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Rates

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RATES ONLINE - submit your Annual Return, check your assessment and pay rates online (opens new tab)

Go online to complete your Annual Return, compare your rates assessment (view your Notice of Assessment), request a review and set up reminder messages to start when your rates payment becomes due.

Use this Do It Online link or scan the QR code on your printed correspondence to open the website.

  • If you have already switched to digital use the link sent by email. Request the onetime code (choose either voice call or text) which will be sent immediately to your phone so you can access your information.
  • If you have received printed correspondence / letter you will find the unique code printed near the QR code.

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Annual Return: this shows the owner details, the property you owned in the parish on 1 January and, if the property is let, the occupier details.

To update any of these details online click on the relevant link.  Once you have made any updates as necessary click the Finish button to complete the declaration.  The return will not be submitted until the declaration has been completed.  If you break off before completing the declaration step you can return at a later date to complete the return.  Once the return is completed you can return but you will no longer be able to update the details.

Notice of Assessment: check the assessment (rateable value) for the property you owned or occupied on 1 January.

If you were not the owner or occupier on 1 January please contact the Parish immediately.

If you disagree with the assessment of rateable value you may request a Review or meet informally with the Assessors to discuss your concerns. For further details see 'What do I do if I disagree with the Parish's assessment?' below.

Payment of Rates: you may choose the amount you wish to pay up to the balance due (minimum payment £1). If a surcharge is payable (applies to some card payments) this will be shown before you confirm payment. Enter your email address if you would like an email confirmation of your payment. 

Contact details: if you have switched to digital but change your phone/email please update your details online.

Use this form to make a Data Subject Access request.

 

Introduction

The Rates (Jersey) Law 2005 may be viewed at  jerseylaw or purchased from the States Greffe 

 

What does the Law cover?

The Law explains:

  • how rates are assessed;
  • the process for setting the Parish Rate and the Island-wide Rate;
  • who is liable to pay these rates; and
  • who is a member of the Parish Assembly.

How is the rateable value of land assessed?

The rateable value of land is based on the "attributes" of that land.

The Law defines "attributes" as 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.

The rateable value of each area of land with similar or substantially similar attributes will be the same. Rateable values are proportionate to attributes.

Land is assessed on the attributes at 1 January. If there has been no change to the attributes, and the previous rateable value is not disputed, then the rateable value will not change from the previous year.

The owner is required to complete an Annual Return for all land owned on 1 January. These Notes explain how to complete the Annual Return.  Notes on how to complete Annual Return    The Annual Return must:

  • give the address of the land;
  • give the name and address of the occupier, if let;
  • confirm the attributes of the land; and
  • state if there have been any changes, including changes of use or alterations, to the land in the previous year or to the 'purpose' for which the land is used.

An owner may 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.

   

Who assesses the rateable value?

The Assessment Committee of the Parish assesses the rateable value of land. Members of the Committee (Assessors) are elected at a Parish Assembly 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.

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.

Members of the Assessment Committee are listed on the Parish page.

  

Can I check the Rates List?

Each year the owner and occupier will receive a Notice of Assessment showing the rateable value of the land they own/occupy. The Rates List is available for inspection at the Parish Hall during its usual opening hours on 14 consecutive days.

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 at the Parish Hall of all or any part of the Approved Rates List.

   

What do I do if I disagree with the Parish's assessment?

When you receive the Notice of Assessment you should consider whether or not the assessment for your land is fair. Take the opportunity to discuss any queries you may have about your assessment with the Assessment Committee.

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.

If you believe the assessment of any area of land you own or occupy is not fair or correct you may apply for a Review of the assessment.

Apply for a Review

If the Review is of the Rateable Value you must provide details of other land in the Island with similar attributes where there is a significant difference in rateable value (10% of the Rateable Value of the land in question or 500 rateable quarters whichever is the greater). The Rates List is available for inspection at the Parish Hall.

If the Review is of the Domestic/Non-domestic assessment you must provide details of the current use of the property.

A Review application must be made by the advertised closing date (14 days after the Rates List is first available for inspection). 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 you may appeal to the Rate Appeal Board.    An appeal may only be made if there has first been a Review.

Appeal to the Rate Appeal Board

   

Setting the Parish Rate

The Parish Assembly sets the Parish rate each year. This Rate is paid 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.

Before setting the Rate for the year, the Parish Assembly will approve the accounts for the previous financial year and the estimates for the coming year. The Rate set must produce sufficient income for the Parish to meet the approved estimates.

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

Parish Rate pence/qr201720162015201420132012
St. Brelade0.940.920.910.900.900.90
St. Clement0.910.890.880.880.880.86
Grouville0.760.720.720.710.710.71
St. Helier1.151.151.151.151.131.10
St. John1.001.001.001.001.001.00
St. Lawrence0.800.800.800.800.810.81
St. Martin1.221.221.161.121.121.12
St. Mary1.201.201.101.101.101.10
St. Ouen1.271.291.301.301.301.30
St. Peter0.901.001.051.101.101.10
St. Saviour1.041.021.021.001.001.02
Trinity1.141.141.141.141.151.15

Setting the Island-wide Rate

The Island-wide Rate is collected by the Parish and paid to the States Treasury. A different Rate is levied on property used for "domestic purposes" to that used for "non-domestic purposes" (see definitions below). The Rates are set so that they raise the sum known as the 'Annual Island wide Rates Figure' (AIRF). The AIRF increases each year by the change in the Jersey Retail Price Index.

             "Domestic purposes" means wholly or mainly used for the purposes of a private dwelling;

             "Non-domestic purposes" means any purposes other than domestic purposes.

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.

Island-wide rate pence/qr201720162015201420132012
Domestic0.710.700.700.700.690.69
Non-domestic1.231.251.231.231.211.21

Who is liable to pay the Parish and the 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 grants 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.

   

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 (computed as 1 quarter for every unit of rateable value); and
  • whether the land is assessed as being used for a 'Domestic purpose' or 'Non-domestic purpose'.

The rateable value is paid by each of the foncier (owner) and occupier. For example, if the rateable value is 10,500 then the foncier 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.

   

When and how are Rates to be paid?

Rates are payable on demand to the Parish and payment methods will be shown on the Rate Demand.

You may pay by instalments (please contact your Parish to make arrangements) but you must ensure the Rates are paid in full within 3 months of the demand.

You will be charged an additional 10% of all Rates not paid within 3 months.

 

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 set 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.

   

Who is a member of the Parish Assembly?

A person is a member of the Parish Assembly of a Parish for a rateable year –

  • if the person resides in the Parish and is registered for the Parish as an elector in public elections (see Public Elections);
  • if the person is solely liable to pay a rate;
  • where two or more people are liable to pay a rate, if the person's name appears first in any return of information (such as the Annual Return - see 'Joint Ratepayers below);
  • 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. The person so named is a member of the Parish Assembly. 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).

Notify change of representatives for joint ratepayers

Any other joint ​ratepayer may also be a member of the Parish Assembly if their name is on the Electoral Register of the Parish (see Public Elections).

 

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 list of "mandataires" is available for inspection.

Notify change of representative for Body Corporate 

 

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 Rate Demand. 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. It is an offence to fail to give this information or to provide incorrect information.

Notify transfer of land to new owner  

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. It is an offence to fail to give this information or to provide incorrect information. Use the change my name or address online service or complete and return the form Notify a change of owner or occupier name or address 

 

Key dates in the Rates year


December/January

Annual Returns to be completed and returned by all owners of property in the Parish within 15 days. If you do not receive an Annual Return please contact your Parish Hall.

April - June   

  • rate assessment notices sent to all owners and occupiers;
  • the Rates List is available for inspection at the Parish Hall;
  • Assessors may be available to discuss assessments;
  • applications for Review of assessments must be made within 14 days of the Rates List being made available for inspection.

May - July 

Reviews by Assessors. Ratepayers who are not satisfied with the Review decision may appeal to the Rate Appeal Board.

By 31 July   

Rates Lists for all Parishes approved by the Supervisory Committee.

June - August

  • Parish Assembly held to approve the accounts for the previous financial year, approve the estimates for the current year and to set the Parish Rate to meet the agreed estimates.
  • The Island-wide Domestic and Non-domestic Rates are calculated.
  • Rate Demands sent to all owners and occupiers. A surcharge of 10% is added automatically to all amounts not paid by 3 months after the date of the bill.

Throughout the Year

Notification of property transfers, and changes of owner or occupier name or address, must be given to the Parish within 7 days of the event.

Change my name or address

If you are moving away from Jersey you can complete an online form to notify your Parish, States of Jersey departments as well as your GP surgery (only if you want). For more information and the online form please take a look at www.gov.je/LeavingJersey

      

Definitions

"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;

 

"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;

 

"owner", in relation to land, means –

(a) if the land is not let under a lease or tenancy agreement –

(i) except in the case of share transfer property, 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

(ii) in the case of share transfer property, the company owning the land; 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;