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<strong>RATES</strong> (<strong>JERSEY</strong>) <strong>LAW</strong> <strong>2005</strong><br />

Detailed Return (agric/comm/domestic)<br />

R3<br />

WWW.PARISH.GOV.JE<br />

Enter here ratepayer’s name and address for correspondence.<br />

<strong>When</strong> <strong>completed</strong>, <strong>this</strong> <strong>form</strong> <strong>must</strong> <strong>be</strong><br />

returned to the Connétable of the<br />

Parish in which the land is situated.<br />

• Please read the NOTES and then complete <strong>this</strong> Return in BLOCK CAPITALS.<br />

• Failure to return <strong>this</strong> <strong>completed</strong> <strong>form</strong> by 15 January 2006 (or within 15 days of receipt whichever is later) is an offence.<br />

• It is also an offence to provide false or misleading in<strong>form</strong>ation.<br />

• These offences can give rise to penalties.<br />

A. FULL NAMES OF OWNER(S) in the order they are to appear on the Rates List and contact telephone num<strong>be</strong>r.<br />

…………………………………………………………………………………………………………………………………………………………………<br />

…………………………………………………………………………………………………………………………..Tel. No.:………………..………..<br />

B1. AGRICULTURAL LAND - fields owned by persons named in section A on 1 January 2006.<br />

FIELD NO AREA V/P USE OF LAND FULL NAME & ADDRESS OF OCCUPIER<br />

1<br />

2<br />

3<br />

4<br />

5<br />

6<br />

7<br />

8<br />

B2. AGRICULTURAL BUILDINGS AND OTHER STRUCTURES owned by persons named in section A on 1 January 2006.<br />

LOCATION AREA SQ.FT USE FULL NAME & ADDRESS OF OCCUPIER<br />

9<br />

10<br />

11<br />

12<br />

13<br />

14<br />

Detailed Return Agriculture/Commercial/Domestic 2006


C. COMMERCIAL LAND, BUILDINGS AND OTHER STRUCTURES – owned by persons named in section A on 1 January 2006.<br />

1<br />

2<br />

3<br />

4<br />

5<br />

6<br />

7<br />

8<br />

9<br />

10<br />

11<br />

12<br />

13<br />

14<br />

15<br />

16<br />

FLOOR.<br />

AREA SQ<br />

FEET<br />

SECTOR & USE (SEE NOTES) NAME & ADDRESS OF OCCUPIER OFFICIAL USE ONLY<br />

Detailed Return Agriculture/Commercial/Domestic 2006


D. DOMESTIC LAND, HOUSES, BUILDINGS AND OTHER STRUCTURES owned by persons named in section A on 1 January 2006<br />

(continue overleaf if necessary)<br />

ADDRESS OF LAND, HOUSE, BUILDING OR<br />

OTHER STRUCTURE – enter each selfcontained<br />

unit in a separate column<br />

Name of occupier and address for<br />

correspondence if not as above<br />

Tick box if let with furniture/furnishings →<br />

Enter detached; semi-detached; garage-linked;<br />

terraced; bungalow; flat; or <strong>be</strong>dsit.<br />

Central heating [enter YES or NO]<br />

Double glazed [enter YES or NO]<br />

Domestic Garden [enter YES or NO]<br />

Double/twin Bedrooms<br />

Single Bedrooms<br />

Bed/sitting room<br />

Living/Lounge/Reception Rooms<br />

Dining Rooms<br />

Combined Lounge/Dining Rooms<br />

Kitchens<br />

Combined Kitchen/Dining Rooms<br />

Combined Kitchen/Lounge/Dining Rooms<br />

Bath Rooms<br />

Shower Rooms<br />

Separate W.C./Cloakrooms<br />

Study/Workroom/Playrooms<br />

Utility Rooms<br />

Other Rooms – please specify use<br />

Conservatory<br />

Outdoor Swimming Pools<br />

Indoor Swimming Pools<br />

Tennis Courts<br />

Other areas – please specify use<br />

Garage (show num<strong>be</strong>r of car spaces & area)<br />

Off Street car parking spaces (show no. & area)<br />

OFFICIAL<br />

USE ONLY<br />

OFFICIAL<br />

USE ONLY<br />

NO. OF ROOMS ↓ NO. OF ROOMS ↓ NO. OF ROOMS ↓<br />

AREA ↓ AREA ↓ AREA ↓<br />

OFFICIAL<br />

USE ONLY<br />

E. DECLARATION Please complete <strong>this</strong> declaration and ensure each page of <strong>this</strong> Return is <strong>completed</strong> and signed.<br />

I / We confirm that all the land, houses, buildings or structures which I / we owned in <strong>this</strong> Parish on 1 January 2006 are recorded on <strong>this</strong> Return<br />

consisting of …………….… page(s) (enter total num<strong>be</strong>r of pages returned) and that the details shown are true.<br />

Signature(s) ………………………………………………………………………………………………………… Date …………………………………….<br />

Print Name(s) ……………………………………………………………………………………………………………………………………………………<br />

In the case of a Limited Company/Association please print name of authorised signatory and position held.<br />

The Parish is registered with the Jersey Data Protection Authority and all in<strong>form</strong>ation is collected and used in compliance with the Rates (Jersey) Law<br />

<strong>2005</strong> for the purposes of levying parish rates. Ratepayers should <strong>be</strong> aware that details of the attributes of land (including houses, buildings and other<br />

structures) may <strong>be</strong> made available to other ratepayers for the purposes of comparison and/or review/appeal.<br />

Detailed Return Agriculture/Commercial/Domestic 2006


Please continue here if necessary<br />

IF YOU REQUIRE ADDITIONAL SPACE YOU MAY<br />

ENTER FURTHER DETAILS HERE<br />

OFFICIAL<br />

USE ONLY<br />

OFFICIAL<br />

USE ONLY<br />

OFFICIAL<br />

USE ONLY<br />

NO. OF ROOMS ↓ NO. OF ROOMS ↓ NO. OF ROOMS ↓<br />

AREA ↓ AREA ↓ AREA ↓<br />

OFFICIAL USE ONLY<br />

Detailed Return Agriculture/Commercial/Domestic 2006


<strong>RATES</strong> (<strong>JERSEY</strong>) <strong>LAW</strong> <strong>2005</strong><br />

Detailed Return (Agriculture/Commercial/Domestic) NOTES (if you have any queries please contact your<br />

Parish Hall for advice).<br />

You may examine a copy of the Rates (Jersey) Law <strong>2005</strong> at your Parish Hall or at http://www.jerseylegalinfo.je and you may purchase a<br />

copy from the States Bookshop, Morier House, St Helier, Jersey JE1 1DD. Copies of these Notes, Returns and <strong>form</strong>s required are available<br />

from your Parish Hall and may <strong>be</strong> downloaded from the web at http://www.parish.gov.je (click on any Parish then on ‘Application Forms’).<br />

The Connétable, in accordance with the Law, has issued the<br />

accompanying Return so that FULL DETAILS of your property<br />

may <strong>be</strong> obtained. The Detailed Return covers agricultural land<br />

and buildings, commercial land and buildings and domestic<br />

property. It is in addition to the Annual Return (R1), which <strong>must</strong><br />

also <strong>be</strong> <strong>completed</strong>.<br />

Not all ratepayers will receive <strong>this</strong> Detailed Return – it will<br />

generally <strong>be</strong> issued in order to confirm and revise Parish records.<br />

CORRESPONDENCE ADDRESS - The address of the owner<br />

for correspondence is shown in the ‘address window’. If <strong>this</strong> is<br />

incorrect please amend and initial the correction. All details<br />

entered by the Parish should <strong>be</strong> checked and corrected if<br />

necessary.<br />

SECTION A - NAMES OF OWNERS<br />

This section should contain the full names and titles of the<br />

owner(s) of the land as at 1 January of the year covered by the<br />

Return (definition of ‘owner’ is overleaf).<br />

Please provide a telephone num<strong>be</strong>r at which the Assessors may<br />

contact you. If a particular person is to deal with enquiries, please<br />

supply his/her name.<br />

The order in which the names of joint owners are recorded is<br />

important as the first named is the only one entitled to represent<br />

the owners under the Law.<br />

SECTION B – AGRICULTURE<br />

This section of the Return has <strong>be</strong>en designed for Agricultural<br />

Land and Agricultural Buildings & Other Structures. The<br />

farmhouse and any other dwellings on the farm should <strong>be</strong> entered<br />

under ‘Domestic Property’ on <strong>this</strong> Return [section D]. Any<br />

buildings that were originally used in connection with agriculture<br />

but are now used for non-agricultural purposes, e.g. dry storage<br />

or light industry, <strong>must</strong> <strong>be</strong> entered. The current use should <strong>be</strong><br />

shown with a note that <strong>this</strong> is ‘COMMERCIAL’<br />

SECTION B1 – AGRICULTURAL LAND<br />

In the Field No. column you should list each field or area of land<br />

on a separate line.<br />

The Area should <strong>be</strong> shown in Vergées and Perch.<br />

In the next column descri<strong>be</strong> the use of the land, for example:<br />

arable, scrub, market garden, grazing etc.<br />

In the last column, please enter the full name(s) and address of<br />

the occupier. Enter ‘OWNER’ if there is no other occupier –<br />

there is no exemption for unoccupied properties (definition of<br />

‘occupier’ overleaf).<br />

SECTION B2 – AGRICULTURAL BUILDINGS AND<br />

OTHER STRUCTURES<br />

In the first column, please identify the location of the building or<br />

other structure for example by a field num<strong>be</strong>r or highway.<br />

The area should <strong>be</strong> shown in square feet [although metric<br />

measurements will <strong>be</strong> accepted so long as the units used are<br />

clearly shown]. This is the net area available for use.<br />

The use of the building or other structure should <strong>be</strong> descri<strong>be</strong>d<br />

e.g. dry store, stable, polytunnel, glasshouse, etc. If the current<br />

use is not agricultural please add ‘COMMERCIAL’.<br />

In the last column, please enter the full name(s) and address of<br />

the occupier. Enter ‘OWNER’ if there is no other occupier –<br />

there is no exemption for unoccupied properties.<br />

SECTION C – COMMERCIAL LAND, BUILDINGS AND<br />

OTHER STRUCTURES<br />

This section of the Return has <strong>be</strong>en designed for Commercial<br />

Land, Buildings and other structures. Any staff accommodation<br />

should <strong>be</strong> entered under ‘Domestic Property’ on <strong>this</strong> Return<br />

[section D]. There is a separate <strong>form</strong> for Hotels, Guest Houses<br />

and Self Catering Accommodation.<br />

The following notes give an indication of the type of in<strong>form</strong>ation<br />

that is required. If in doubt please consult the Assessors.<br />

Floor – State, if applicable, which floor the part of the property is<br />

on.<br />

Area sq.ft. – State the area in square feet [although metric<br />

measurements will <strong>be</strong> accepted so long as the units used are<br />

clearly shown] and, for premises used for warehousing and<br />

similar storage, also show the usable height. Please enter details<br />

of fixed shelving, mezzanine floors etc and any temperaturecontrolled<br />

areas, like cold stores.<br />

For large premises, which are subdivided, it would <strong>be</strong> helpful if<br />

you could provide a sketch plan, marked on each floor with the<br />

subdivisions.<br />

Sector and Use – The following list is not exhaustive so please<br />

descri<strong>be</strong> the use made of each area in your own words if the<br />

examples <strong>be</strong>low are not appropriate.<br />

EXAMPLES OF SECTOR:<br />

Enter RETAIL for Retail shop, Showroom<br />

Enter STORAGE for Storage, Warehousing, Merchants (show<br />

working height and descri<strong>be</strong> fitted stacking, mezzanine etc)<br />

Enter OFFICES for Offices and Banks<br />

Enter WORKS for Garages, Workshops<br />

Enter PROFESSIONAL for Doctors/Dentists etc Surgeries and<br />

Consulting Rooms, Beauticians, Photographic Studios<br />

Enter FOOD & DRINK for Public Houses, Restaurants, Cafés,<br />

Discotheques<br />

Enter ENTERTAINMENT for Cinemas and Theatres<br />

Enter MANUFACTURE for Light Industry, Film Processing,<br />

Printing<br />

Enter EDUCATION for Schools, Colleges, Nurseries, Crèches<br />

Enter CARE for Residential/Nursing Homes/Hostels<br />

EXAMPLES OF USE - <strong>be</strong>ar in mind the following categories<br />

may apply to more than one Sector:<br />

Sales, Shop, Office/Admin, Storage for Stock,<br />

Reception Areas, Storage for Files/Records/Stationery<br />

Vaults, Strong rooms


Waiting Rooms, Consulting/Treatment Rooms<br />

Bars, Dance Floors, Kitchens, Food Storage (indicate if chilled or<br />

temperature controlled)<br />

Dining Areas, Saunas/Spas, Gym,<br />

Classrooms, Staff Rooms<br />

Parking for: - Staff, Customers/Clients, Lorries/Trucks (the<br />

num<strong>be</strong>r of spaces should <strong>be</strong> shown, as well as the area)<br />

Forecourt, Petrol Sales<br />

Name and Address of Occupier - Please enter the full name(s)<br />

and address of the occupier. Enter ‘OWNER’ if there is no other<br />

occupier – there is no exemption for unoccupied properties.<br />

SECTION D – DOMESTIC LAND, HOUSES, BUILDINGS<br />

AND OTHER STRUCTURES (including Lodging Houses)<br />

Use a separate column for each self-contained unit of domestic<br />

accommodation and state name/address of each unit.<br />

Please enter the full name(s) and address of the occupier. Enter<br />

‘OWNER’ if there is no other occupier – there is no exemption<br />

for unoccupied properties.<br />

If the property is let and any furniture or other furnishings (e.g.<br />

carpets and curtains) are provided by the landlord then please tick<br />

the small box. The landlord is liable to pay the Occupier’s Rate<br />

when the property is let furnished or partly furnished. The<br />

landlord may provide for recovery, from the Occupier, of all or<br />

part of the amount paid.<br />

Details of the property<br />

Please read through <strong>this</strong> section of the Return <strong>be</strong>fore completing<br />

any of the boxes. You <strong>must</strong> descri<strong>be</strong> clearly each property and<br />

these illustrations will clarify some of the terms used.<br />

Irregular shapes can <strong>be</strong> more challenging and if you are unsure<br />

please attach a sketch plan with measurements.<br />

It is not necessary to record greenhouses or garden sheds or<br />

chalets, provided they are for domestic garden purposes.<br />

However, portacabins etc., used for staff accommodation <strong>must</strong> <strong>be</strong><br />

declared.<br />

If any area or structure outside the dwelling is used other than for<br />

domestic purposes please enter as ‘Other Areas’ and specify the<br />

use. Details should also <strong>be</strong> shown in sections B or C.<br />

SECTION E - DECLARATION<br />

Please read through the Return to ensure that all the particulars<br />

are correct <strong>be</strong>fore signing. If you have used more than one Return<br />

<strong>form</strong> to list all your properties please enter the total num<strong>be</strong>r of<br />

pages and ensure that each page is signed. Where the owner is a<br />

Limited Company/Association the Return should <strong>be</strong> signed by an<br />

authorised officer who should also print his/her name and<br />

position held.<br />

Detached Property.<br />

Semi Detached Property.<br />

Garage Linked.<br />

Terrace<br />

Enter YES or NO to show if the property has central heating,<br />

double glazing and has a domestic garden area. Note – land that<br />

is not domestic garden should <strong>be</strong> entered in Section B1<br />

Agricultural Land.<br />

Insert the num<strong>be</strong>r of rooms of each type. A room should <strong>be</strong><br />

counted according to its normal purpose. For example a single<br />

<strong>be</strong>droom that is used for storage should <strong>be</strong> shown as a Single<br />

Bedroom and not as an Other Room. Do not count the same<br />

room more than once. You should not include the entrance hall,<br />

landings, passageways or stairs.<br />

If any room is used other than for domestic purposes please enter<br />

as ‘Other Rooms’ and specify the use. Details should also <strong>be</strong><br />

shown in section C.<br />

The area occupied by any conservatory, swimming pools, tennis<br />

courts etc., garages or off street parking spaces should <strong>be</strong> entered.<br />

In addition, for the garage and parking, the num<strong>be</strong>r of car spaces<br />

should <strong>be</strong> shown. The area should <strong>be</strong> shown in square feet,<br />

although metric measurements will <strong>be</strong> accepted so long as the<br />

units used are clearly shown. The area of a square or oblong<br />

space is found by multiplying the lengths of two adjoining sides.


EXAMPLES – you may use the end column of ‘domestic property’ for your own record<br />

D. DOMESTIC LAND, HOUSES BUILDINGS AND OTHER STRUCTURES owned by persons named in section A on 1 Jan. 2006<br />

ADDRESS OF PROPERTY – enter each selfcontained<br />

unit in a separate column<br />

Name of occupier and address for correspondence if<br />

not as above<br />

Tick box if let with furniture/furnishings →<br />

BROOKSIDE, MONT<br />

MALLET, ST SAVIOUR<br />

MR & MRS GEORGE<br />

SIDNEY<br />

ECHOBICHAN<br />

Enter detached; semi-detached; garage-linked;<br />

OFFICIAL<br />

DETACHED<br />

terraced; bungalow; flat; or <strong>be</strong>dsit.<br />

USE ONLY<br />

Central heating [enter YES or NO] YES YES<br />

Double glazed [enter YES or NO] NO YES<br />

Domestic Garden [enter YES or NO] YES NO<br />

EAST END COTTAGE,<br />

MONT MALLET, ST<br />

SAVIOUR<br />

MISS HELEN SMITH<br />

2 FISHERMAN’S<br />

COTTAGES, HIGH ST.,<br />

BRIDPORT, UK.<br />

√<br />

WY17 8PJ<br />

OFFICIAL<br />

FLAT<br />

USE ONLY<br />

YOUR RECORD<br />

NO. OF ROOMS ↓ NO. OF ROOMS ↓ NO. OF ROOMS ↓<br />

Double/twin Bedrooms 3 -<br />

Single Bedrooms 1 -<br />

Bed/sitting room - 2<br />

Living/Lounge/Reception Rooms 1 -<br />

Dining Rooms 1 -<br />

Combined Lounge/Dining Rooms - -<br />

Kitchens 1 -<br />

Combined Kitchen/Dining Rooms - 1<br />

Combined Kitchen/Lounge/Dining Rooms - -<br />

Bath Rooms 2 1<br />

Shower Rooms 1 -<br />

Separate W.C./Cloakrooms 1 -<br />

Study/Workroom/Playrooms - -<br />

Utility Rooms 1 -<br />

Other Rooms – please specify use CELLAR –<br />

-<br />

general store<br />

AREA ↓ AREA ↓ AREA ↓<br />

Conservatory 300 sq.ft -<br />

Outdoor Swimming Pools 400 sq.ft -<br />

Indoor Swimming Pools - -<br />

Tennis Courts - -<br />

Other areas – please specify use<br />

-<br />

Garage (show num<strong>be</strong>r of car spaces & area) 1 180 sq.ft -<br />

Off Street car parking spaces (show no. & area) 2 300 sq.ft. 1 200 sq.ft<br />

B1. AGRICULTURAL LAND - fields owned by persons named in section A on 1 January 2006<br />

. FIELD NO AREA V/P USE OF LAND FULL NAME & ADDRESS OF OCCUPIER<br />

1 105, St Saviour 8V35P ARABLE MR PETER SMITH, BEL VIEW FARM, ST HELIER JE6<br />

9QW<br />

2 Part of 246, St<br />

Saviour<br />

3V10P MEADOW, GRAZING MISS DAISY WALTERS, 17 LE PLONQUE, GREVE<br />

STREET, ST HELIER JE7 5MN<br />

B2. AGRICULTURAL BUILDINGS & OTHER STRUCTURES owned by persons named in section A on 1 January 2006<br />

LOCATION AREA SQ.FT USE OR PURPOSE FULL NAME & ADDRESS OF OCCUPIER<br />

9 BARN, FIELD 241, ST<br />

SAVIOUR<br />

1500 SQ.FT. STABLES AND HAY STORE MISS DAISY WALTERS, 17 LE PLONQUE,<br />

GREVE STREET, ST HELIER JE7 5MN<br />

10 GLASSHOUSES, FIELD<br />

690, ST SAVIOUR<br />

20,000<br />

SQ.FT.<br />

HORTICULTURE<br />

MR PETER SMITH, BEL VIEW FARM, ST<br />

HELIER JE6 9QW<br />

Detailed Return Agriculture/Commercial/Domestic Notes 2006


DEFINITIONS<br />

“land” includes –<br />

(a) any house, building or other structure in, on, under or<br />

over the land;<br />

(b) land covered with water, except, subject to paragraph<br />

(c) of <strong>this</strong> definition, land covered or, in the normal course<br />

of tides, from time to time covered by sea water; and<br />

(c) land <strong>form</strong>ed by dividing the ownership or occupation<br />

of land horizontally;<br />

“owner”, in relation to land, means –<br />

(a) if the land is not let under a lease or tenancy<br />

agreement, the person entitled to occupy and use the land<br />

either as owner or usufructuary owner or in the exercise of<br />

rights of dower, franc veuvage, seignioralty or otherwise; or<br />

(b) if the land is let under a lease or tenancy agreement –<br />

(i) the person who is the occupier of the land if that<br />

person is also the lessee of the land under a lease<br />

passed <strong>be</strong>fore the Royal Court, or<br />

(ii) in any other case, the person who is the immediate<br />

landlord of the occupier of the land;<br />

“occupier”, in relation to land, means the person entitled to<br />

occupy and use the land by virtue of <strong>be</strong>ing –<br />

(a) the owner of the land; or<br />

(b) the person to whom the land is let under a lease or<br />

tenancy agreement,<br />

other than a person who is a landlord (whether or not<br />

immediate) of the occupier of the land;<br />

“domestic purposes” means wholly or mainly used for the<br />

purposes of a private dwelling;<br />

“non-domestic purposes” means any purposes other than<br />

domestic purposes.<br />

JOINT RATEPAYERS<br />

Where two or more persons are liable to pay rate jointly the first<br />

named person shall <strong>be</strong> entitled to represent all the joint<br />

ratepayers. Joint ratepayers may at any time give the Connétable<br />

written notice of which person is to <strong>be</strong> the first named person<br />

who is entitled to represent all the ratepayers (a <strong>form</strong> is available<br />

- see above). The person so named is a mem<strong>be</strong>r of the Parish<br />

Assembly. However, notice given after approval of the Rates List<br />

for the year will <strong>be</strong> of no effect until the next rateable year.<br />

USEFUL INFORMATION<br />

Other joint ratepayers may also <strong>be</strong> a mem<strong>be</strong>r of the Parish<br />

Assembly if their names are on the Electoral Register of the<br />

Parish (please ask for further details or refer to<br />

http://www.parish.gov.je (click on any Parish and select<br />

‘Electoral in<strong>form</strong>ation’ from left-hand menu)). A mem<strong>be</strong>r of the<br />

Parish Assembly has ONE vote on any decision by the Assembly.<br />

BODIES CORPORATE<br />

Where property is owned or occupied by a body corporate, that<br />

body may at any time give the Connétable written notice of the<br />

name and address of the person, <strong>be</strong>ing of full age, who is to act as<br />

its representative (a <strong>form</strong> is available – see above). The person so<br />

named is, after 48 hours, a mem<strong>be</strong>r of the Parish Assembly. A<br />

mem<strong>be</strong>r of the Parish Assembly has ONE vote on any decision by<br />

the Assembly.<br />

AUTHORISED ENTRY<br />

The Connétable may authorise persons such as the Assessors to<br />

enter any land in the Parish if necessary to do so to maintain or<br />

keep up to date the Rates List for that Parish.<br />

At least 48 hours written notice of entry will <strong>be</strong> given to the<br />

occupier of the land and entry will <strong>be</strong> made at a reasonable time<br />

having regard to the use of the land. A person who obstructs<br />

anyone authorised from entering land is liable to a fine.<br />

CHANGE OF OWNERSHIP, NAME OR ADDRESS<br />

The following events <strong>must</strong> <strong>be</strong> reported in writing to the<br />

Connétable within 7 days. There are penalties for providing<br />

incorrect in<strong>form</strong>ation or failing to give <strong>this</strong> in<strong>form</strong>ation (<strong>form</strong>s<br />

are available – see above).<br />

(a) Change of ownership of land/property<br />

(b) Change of name or address of the owner or occupier<br />

The owner and occupier on 1 January are liable to the Parish for<br />

the rates due for the whole of that year. Only <strong>this</strong> person(s) will<br />

receive Notice of Assessment and the Demand for Payment of<br />

Rates. Any agreement to apportion rates due is a matter solely for<br />

the parties to that agreement.<br />

WHAT HAPPENS NEXT?<br />

Rates List and Assessments - <strong>When</strong> all assessments have <strong>be</strong>en made in the Parish the Rates List will <strong>be</strong> available for inspection at your<br />

Parish Hall. All persons who owned and occupied land on 1 January will receive a Notice of Assessment. This will show the num<strong>be</strong>r of<br />

‘quarters’ assessed which will <strong>be</strong> used to calculate the rates bill – it is not a demand for payment. There is a period of 14 days in which to<br />

apply for a Review of the assessment – late applications can only <strong>be</strong> accepted in exceptional circumstances so please check carefully the<br />

closing date for each Parish. A notice will <strong>be</strong> published in the Jersey Gazette advising the closing date for applications (the Gazette notice<br />

may <strong>be</strong> viewed on http://www.<strong>this</strong>isjersey.com and details are also listed on http://www.parish.gov.je (click on the relevant Parish)).<br />

Review and Appeal procedures - You should take the opportunity to look at the Rates List and consider the assessment made for your<br />

property. If you <strong>be</strong>lieve the rateable value is not fair or correct, and you can provide evidence of other property in the Island with similar<br />

attributes to your property where there is a significant difference <strong>be</strong>tween the assessments you may apply, within 14 days, to the Assessors<br />

for a Review of the assessment. A significant difference is at least 10% of the proposed rateable value or 500 rateable quarters whichever is<br />

the greater. If you <strong>be</strong>lieve the purpose has <strong>be</strong>en incorrectly assessed (‘domestic’ or ‘non-domestic’) you <strong>must</strong> provide evidence of the current<br />

use of the property so <strong>this</strong> may <strong>be</strong> reconsidered. If you remain dissatisfied with the assessment following the Review you may appeal and<br />

your appeal will <strong>be</strong> heard by the Rate Appeal Board. You may only appeal against an assessment after a Review has <strong>be</strong>en held by the<br />

Assessment Committee.<br />

Setting of Parish and Island-wide Rates - <strong>When</strong> the Rates List has <strong>be</strong>en approved by the Supervisory Committee the Connétable will hold<br />

a Parish Assembly to approve the audited accounts for the last financial year, the estimates for the next financial year and a rate per quarter of<br />

an amount that will produce for the Parish the income that is at least sufficient to satisfy the requirements set out in the approved estimates.<br />

This is the ‘Parish rate per quarter’ which each owner and occupier will <strong>be</strong> required to pay for the quarters assessed. In addition every owner<br />

and occupier will <strong>be</strong> liable for the ‘Island-wide rate per quarter’, calculated by the Supervisory Committee on the basis of the apportionment<br />

approved by the States, according to whether the property is assessed as ‘domestic’ or ‘non-domestic’.<br />

Rate demand – <strong>When</strong> the Parish and Island-wide rates per quarter have <strong>be</strong>en set, the owner and occupier on 1 January will <strong>be</strong> sent a bill for<br />

the rates they are required to pay. A surcharge of 10% will <strong>be</strong> added to all amounts not paid within 3 months of the date of the bill.<br />

Detailed Return Agriculture/Commercial/Domestic Notes 2006

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