Cadastre administers the Tax on Real Property (TRP) system of property taxation and maintains the Cadastre Register of Property Ownership.
Cadastre operates between 08:30am to 4:00pm Monday to Friday. Please call 01481 221239 to make an appointment.
Tax on Real Property (TRP)
Tax on Real Property, or TRP, came into effect on the 1st January 2008, replacing the Tax on Rateable Value, or TRV, system of 1947.
How is property measured for TRP?
- Buildings are measured externally to the edge of the roof line using GPS (Global Positioning System) equipment and digital mapping which is updated every three years.
- TRP units. The size of a building determines the number of TRP "units" (or the "TRP unit value").
- Units of Measurement. 1 square metre of built property or 50 square metres of land = 1 TRP unit
- Vergées and Perches. When Guernsey adopted the metric system in 1965 it was decided the traditional Norman measurements of Vergées and Perches of area would remain legally valid. Following the introduction of the TRP system however, the metric system is used to measure built property and land.
- 1 Vergée = 40 Perches, 1,638.8m² or 17,640 Square Feet.
- 1 Perch = 41m² or 441 Square Feet.
- 1 Acre = 2.469 Vergées.
- 1 Bouvée = 20 Vergées.
Owners' duty to notify Cadastre of any changes to a property
- If a change is made to a property which affects either the plan view area (the size), the property reference (the use) or the ownership, it is the duty of the property owner (or the agent or guardian of the owner) or any life tenant, in accordance with Section 15 of The Taxation of Real Property (Guernsey & Alderney) Ordinance, 2007, to inform Cadastre in writing by 31st December of the year in which the change was effected.
What sort of changes does Cadastre need to know about?
- New buildings, extensions, demolitions or partial demolition. A building is constructed (or demolished) or an existing property has become larger, or smaller.
- Subdivision of a single unit into multiple units. e.g. a single dwelling has been converted into flats (or apartments).
- Roof space conversions. An attic area has been converted to a habitable room.
- Change of use. A property (or part of it) is now being used for a different purpose.
Changes that won't affect TRP
- Replacement windows. Minor cosmetic changes such a new windows do not need to be notified to Cadastre, unless they affect the size or use of the property.
- The number of radiators, bathroom fittings and the installation (or removal) of central heating. The number of radiators in a building did affect the rateable value under the TRV system, but this is not the case under TRP.
- Connection to a main drain. A connection to a main drain used to affect the rateable value under the TRV system, but this is not the case under TRP.
If you are unsure if a change you have made to your property will affect TRP, contact us.
The Cadastre Register of Property Ownership
- Cadastre maintains a digital register of property ownership in Guernsey with records dating back to 1912.
Building Permit Tracker
- New and existing building permits are regularly monitored by Cadastre and we will periodically contact property owners to check on the status of approved building works. If you receive a building permit letter from us please either contact us or update your status online using Building Permit Status Tracker
FAQ's
- To view answers to our FAQs or for any queries relating to records of property ownership, TRP assessments or payments please follow this link
TRP Appeals
- For queries relating to TRP appeals please follow this link
Parish contacts
- For queries relating to Parochial occupier's and refuse rates please refer to the office of the appropriate Parish Constable. A list of Parish Contacts can be viewed here
