The Tax on Real Property (TRP) Appeals Panel was first established in June 2008 to hear and determine appeals made in accordance with the Taxation of Real Property (Guernsey and Alderney) Ordinance, 2007.
The Panel, whilst assisted administratively through the Policy and Resources Committee, is independent of any States' committee or body. It operates within the provisions set out in the Ordinance.
If you are dissatisfied with a Tax on Real Property decision notified to you by Cadastre then you should, in the first instance, ask Cadastre to review that decision.
If you are still dissatisfied after Cadastre's internal review you can then appeal to the independent body - the Tax on Real Property Appeals Panel. Further information on the independent appeal process, including guidance notes, is on this web page. Additionally, the Tax on Real Property Appeals Panel's Clerk is available to answer any questions and can be contacted by following this link.
How to make an appeal
- Cadastre Review - If you disagree with a relevant TRP decision issued by the Policy and Resources Committee, as notified to you by Cadastre, you must write to Cadastre within 28 days of the date of the decision letter asking for the decision to be reconsidered. Important: if you do not do this within 28 days, its decision is final and cannot be appealed to the Panel. If you do ask Cadastre to review the decision then it is required to review its decision and notify you of the result.
- Appeal to TRP Appeals Panel - If you are then dissatisfied with the review by Cadastre, you then have 28 days from the Cadastre notification about its review to appeal to the independent Panel. NB You must also have gone through the above review process by Cadastre before you can make a valid appeal to the independent Panel. An TRP Appeal Appeal Form (called a 'Form of Notice of Appeal') can be downloaded from this page or requested by contacting the Clerk to the TRP Appeals Panel as above. If you do not appeal within the set 28 day period, you may ask the Panel for more time to present your appeal. A 'Form of Application to the Tribunal for Further Time' can be downloaded from this page or requested by contacting the Clerk.
- Completed TRP Appeal Panel Forms must be submitted to the Clerk to the TRP Appeals Panel at the following address: Sir Charles Frossard House, La Charroterie, St Peter Port, Guernsey, GY1 1FH or by email - email@example.com. Please note that the office opening hours are 8.30 a.m. - 5.00 p.m. Monday-Friday (excluding Bank Holidays). Additionally, Appeal Forms may be submitted to the States Treasurer's Office in Alderney at the following address: States Treasurer's Office, States of Alderney, PO Box 1001, Island Hall, Alderney, GY9 3AA. Please note that the office opening hours are 8.45a.m. - 5.15 p.m. Monday-Friday (excluding Bank Holidays). Important: All forms submitted to the States Treasurer's Office in Alderney must be clearly marked for the attention of the Clerk to the TRP Appeals Panel c/o the States Treasurer/Assistant States Treasurer.
- Please note that a separate Appeal Form should be completed for each relevant decision against which you wish to make an appeal.
- Once an appeal has been registered, the Clerk will contact you to confirm the receipt of the appeal. The Chair, or deputy Chair, will then appoint members of the Panel to form a Tribunal panel and begin the process for arranging a case management meeting and a Tribunal Hearing, giving you a minimum of 28 days notice of the date that the hearing is to be heard.
- Further details of the appeals process can be found in the TRP Appeals Panel's Notes for Appellants, a copy of which can be downloaded from this page.
What happens at a Tribunal Hearing
- Unless the Tribunal directs otherwise, a hearing before the Tribunal shall be held in public. The chair of the Tribunal will open the proceedings and will explain the procedures to be followed during the Hearing.
- It is usual for Cadastre or its representative to have the opportunity to speak first, calling witnesses if appropriate. You or your representative will then be asked to present your case, again calling witnesses if appropriate. Members of the Tribunal panel may wish to question either of the parties or any witnesses, and both parties will be given an appropriate opportunity to respond to whatever the other says. Both parties will also have the opportunity to give a summary at the end of the Hearing.
- Further details of Tribunal Hearings can be found in the Notes for Appellants and the Procedural Notes relevant to Tribunal Hearings, copies of which can be downloaded from this page.
Legislation and Guidance Notes
- The TRP Appeals Panel's guidance notes, theTaxation of Real Property (Guernsey and Alderney) Ordinance, 2007 and the The Royal Court (Taxation of Real Property (Appeals) Order, 2013 can all be downloaded from this page.
- For details of the current TRP Property References and Tariffs for Guernsey and Alderney that are administered by Cadastre, please follow this link.
Judgements of the Tax on Real Property Appeals Tribunal
- Previous judgements of the Tribunal can be found by following this link.
Forthcoming Tribunal Hearings
- Details of forthcoming hearings can be found by following this link.