Framework for a Strategy of UP Revenue/Resource Mobilisation ...

Annex- 2 : Holding Tax Assessment Register
Holding Tax Rate Selected (3% / 5% / 7%) Year:
Residential Property
Holding
Number
Name of
Occupier /
Owner
Occupation
/ Income
Numbe
r of
Rooms
Construction
Type
Basic
Assessment
33
+10% if water
on plot by UP
Total
Assessment
Reasons
for Any
Reduction
Amount
of
Reduction
(%)
Adjusted
Assessment
1 2 3 4 5 6 7 = 6 x 0.25 8 = 6 + 7 9 10 11 = 7-10
Non-Residential Property
Plot
Number
Name of
Occupier /
Owner
Type of
Business /
Activity
Buildin
g Size
(sq ft)
Construction
Type
Construction
Rate (PWD
rate per sq ft)
Rental Value Or Actual
Annual Rent
x 10/12
Total Assessment
1 2 3 4 5 6 7 = 4 x 6 x 7.5% 8 9 = 7 (or 8) x tax rate
All buildings should be included, either under residential or non-residential. Mobile phone masts can also be included.
Reductions may be given for residential assessments for reasons of poverty, under the following conditions:
� all reductions should be agreed by the Ward Committee and approved by the UP
� the published assessment register for residential properties should indicate the reasons for the reduction (column 9)
� reductions should normally be limited to 50% of the assessment
� not more than 25% of the households in the ward should be given reductions