other land in Jersey; and
(b) with
that knowledge, assess the rateable value of the land in question on the basis
that –
(i) each area of land
with similar or substantially similar attributes shall have the same rateable
value, and
(ii) rateable values
shall be proportionate to attributes.
(2) The
requirement that rateable values shall be proportionate to attributes shall be
taken to mean that the land with the best attributes shall have the highest
rateable value and that the land with the poorest attributes shall have the
lowest rateable value and so in proportion for land with attributes between
those extremes.
(3) The
States may make Regulations providing for a method of assessment in the case of
land used for non-domestic purposes where there is no comparable land with
which to make a comparison and such Regulations may apply any provision of this
Law in its application to such land in a manner modified by the Regulations.
(4) Without
prejudice to the generality of paragraph (3),
where land to which that paragraph applies is
situated in more than one parish, Regulations under that paragraph may provide –
(a) for
members of the Assessment Committees of the parishes in which the land is
situated to assess the rateable value of the land as if those members formed an
Assessment Committee under this Law; and
(b) for
the rateable quarters in respect of which the land has been assessed to be
apportioned between those parishes.
7 Notice of Rates List being
available for inspection
(1) Following
the completion of all assessments for the rateable year in question, the
Connétable of a parish shall make the Rates List available for
inspection, without payment, at the offices of that parish during its usual
opening hours on 14 consecutive days.
(2) The
Connétable shall also publish a notice in the Jersey Gazette
stating –
(a) where
and when the Rates List may be inspected;
(b) how
and by whom an application for a review of an assessment may be made; and
(c) the
latest date by which the application for review can normally be made for the
rateable year in question, being 14 days after the Rates List was first
made available for inspection.
8 Notice
of assessment
Following the completion of all assessments for the rateable year in
question, the Connétable of a parish shall notify each owner and
occupier of land in the parish of the assessment in a form approved by the
Supervisory Committee.
9 Review of assessment
(1) On
or before the date specified in accordance with Article 7(2)(c)
(or such later date as the Assessment Committee may for an exceptional reason
agree) an application may be made to the Assessment Committee for a review of
the assessment of an
area of land shown on the Rates List.
(2) An
application under paragraph (1) must be
made on the form provided or approved for the purpose by the Assessment
Committee, and may be made by –
(a) the
owner of the land;
(b) if
different, the occupier of the land;
(c) the
Connétable of the parish;
(d) the
Supervisory Committee; or
(e) a
member of the Assessment Committee.
(3) Except
as provided by paragraph (5), an
application under paragraph (1) relating
to the rateable value of land may only be made on the grounds that there is a
significant difference between the rateable value of the land in question and the
rateable value of other land in Jersey having similar attributes to the land in
question.
(4) For
the purpose of paragraph (3) there is a
significant difference if the difference is claimed to be at least –
(a) 10%
of the rateable value of the land in question; or
(b) 500
rateable quarters,
whichever is the greater.
(5) Paragraph (3) shall not apply in respect of
land to which Article 6(3) applies.
(6) Nothing
in this Article shall be taken as preventing
an Assessment Committee from correcting at any time any factual or typographical
or similar error in the Rates List, either on its own volition or on the
application of any person.
10 Review to be made
and may be appealed
(1) As
soon as practicable after an Assessment Committee has received an application
made in accordance with Article 9 it shall
review the assessment in question.
(2) The
Assessment Committee shall determine how and when the review is to be made.
(3) As soon
as practicable after it has made the review the Assessment Committee shall give
written notice of its decision to –
(a) the
owner of the land;
(b) if
different, the occupier of the land;
(c) the
Connétable of the parish; and
(d) where
the application for review was made by the Supervisory Committee or a member of
the Assessment Committee, that Committee or member, as the case may be.
(4) The
notice shall be in a form approved by the Supervisory Committee.
(5) When
the Assessment Committee has made each review requested in accordance with Article 9 it shall make any resulting
amendments to the Rates List and the Connétable shall then send a copy
of the List to the Supervisory Committee.
(6) However,
if the Connétable is satisfied that the decision of the Assessment
Committee is likely to be unduly delayed, the Connétable may require the
Assessment Committee to make any agreed amendments to the Rates List and the
Connétable shall then send a copy of that List to the Supervisory
Committee.
(7) If
a Rates List is sent to the Supervisory Committee in the circumstances set out
in paragraph (6) and the Assessment
Committee subsequently amends the assessment in question, the Connétable
shall so inform the Supervisory Committee which shall amend the Rates List
accordingly.
(8) A
person given notice may appeal to the Rate Appeal Board against the decision within
14 days of receipt of the notice (or such longer period as the Chairman,
or a member of the Board appointed by the Chairman to consider the question,
may for an exceptional reason allow).
11 Approval of Rates
List
(1) The
Supervisory Committee shall, on or before the last day of July in a rateable
year, approve each Rates List received by it in respect of that year.
(2) Before
doing so it shall amend the Rates List in accordance with any decision of the Rate
Appeal Board.
(3) If
a decision of the Rate Appeal Board is pending the Supervisory Committee may
still approve a Rates List and shall amend it after it has been approved if the
decision of the Board so requires.
(4) Accordingly
each assessment in respect of land shown on the Rates List as approved by the
Supervisory Committee shall for the purpose of this Law be taken as the
assessment in respect of that land despite the fact that the assessment may
subsequently be amended in accordance with paragraph (3).
(5) The
Supervisory Committee shall as soon as it has approved the Rates List of a parish
send a copy of it to the Connétable of the parish signed by 3 other
members of the Committee.
(6) Nothing
in this Article shall be taken as preventing
the Supervisory Committee from correcting at any time any factual, or
typographical or similar error in an Approved Rates List either on its own
volition or on the application of any person.
12 Changes of owner
to be notified
(1) If
the ownership of land is transferred, both the person who acquires the
ownership of the land and the person who disposes of it must give written
notice of the matters mentioned in paragraph (2)
to the Connétable of the parish in which the land is situated within 7
days of the transfer.
(2) The
notice must –
(a) provide
sufficient details of the land to enable it to be identified;
(b) provide
the name and current address of its previous owner;
(c) provide
the name and address of the person who has acquired the ownership of it; and
(d) specify
the address (if different) to which notices under this Law addressed to the
owner are to be sent.
(3) A
person who fails without reasonable cause to comply with paragraph (1) is guilty of an offence and liable
to a fine of level 3 on the standard scale.
(4) A
person who provides information under this Article
that the person knows to be false in a material particular is guilty of an
offence and liable to a fine.
13 Changes of name
or address of owner or occupier to be notified
(1) If the
person who owned or who was occupying land at the beginning of a rateable year
changes during that year –
(a) his
or her name (or, in the case of a body corporate or limited liability
partnership, its name); or
(b) the
address to which notices under this Law addressed to the owner or occupier are
to be sent,
the person must give written notice of the matters mentioned in paragraph (2) to the Connétable of the parish
in which the land is situated within 7 days of the change.
(2) The
notice must –
(a) provide
sufficient details of the land to enable it to be identified;
(b) provide
the previous name of the owner or occupier, or, as the case may be, the
previous address to which notices under this Law addressed to the owner or
occupier were to be sent; and
(c) provide
the new name of the owner or occupier, or address to which notices under this
Law are to be sent.
(3) A
person who fails without reasonable cause to comply with paragraph (1) is guilty of an offence and
liable to a fine of level 2 on the standard scale.
(4) A
person who provides information under this Article
that the person knows to be false in a material particular is guilty of an
offence and liable to a fine.
14 Parish to make Approved
Rates List available
(1) As
soon as practicable after a Rates List for a parish has been approved by the
Supervisory Committee, the Connétable of the parish shall make a copy of
it available for inspection in the Parish Hall, in the Jersey Library in
St. Helier and in such other manner as the Supervisory Committee may
direct.
(2) A parish
shall allow copies of all or any part of its Approved Rates List to be taken at
the Parish Hall.
(3) If
a Rates List is amended after it has been approved, the Connétable of
the relevant parish shall ensure that any copy of the List made available for
public inspection in accordance with paragraph (1)
is amended accordingly.
PART 3
TYPES OF, AND LIABILITY FOR, RATES
15 Types of, and power to levy, rates
(1) Each
parish shall levy for each rateable year –
(a) a
parish rate, consisting of the foncier rate and the occupier’s rate, the
proceeds of which shall, subject to paragraph (2) and Article 22, be
applied for the payment of the general expenses of the parish arising during
the financial year that begins during that rateable year; and
(b) an
Island-wide rate, consisting of the domestic rate and the non-domestic rate.
(2) Any
funds raised from the parish rate in excess of payment made under paragraph (1) shall be –
(a) credited
to a fund established under Article 22; or
(b) offset
against the general expenses of the parish arising during future financial
years.
16 Amount
to be charged in respect of rate
(1) An
amount shall be charged in respect of land for which a rate is levied in
accordance with this Law, calculated according to the number of rateable
quarters representing its rateable value in respect of which it has been
assessed and the amount of the rate that is to be charged in respect of each
rateable quarter.
(2) The
persons liable for the foncier rate and the occupier’s rate are each
liable for the amount mentioned in paragraph (1),
and where the owner is also the occupier of the land he
or she is liable for both such amounts.
17 Liability
of owner to rates
(1) Any
owner of land in a parish at the start of a rateable year is liable to pay to
the parish the foncier rate levied by the parish in respect of the land for
that year.
(2) However,
the following land is exempt from the foncier rate –
(a) churches,
district churches, chapels, meeting houses and other premises exclusively
appropriated to public religious worship, and cemeteries;
(b) presbyterial
houses and lands;
(c) dwelling-houses,
with the buildings and land appertaining thereto, owned by religious bodies and
occupied exclusively by officiating ministers or caretakers of churches or
chapels;
(d) land
owned by Her Majesty;
(e) land
owned by any department of Her Majesty’s Government and used exclusively
in Her Majesty’s service;
(f) land
owned by any public or parochial authority and used exclusively for public or
parochial purposes;
(g) land
used by the Education, Sport and Culture Committee predominantly for the
purposes of its undertaking; and
(h) land
owned by the Don Baudains.
18 Liability of
occupier to rates
(1) Any
occupier of land in a parish at the start of a rateable year is liable to pay
to the parish the occupier’s rate levied by the parish in respect of the
land for that year.
(2) However,
the following land is exempt from occupier’s rate –
(a) churches,
district churches, chapels, meeting houses and other premises exclusively
appropriated to public religious worship, and cemeteries;
(b) land
occupied by Her Majesty or by any department of Her Majesty’s Government
and used exclusively in Her Majesty’s service; and
(c) land
occupied by any public or parochial authority and used exclusively for public
or parochial purposes, but excluding land in the occupation of any employee of
any such authority.
(3) If
a house or other building or part of a house or other building is let on terms
that provide for the use of furniture or furnishings, the person who let the
premises is liable to pay the occupier’s rate (including any consequent
liability for the Island-wide rate), but the
terms may provide for the recovery of any or all of the amount so paid from the
occupier.
(4) If
the owner of any land has failed to provide the name and address of the
occupier as required by Article 3(1)(a),
the owner is liable to pay the occupier’s rate (including any consequent
liability for the Island-wide rate), but may
recover the sum paid (but not any surcharge paid) from the occupier as a civil
debt.
19 Liability
for Island-wide rate
A person who is liable to pay any foncier or occupier’s rate
under Article 17 or 18 is also liable to pay –
(a) the
domestic rate on any part of the land that the person owns or occupies that is
used for domestic purposes; and
(b) the
non-domestic rate on any part of the land that the person owns or occupies that
is used for non-domestic purposes.
part 4
approval and collection of rates
20 Determination of Island-wide rate
(1) The
sum to be levied from the Island-wide rate for
any rateable year, known as the Annual Island-wide Rates Figure, shall be the
Annual Island-wide Rates Figure for the previous year increased by the
percentage rise in the Jersey Retail Prices Index during the 12 months
beginning on 1st April of that previous year.
(2) Regulations
made by the States on a proposition lodged by a Connétable nominated by
the Supervisory Committee shall prescribe what proportion of the Annual
Island-wide Rates Figure shall be met from the domestic rate and what
proportion shall be met from the non-domestic rate.
(3) Before
a proposition is lodged under paragraph (2)
the Supervisory Committee shall consult the Policy and Resources Committee and
such rate payers or groups or bodies representing rate payers as it considers
appropriate.
(4) The Island-wide rate shall be expressed as an amount
for each rateable quarter in respect of the domestic rate and the non-domestic
rate, calculated by the Supervisory Committee so as to levy the Annual
Island-wide Rates Figure in the proportions prescribed by Regulations made
under paragraph (2).
21 Approval of parish
rate
(1) The
Connétable of a parish shall, as soon as practicable after receiving
both the Approved Rates List for a rateable year and the audited accounts of
the parish for the financial year that ended in that rateable year, present to
the Parish Assembly –
(a) those
audited accounts; and
(b) estimates
of the funds required by the parish for the current financial year of the parish.
(2) The
Parish Assembly shall then approve the estimates with or without amendment.
(3) The
Parish Assembly shall then approve a parish rate of an amount that will produce
for the parish income that is at least sufficient to satisfy the requirements
set out in the approved estimates, taking into account any surplus of funds as
mentioned in Article 15(2) that are to be
used to offset the general expenses of the parish during that financial year.
(4) The
parish rate shall be expressed as an amount for each rateable quarter.
22 Parish funds for
special purposes
(1) A parish
may, with the approval of the Parish Assembly, establish funds for specified
purposes and appropriate money from the parish rate to funds so established.
(2) Except
with the approval of the Parish Assembly, money standing to the credit of a
fund shall not be used by the parish other than for the specified purpose for
which the fund was established.
23 Parish Assembly
(1) A person
is a member of the Parish Assembly of a parish for a rateable year –
(a) if
the person resides in the parish and is registered for the parish as an elector
in public elections;
(b) if
the person is solely liable to pay a rate;
(c) where
2 or more persons are liable to pay a rate, if the person’s name appears
first on the Rates List or, in the absence of a Rates List, on any document completed
under Article 3(1) or (4); or
(d) if
the person’s name is for the time being, and has been for at least
48 hours, on the list kept by the Connétable in accordance with Article 29(3)
as a representative of a body corporate.
(2) A
member of the Parish Assembly has one vote on any decision by the Assembly.
(3) Paragraph (2) applies despite the fact that the
member may be qualified by virtue of paragraph (1)
more than once to be a member of the Parish Assembly.
24 Supplementary parish
rate
A Parish Assembly may, at any time, agree a supplementary parish
rate if it considers that it is necessary to do so having regard to the
requirements of the parish.
25 Levying of rates
(1) As
soon as practicable after the Island-wide rate
has been calculated under Article 20(4)
and its parish rate has been approved by its Parish Assembly, a parish
shall –
(a) calculate
the rates payable by each ratepayer; and
(b) send
each ratepayer a written demand for those rates.
(2) Any
rate payable to a parish under this Law –
(a) is
a debt due to the parish; and
(b) is
payable upon demand.
(3) The
fact that an appeal is pending or under consideration by the Rate Appeal Board
in respect of the rateable value of any land does not mean that any rates due
and payable in respect of that land are not to be paid in accordance with paragraph (2).
(4) If,
in addition to sending a demand for the rates to ratepayers, the
Connétable of the parish publishes a notice in the Jersey Gazette
stating that demands for rates have been sent out by the parish, it shall not
be an excuse for the non-payment of a demand by a ratepayer that it was not
received.
(5) The
demand for rates shall be in a form approved by the Supervisory Committee.
(6) The
Connétable may reduce or remit the payment of the rates due by a
ratepayer on the ground of hardship.
(7) If
the Supervisory Committee amends the rateable value of the land as shown on the
Approved Rates List a parish shall –
(a) send
an amended demand in respect of an area of land; or
(b) if
the demand has been paid, refund the amount overpaid together with interest on
that amount in respect of the period of overpayment, calculated at an annual
rate of 5% or such other rate of interest as the States may, by Regulations,
prescribe.
(8) If,
under Article 26(1), the Treasurer has received an amount in respect of
any part of the sum refunded by a parish under paragraph (7)(b) the
Treasurer shall repay that amount to the parish.
26 Island-wide
rate – payments from and to the parishes
(1) Each
parish shall pay an amount equivalent to the money it receives from rate payers
relating to the Island-wide rate to the
Treasurer of the States and it shall form part of the annual income of the
States.
(2) However,
a parish may offset against the amount payable under paragraph (1)
in respect of any surcharge rate the costs of collecting any rate from the rate
payer liable to pay the surcharge rate.
(3) There
shall be paid out of the annual income of the States to each
parish –
(a) such
funds as are necessary to enable the parish to meet the costs of the relief and
maintenance of persons chargeable to the parish who are suffering as a result
of financial hardship; and
(b) a
sum equivalent to 10% of that part of those funds that does not relate to the
provision of institutional care.
27 Surcharge for
unpaid rates
(1) If
a ratepayer has failed to pay the whole or part of any rates 3 months after the
demand, the ratepayer becomes liable to pay an additional amount equal to 10%
of the amount then unpaid.
(2) Regulations
may amend paragraph (1) with respect to the
period of time after the demand when the surcharge becomes payable and the
percentage of the amount unpaid that may be levied as a surcharge.
28 Recovery in
bankruptcy
(1) A tenant après décret or tenant après dégrèvement is
liable for the payment of any foncier rate that is due in respect of the land
foreclosed and that has become due and payable within 12 months next
before the date of the Act of the Court authorizing the décret or dégrèvement
or at any time thereafter.
(2) If
the Royal Court has granted –
(a) an
application made by a person to place the person’s property under the
control of the Court (de remettre ses biens entre les
mains de la Justice); or
(b) an
application for the holding of a bénéfice
d’inventaire on the estate of a deceased person,
the autorisés or the
Viscount, as the case may be, shall pay, out of the property of the person or
the estate of the deceased person, any rate that is due by the person or
deceased person at the time of the granting of the application and that has become
due and payable within 12 months next before that time.
(3) In
the event of a dégrèvement,
réalisation, désastre, bankruptcy or composition with
creditors, any rate due for the year in which that event occurs as well as any
due for the preceding year shall rank for payment pari
passu with other privileged debts and in priority to all other debts.
29 Bodies corporate
(1) A
body corporate that is liable to pay any rates in respect of land may at any
time give the Connétable of the parish in which the land is situated
written notice of the name and address of a person of full age, who, for the
time being, is to act as its representative.
(2) Subject
to Article 23(2), the person mentioned in
paragraph (1) is entitled to represent
the body corporate in all matters in which a ratepayer is entitled to
representation by virtue of this Law.
(3) The
Connétable shall keep a list of representatives notified in accordance
with paragraph (1).
(4) The
Connétable shall make the list available for inspection at the offices
of the parish during its usual opening hours.
30 Joint ownership
(1) If 2
or more persons are liable to pay any rates in respect of land, they may at any
time give the Connétable of the parish in which the land is situated
written notice of the name of which of them is to be first entered in the Rates
List as representing them all.
(2) If a
notice under paragraph (1) is received
after the Rates List has been approved, the notice shall not have effect until
the following rateable year.
(3) The
person whose name is first entered in a Rates List in respect of land is
entitled to represent all the persons who are liable to pay any rate levied in
respect of that land in all matters in which a ratepayer is entitled to
representation by virtue of this Law.
(4) Nothing
in this Article affects the joint and several
liability under this Law of each person referred to in paragraph (1).
PART 5
ASSESSMENT COMMITTEES
31 Membership of
Assessment Committee
(1) Each
parish shall continue to have an Assessment Committee.
(2) The
Assessment Committee for the Parish of St. Helier shall have neither fewer
than 7 nor greater than 12 members and the Assessment Committees for each
of the other parishes shall have 5 members.
32 Vacancy in
membership of Assessment Committee
(1) A
Parish Assembly shall elect a person to fill any vacancy in the membership of
its Assessment Committee.
(2) However,
in the case of the Parish of St. Helier the vacancy need not be filled
unless the failure to fill it would result in the Assessment Committee having
less than the minimum number of members required by Article 31(2).
(3) There
is a vacancy in the membership of an Assessment Committee if –
(a) the
term of office of a member expires;
(b) a
member refuses to take the required oath; or
(c) a
member dies, resigns or becomes disqualified for membership of the Committee.
33 Term of
membership of Assessment Committee
(1) Subject
to paragraph (2) a member of an
Assessment Committee holds office for a term of 3 years except in the case
of the Parish of St. Helier where a member holds office for such term, not
exceeding 3 years, as the Parish Assembly determines on the member’s
appointment.
(2) A
person elected to fill a vacancy in the membership of an Assessment Committee
arising by virtue of Article 32(3)(b) or
(c) is entitled to hold office until the time when the replaced person would
normally have left office.
34 Disqualification
for election to Assessment Committee
A person is disqualified for election to, or membership of, an
Assessment Committee of a parish if he or she –
(a) is
related to another member of the Committee within and including the degree of
relationship of first cousin;
(b) is
a paid employee of the parish; or
(c) is
neither a ratepayer in the parish nor registered for the parish as an elector
in public elections.
35 Members of
Assessment Committees to take oath
On being elected a member of an Assessment Committee a person shall
take an oath before the Royal Court well and faithfully to discharge the
person’s duties under this Law as a member of the Assessment Committee.
36 Assessment
Committee to be taken to be duly constituted
(1) Unless
the contrary is proved an Assessment Committee shall be taken –
(a) to
have been duly constituted; and
(b) to
have had power to deal with each matter referred to in its minutes.
(2) The
proceedings of an Assessment Committee are not invalidated by –
(a) a
vacancy in its membership; or
(b) a
defect in the election or qualification of a member.
37 Meetings of
Assessment Committee
(1) Except
as otherwise provided in this Article, an
Assessment Committee shall determine –
(a) when
and where it meets; and
(b) its
procedure at its meetings.
(2) An
Assessment Committee shall hold its meetings at a place within its parish.
(3) At
a meeting of an Assessment Committee –
(a) the
members present shall appoint one of their number to preside; and
(b) the
quorum is to be determined by the Committee but shall be at least 3 members;
and
(c) in
the case of an equality of votes the person presiding has a second or casting
vote; and
(d) a
member shall not be present during the consideration of any matter relating to
land in which the member is interested as owner, occupier, as a relative of the
owner or occupier within and including the degree of relationship of first
cousin, or otherwise.
(4) If,
by virtue of paragraph (3)(d), paragraph (3)(b) cannot be complied with, the
members remaining shall be taken to form a quorum.
(5) An
Assessment Committee shall keep minutes of its proceedings in a book kept for
that purpose.
(6) A
minute of the proceedings of an Assessment Committee signed at the same or next
subsequent meeting of the Committee by the person presiding at the meeting at
which the minute is signed shall be received in evidence without further proof.
38 Duties of
Assessment Committee
An Assessment Committee for a parish shall –
(a) assess
each area of land in the parish when required to do so in accordance with this
Law;
(b) review
any assessment made in respect of an area of land in the parish upon a request
to do so made in accordance with this Law;
(c) provide
any information in its possession to the Supervisory Committee or the Rate
Appeal Board upon being requested to do so; and
(d) carry
out such other functions as are imposed on it by this Law.
39 Members of
Assessment Committee to receive an honorarium
A parish shall pay each member of its Assessment Committee an
honorarium of such amount as is fixed annually by its Parish Assembly.
PART 6
SUPERVISORY COMMITTEE
40 Supervisory
Committee
There shall continue to be a Supervisory Committee consisting of the
12 Connétables.
41 Duties of
Supervisory Committee
The Supervisory Committee shall –
(a) encourage
and promote uniformity in rateable values throughout Jersey;
(b) assist
Assessment Committees in the performance of their duties under this Law;
(c) provide
any information in its possession to the Rate Appeal Board upon being requested
to do so;
(d) consult
on a proposed apportionment of the Annual Island-wide Rates Figure as required
by Article 20(3) and calculate the amount
for each rateable quarter of the Island-wide
rate under Article 20(4); and
(e) carry
out such other functions as are imposed on it by this Law.
42 Powers of
Supervisory Committee
(1) The
Supervisory Committee may –
(a) confer
with Assessment Committees and make recommendations to them;
(b) bring
to the notice of a Connétable or an Assessment Committee its conclusion
or recommendation in respect of any matter; and
(c) determine
the form of any document, including any form, list or notice, to be used, made
available for inspection, served or completed for the purposes of this Law.
(2) The
Supervisory Committee may obtain and pay for the advice and assistance of
competent persons to aid it in carrying out its duties under this Law.
(3) Any
expenses incurred by the Supervisory Committee shall be charged on all the parishes
in proportions determined by the Committee.
43 Meetings of
Supervisory Committee
(1) Except
as otherwise provided in this Article, the
Supervisory Committee shall determine –
(a) when
and where it meets; and
(b) its
procedure at its meetings.
(2) At
a meeting of the Supervisory Committee –
(a) the
members present shall appoint one of their number to preside;
(b) the
quorum is to be determined by the Committee but shall be at least 5 of its
members;
(c) in
the case of an equality of votes the person presiding has a second or casting
vote;
(d) a
member shall not be present during the consideration of any matter relating to
land in which the member is personally interested as owner, occupier or
otherwise (except as Connétable of the parish in which the land is
situated).
(3) The
Supervisory Committee shall keep minutes of its proceedings in a book kept for
that purpose.
(4) A
minute of the proceedings of the Supervisory Committee signed at the same or
next subsequent meeting of the Committee by the person presiding at the meeting
at which the minute is signed shall be received in evidence without further
proof.
PART 7
RATE APPEAL BOARD
44 Rate Appeal Board
(1) The
Parish Rate Appeal Board established under Article 41
of the Parish Rate (Administration) (Jersey) Law 2003[2] is reconstituted as the Rate
Appeal Board.
(2) The
Rate Appeal Board shall consist of neither fewer than 5 nor greater than
9 members appointed by the States on the recommendation of the Finance and
Economics Committee.
(3) A
member of the Rate Appeal Board holds office for such period, not exceeding
5 years, as the States determine on the member’s appointment.
(4) A
member of the Rate Appeal Board is eligible for re-appointment.
(5) The
members of the Rate Appeal Board shall appoint one of their number to be its
Chairman and another to be its Vice-Chairman.
(6) References
in this Law to the Chairman mean the Vice-Chairman if –
(a) the
Chairman is absent or for any reason unable to act; or
(b) the
office of Chairman is vacant.
(7) If –
(a) both
the Chairman and Vice Chairman are absent or for any reason unable to act; or
(b) the
offices of Chairman and Vice Chairman are both vacant,
the other members of the Rate Appeal Board shall appoint one of
their number to act as its Chairman, and references in this Law to the Chairman
shall mean the person so appointed.
45 Appeals
(1) An
appeal cannot be made to the Rate Appeal Board except in accordance with Article 10(8) (which provides for an appeal
from a decision of an Assessment Committee following its review of the
assessment).
(2) An
appeal to the Rate Appeal Board shall be made by sending to the Supervisory
Committee a notice of appeal on a form provided or approved for the purpose by
that Committee.
(3) The
notice shall specify the grounds of the appeal.
(4) The
Supervisory Committee shall, within 14 days of receiving the notice, send
a copy of it to –
(a) the
owner of the relevant land;
(b) if
different, the occupier of that land;
(c) the
Connétable of the parish in which the land is situated;
(d) the
Assessment Committee of the parish in which the land is situated,
and deliver the notice of appeal to the Rate Appeal Board.
(5) The
Chairman of the Rate Appeal Board shall, within 14 days of the receipt of
a notice of appeal, appoint not less than 3 members of the Rate Appeal
Board to hear the appeal.
(6) A
member of the Rate Appeal Board so appointed shall not include a member who has
an interest as owner, occupier, as a relative of the owner or occupier within
and including the degree of relationship of first cousin or otherwise in the
land the subject of the appeal.
(7) At
a hearing of an appeal –
(a) if
the members of the Rate Appeal Board appointed to hear the appeal include the
Chairman or Vice-Chairman, the Chairman or, in the Chairman’s absence,
the Vice-Chairman shall preside; and
(b) in
any other case, the members of the Rate Appeal Board appointed to hear the
appeal who are present shall elect one of their number to preside.
(8) At
a hearing of an appeal the quorum shall be 3 of the members of the Rate Appeal
Board appointed to hear the appeal.
(9) The
members of the Rate Appeal Board appointed to hear an appeal may, with the
approval of the Supervisory Committee, obtain expert or legal advice.
(10) The cost
of obtaining the advice shall be paid by the parish in which the land to which
the appeal relates is situated unless the Supervisory Committee determines that
the cost should be paid by the parishes in some other way.
(11) The
secretary of the Supervisory Committee is also the clerk to the Rate Appeal
Board unless that Committee appoints some other person or persons to be the
clerk or clerks to the Board on a salary and conditions of appointment
determined by the Committee.
46 Hearing of
appeals
(1) In
this Article “person interested in the
appeal” in respect of land in a parish means –
(a) the
owner of the land;
(b) if
different, the occupier of the land;
(c) the
Connétable of the parish;
(d) the
Assessment Committee of the parish; and
(e) the
Supervisory Committee.
(2) On
being appointed to hear an appeal the members of the Rate Appeal Board so
appointed shall set the date, time and place of the hearing of the appeal.
(3) The
members of the Rate Appeal Board hearing an appeal shall hear the appeal at the
Parish Hall of the parish in which the land to which the appeal relates is
situated unless, in the opinion of those members, there is a sufficient reason
for hearing it elsewhere.
(4) The
members of the Rate Appeal Board hearing an appeal shall give at least 7 days’
written notice of the date, time and place of the hearing of the appeal to each
person interested in the appeal.
(5) The
members of the Rate Appeal Board hearing an appeal may postpone or adjourn the
hearing, but if they do so they must take reasonable steps to notify each
person interested in the appeal of the postponement or adjournment and of the
new date, time and place for the hearing or resumption of the hearing.
(6) At
the hearing of an appeal each person interested in the appeal may –
(a) appear
and be heard, either in person or by a representative, who need not be legally
qualified;
(b) call
and examine witnesses; and
(c) produce
documentary or other evidence.
(7) At
the hearing of an appeal the members of the Rate Appeal Board hearing the
appeal may –
(a) call
and examine witnesses; and
(b) be
assisted by such persons as they determine.
(8) At
any time during the hearing of an appeal the members of the Rate Appeal Board
hearing the appeal may dismiss the appeal on the grounds that the appeal is
without foundation or frivolous.
(9) If –
(a) the
appellant desires to go into any ground of appeal that was not specified in the
appellant’s notice of appeal; and
(b) the
members of the Rate Appeal Board hearing the appeal are satisfied that the
omission of that ground was not wilful or unreasonable,
the members may allow the appellant to go into that ground and may
take it into consideration.
(10) When the
members of the Rate Appeal Board hearing an appeal have made their
determination in respect of the appeal they shall give the Chairman of the
Board written notice of their determination together with a summary of reasons
for their decision.
(11) The
Chairman shall ensure that a copy of the notice and summary is furnished to
each person interested in the appeal.
(12) The decision
of the Rate Appeal Board is final.
47 Members hearing
appeal may carry out inspections
(1) The
members of the Rate Appeal Board hearing an appeal may, in accordance with paragraph (2) or (3), enter any land that they
consider necessary to inspect for the purpose of determining the appeal.
(2) If
the land to be entered is the land that is the subject of the appeal, unless
the owner and any occupier of the land has otherwise agreed, the members of the
Rate Appeal Board hearing the appeal may only enter the land if –
(a) at
least 48 hours’ written notice of their intention to do so has been
given;
(b) they
do so at a reasonable time having regard to the use of the land; and
(c) they
produce their appointments by the Chairman as a member of the Board hearing the
appeal.
(3) If
the land to be entered is not the land that is the subject of the appeal the
members of the Rate Appeal Board hearing the appeal may only enter the land if
the owner and any occupier of the land has agreed to their doing so.
(4) A
person who obstructs a member of the Rate Appeal Board from entering land in
accordance with paragraph (2) is guilty
of an offence and liable to a fine of level 3 on the standard scale.
48 Determination of
appeal
(1) The
members of the Rate Appeal Board hearing an appeal may confirm or alter the
review of the Assessment Committee in respect of which the appeal was made.
(2) The
decision of the members of the Rate Appeal Board hearing an appeal shall be
unanimous or a decision of a majority of those members, but if the members are
divided equally in their opinions the member presiding at the hearing shall
have a casting vote.
PART 8
GENERAL PROVISIONS
49 Regulations
(1) The
States may make Regulations –
(a) amending
the interpretation of a term mentioned in Article 1(1);
(b) for
the purposes of certain assessments in accordance with Article 6(3);
(c) amending
the grounds for an application for review of an assessment under Article 9;
(d) amending
Article 17(2) or 18(2) (exemptions from foncier or occupier’s
rates);
(e) prescribing
the apportionment mentioned in Article 20(2);
(f) prescribing
the rate of interest to be paid by a parish in respect of any overpayment of
rate under Article 25(7)(b);
(g) prescribing
the period of time after a rates demand when a surcharge becomes payable, and
the percentage of the amount unpaid that may be levied as a surcharge, under Article
27(2);
(h) increasing
or decreasing the number of members of the Rate Appeal Board required to hear
an appeal to the Board under Article 45(8);
(i) amending
the penalty for an offence under this Law; and
(j) amending
a date or period of time specified in this Law.
(2) Regulations
under this Law may contain such incidental, supplemental and transitional
provisions as the States consider necessary for the purposes of the
Regulations.
50 Service of
documents
(1) A
document required or authorized to be sent to a person under this Law may be
sent –
(a) by
delivering it to the person to whom it is to be sent;
(b) by
leaving it at the usual or last known place of abode of the person or, if the
person is a body corporate or limited liability partnership, at its registered
office or its principal place of business;
(c) by
forwarding it by post addressed to the person’s usual or last known place
of abode or, if the person is a body corporate or limited liability
partnership, at its registered office or its principal place of business;
(d) by
forwarding it by post addressed to the person at an address provided by the
person for the purpose;
(e) by
delivering it to a person on the premises to which it relates or, if there is
no person on the premises, by fixing it on some conspicuous part of the
premises; or
(f) if
the land to which the document relates is the place of business of the person
to whom it is to be sent, by leaving it at, or by forwarding it by post
addressed to that person at, that place of business.
(2) A
document that is authorized or required by this Law to be sent to the owner or
occupier of land may be addressed by the description of “owner” or
“occupier” of the land (naming it) without further name or
description.
51 General
provisions with respect to offences
(1) If
an offence under this Law committed by a limited liability partnership or
company is proved to have been committed with the consent or connivance of, or
to be attributable to any neglect on the part of –
(a) a
person who is a partner of the partnership, or director, manager, secretary or
other similar officer of the company; or
(b) any
person purporting to act in any such capacity,
the person is also guilty of the offence and liable in the same
manner as the partnership or company to the penalty provided for that offence.
(2) If
the affairs of a company are managed by its members, paragraph (1)
applies in relation to acts and defaults of a member in connection with the
member’s functions of management as if the member were a director of the
company.
(3) A
person who aids, abets, counsels or procures the commission of an offence under
this Law is also guilty of the offence and liable in the same manner as a
principal offender to the penalty provided for that offence.
52 Transitional provision – First year of operation
For the first rateable year to which this Law applies, in Article
20 –
(a) for
paragraph (1) there shall be substituted the following paragraph –
“(1) The sum to be levied from the Island-wide rate for the first rateable year to
which this Law applies, known as the Annual Island-wide Rates Figure, shall be
the total of –
(a) the expenditure in all the parishes, for the
financial year ending during that rateable year, on the relief and maintenance
of persons chargeable to a parish who are suffering as a result of financial
hardship, increased by the percentage rise in the Jersey Retail Prices Index
during the 12 months beginning on 1st April of the previous year; and
(b) a sum equivalent to 10% of that part of the
amount described in sub-paragraph (a) that does not relate to the
provision of institutional care.”;
(b) in
paragraph (2) for the words “shall prescribe” there shall be
substituted the words “may prescribe”; and
(c) after
paragraph (2) there shall be inserted the following paragraph –
“(2A) However, if by the end of the financial year
ending during the first rateable year to which this Law applies, no Regulations
have been made under paragraph (2), the Supervisory Committee, having
consulted as required by paragraph (3), shall determine what proportion of
the Annual Island-wide Rates Figure for that rateable year shall be met from
the domestic rate and what proportion shall be met from the non-domestic rate.”.
53 Transitional
provision – Assessment Committees
The members of an Assessment Committee of a parish holding office
immediately before the commencement of this Law shall, on that commencement, be
taken to be the members of the Assessment Committee of that parish elected in
accordance with this Law for terms expiring at the same times as they would
have expired had this Law not been enacted.
54 Transitional
provision – Rate Appeal Board
(1) The
members of the Parish Rate Appeal Board holding office immediately before the
commencement of this Law shall, on that commencement, be taken to be the
members of the Rate Appeal Board appointed in accordance with this Law for
terms expiring at the same times as they would have expired had this Law not
been enacted.
(2) The
Chairman and Vice Chairman of the Parish Rate Appeal Board holding office
immediately before the commencement of this Law shall, on that commencement, be
taken to be the Chairman and Vice Chairman of the Rate Appeal Board.
(3) An
appeal being heard by members of the Parish Rate Appeal Board immediately
before the commencement of this Law may, on that commencement, continue to be
heard and determined by those members of the Board as if it were an appeal made
to the Board in accordance with this Law.
55 Amendments
consequential upon the commencement of the Public Finances (Jersey) Law 2005
In Article 26 –
(a) for
paragraph (1) there shall be substituted the following paragraph
–
“(1) Each parish shall pay an
amount equivalent to the money it receives from ratepayers relating to the Island-wide rate to the Treasurer (within the
meaning of Article 1(1) of the Public Finances
(Jersey) Law 2005[3]) and it shall be credited to
the consolidated fund established under Article 3
of that Law.”; and
(b) in
paragraph (3) for the words “annual income of the States” there
shall be substituted the words “consolidated fund”.
56 Amendments consequential upon move to Ministerial government
(1) In Article 1 –
(a) after
the definition “Chairman” there shall be inserted the following
definition –
“ ‘Comité
des Connétables’ means the Connétables of the 12 parishes;”;
and
(b) in
the definition “institutional care” for the words “Health and
Social Services Committee” there shall be substituted the words
“Minister for Health and Social Services”.
(2) In Article 17(2)(g) for the words
“Education, Sport and Culture Committee” there shall be substituted
the words “Minister for Education, Sport and Culture”.
(3) In Article 20 –
(a) in paragraph (2)
for the words “a Connétable nominated by the Supervisory
Committee” there shall be substituted the words “the Comité
des Connétables”; and
(b) in paragraph (3)
for the words “Policy and Resources Committee” there shall be
substituted the words “Chief Minister”.
(4) In Article 44(2) for the words “Finance and
Economics Committee” there shall be substituted the words “Minister
for Treasury and Resources”.
57 Consequential
amendments – general
The enactments specified in the Schedule
are amended in accordance with the Schedule.
58 Repeals
(1) The
following Laws are repealed –
(a) the
Parish Rate (Administration) (Jersey)
Law 2003;[4]
(b) the
Parish Rate (Administration) (Amendment)
(Jersey) Law 2003;[5] and
(c) the
Parish Rate (No. 2) (Jersey) Law 2003.[6]
(2) For
the avoidance of doubt and despite paragraph (1)(c)
it is declared that the rates described in this Law are authorized to be made
and levied in accordance with this Law for any year.
59 Citation, commencement and
application
(1) This
Law may be cited as the Rates (Jersey) Law 2005.
(2) Subject
to paragraphs (3) and (4), this Law shall come into force 7 days after it
is registered.
(3) If Article
3 of the Public Finances (Jersey) Law 2005 is not in force on the commencement
of this Article, Article 55 shall come into force on the same day as Article 3
of that Law.
(4) If Article 42(3) of the States of Jersey Law 2005[7] is not in force on the
commencement of this Article, Article 56
shall come into force on the same day as Article 42(3)
of that Law.
(5) This
Law applies on and from the rateable year that begins immediately after the end
of the rateable year in which this Law commences.
m.n. de la haye
Greffier of the States.