ACCESSIBILITY

Please select the size of the font you would like to use.

Close

POPULAR PAGES OTHER PAGES

Rates FAQs

What are the Parish and Island-wide Rates?
Who pays Parish and Island-wide Rates?
How much will I pay in Rates?
Who is a member of the Parish Assembly?
Joint Ratepayers
Bodies Corporate
Who assesses the rateable value?
How is 'land' assessed and how is the rateable value calculated?
Is there any reduction or exemption from Rates?
What do I do if I disagree with the Parish's assessment?
What if I move from the Parish during the year?
What other information might the Parish require?
When and how are Rates to be paid?
Can I check the Rates List? 
 
What are the Parish and Island-wide Rates?
The Parish Rate is a Rate paid annually to the Parish by the owners and occupiers of 'land' in the Parish. The proceeds of the Rate are applied in the payment of the general expenses of the Parish.
The Island-wide Rate is collected by the Parish and paid to the States Treasury and the States are liable to pay a Parish 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.
'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.

Who pays Parish and Island-wide Rates?
A Rate is levied on the owner of 'land' [the foncier rate] and on the occupier of 'land' [the occupier's rate] at the start of the rateable year i.e. 1 January. Where a house/building, or part of a house/building, that is let includes the use of furniture or furnishings then the person who granted the right of occupation is liable to pay the occupier's rate but may provide for the recovery of all or part of the amount so paid from the occupier.

The Parish Rate is levied on all the assessed properties in the Parish at the same amount per quarter.  The amount will differ from Parish to Parish.

The Island-wide Rate is the same amount for all Parishes.  The Island-wide Domestic Rate may be a different amount per quarter from the Island-wide Non-domestic Rate.

"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;
 
"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;

"Domestic purposes" means wholly or mainly used for the purposes of a private dwelling;
 
"Non-domestic purposes" means any purposes other than domestic purposes.
 
How much will I pay in Rates?
Your liability for Rates depends on the rateable value of the 'land' which you own and/or occupy and whether it is assessed as being used for a 'Domestic purpose' or 'Non-domestic purpose'. The method of calculating the rateable value is outlined below.

For every rateable 'quarter' you will pay the Parish Rate agreed at the Parish Assembly at which the accounts for the previous financial year and the budget for the current financial year are approved by members of the Parish Assembly. This meeting is advertised by the Parish and is usually held in July or August. The Parish Rate will vary from Parish to Parish.

For every 'quarter' you will in addition pay either the Island-wide Domestic Rate or the Non-domestic Rate. These Rates are calculated by the Supervisory Committee on the basis of the apportionment approved by the States and each will be the same for all Parishes.

Who is a member of the Parish Assembly?
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 [for further details refer to the Public Elections (Jersey) Law 2002 and the Electoral Information page];
b)     if the person is solely liable to pay a rate;
c)     where two or more people are liable to pay a rate, if the person's name appears first  on the Rates List; [see 'Joint Ratepayers below]
d)       if the person is a representative [known as a "mandataire"] of a body corporate [see 'Bodies Corporate' below].
A member of the Parish Assembly has ONE vote on any decision by the Assembly despite the fact that the member may be qualified more than once to be a member of the Parish Assembly.

Joint Ratepayers
Joint ratepayers may at any time give the Connétable written notice of which person is to be the first named person who is entitled to represent all the ratepayers (a form is available for this purpose). The person so named is a member of the Parish Assembly. Any other joint ratepayer may also be a member of the Parish Assembly if their name is on the Electoral Register of the Parish. However, if the notice is given after approval of the Rates List for the year it will be of no effect until the start of the next rateable year (1 January).
 
Bodies Corporate
A body corporate liable to rate may notify the Connétable of the name of the person, being of full age, to be recorded as the representative of the body and, after 48 hours, that person is entitled to represent the body in all matters in which it is entitled to representation by virtue of the Law [known as a "mandataire"]. This would include membership of the Parish Assembly. A form is available for this purpose and the Connétable keeps a list available for inspection by the public of all such representatives.

Who assesses the rateable value?
The Assessment Committee of the Parish makes the assessment of the rateable value of land. The Assessment Committee for St Helier comprises between seven and twelve members and the committee for every other Parish comprises five members.  The Assessors are appointed at a Parish Assembly each year to serve for a period of three years (or up to three years for a St Helier Assessor). A person who is a ratepayer in the Parish or who is registered for the Parish as an elector in public elections may be elected as an Assessor. All Assessors swear an oath in the Royal Court that they will well and faithfully fulfil the office as a member of the Assessment Committee and will discharge generally all the duties appertaining to that office.

How is 'land' assessed and how is the rateable value calculated?
All property is assessed on the information returned to each Parish by the owner of the property in January of each year. The owner is required to complete the Annual Return giving the full address of all property owned including the name and address of the occupier, if let. The owner must also state if there have been any changes, including changes of use or alterations, to the property in the previous year or to the 'purpose' for which the property is used. An owner may also request a Parish to reassess the rateable value and such requests should be made in writing by 31 January and must give reasons why there should be a reassessment.

If there has been no change, and the previous rateable value is not disputed, then the rateable value will not change from the previous rateable value.

If there has been a change to the property, or the previous rateable value is disputed, the Assessors will reassess the property based on its attributes [size, quality, location, accommodation, condition and use] compared with other similar property. The owner may be asked to complete a Detailed Return giving a full description of the property so that an accurate assessment may be made.

The rateable value is computed as 1 quarter for every unit of rateable value for each of the foncier [owner] and occupier. For example, if the rateable value is 10,500 then the foncier [owner] will be assessed for 10,500 quarters and the occupier will also be assessed for 10,500 quarters. An owner/occupier will therefore be liable for 21,000 quarters.

Is there any reduction or exemption from Rates?
Certain properties are exempt from foncier rate and/or from occupier's rate and the complete list may be found in Articles 17 and 18 of the Rates (Jersey) Law 2005. The exemptions relate to certain public or parochial properties, to Crown land, to churches etc.

After the Parish and Island-wide Rates per quarter have been agreed and rate demands have been sent to ratepayers, the Connétable of the Parish has the power under Article 25(6) of the Law to reduce or remit the payment of rates due by a ratepayer on account of hardship.

There is no longer any deduction in respect of an allowance for repairs and re-decoration nor can any refund or deduction be made where a property is unoccupied.
No refund or deduction will be made where a property is unoccupied.

What do I do if I disagree with the Parish's assessment?
Once the Assessment Committee has assessed the rateable value of all property in the Parish, a Rates List is prepared for the Connétable. Notice is sent to all owners and occupiers of the rate assessment for their property and the Rates List is available for inspection at the Parish Hall. Members of the Assessment Committee may also be available to discuss with ratepayers the assessment made and you should take this opportunity to discuss any queries you may have and to consider whether or not the assessment for your property is fair.

If you believe the assessment of any area of land you own or occupy is not fair or correct you may apply, within 14 days, to the Assessors for a Review of the assessment. An application for Review may be made by an owner, an occupier, a member of the Assessment Committee, the Connétable of the Parish or the Supervisory Committee and -

1.      must be made on the approved form
2.      if requesting a Review of the Rateable Value must provide details of other land in the Island with similar attributes where there is a significant difference [10% of the Rateable Value of the land in question or 500 rateable quarters whichever is the greater], and
3.      if requesting a Review of the assessment of Domestic/Non-domestic must provide details of the current use of the property, and
4.      must be made on or before the closing date [this is 14 days after the date on which the Rates List is first available for inspection] to the Assessment Committee at the Parish Hall. Please note that the Assessment Committee may only accept an application for Review after the closing date for an exceptional reason.
If you are still dissatisfied following the Review by the Assessors you may appeal to the Rate Appeal Board. No appeal may be made unless there has first been a Review by the Assessors. Information for appellants is summarised on the appeal form and details of the current members of the Rate Appeal Board may be viewed at www.statesassembly.gov.je.

What if I move from the Parish during the year?
The owner of land at the start of the rateable year i.e. 1 January, is treated as the owner for the whole year. The person occupying land at the start of the rateable year i.e. 1 January, is treated as the occupier for the whole year. If a property is unoccupied then the owner is the occupier for that year.
The owners and occupiers on 1 January of each year are liable to the Parish for the Rates due for the whole of that year. Only these persons will receive Notice of Assessment and the Demand for Payment of Rates. Any agreement to apportion Rates due is a matter solely for the parties to that agreement.

What other information might the Parish require?
If you transfer the ownership of a property during the year both you and the new owner are required to notify the Connétable of the Parish of the full name of the transferee and transferor and a description of the land transferred. These details must be sent within seven days of the date of transfer. A form is available on this website and it is an offence to fail to give this information or to provide incorrect information.

If you own or occupy any land, house, building or other structure in the Parish on 1 January and you change your name and/or address you must give notice in writing to the Connétable of the Parish within seven days. A form is available on this website and it is an offence to fail to give this information or to provide incorrect information.

Corporate Owners and Joint Ratepayers may notify the Connétable of the person who is to represent them [see 'Bodies Corporate' and 'Joint Ratepayers' above].
 
When and how are Rates to be paid?
Rates are payable on demand and should be paid to the Parish by cheque or cash. Some Parishes may have the option of payment on-line or by credit/debit card - please check the website or ask at your Parish Hall. A surcharge of 10% is added automatically to the balance of all Rates not paid within 3 months.

Can I check the Rates List?
The Rates List is available for inspection at the Parish Hall.
After the Supervisory Committee has approved the Rates List for the year, a copy is also available for inspection in the Jersey Library in St Helier. A copy may be made of all or any part of the Rates List. Rates Lists of previous years are also available but, if possible, please give advance notice of the years you wish to inspect. Most past copies are also held by the Jersey Archive and the Jersey Library Reference section.


Contact Rates Department
Director of Personnel and Rates: Martin Roberts
Email: m.dowinton@posh.gov.je
Phone: (01534) 811811