Cadastre administers the Tax on Real Property (TRP) system of property taxation and maintains the Cadastre Register of Property Ownership.
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 imagery 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. Tax on Real Property (TRP) utilises the metric system to measure built property and land but Cadastre still maintain a record of the equivalent Norman measurements in Vergées and Perches.
- 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 usage) 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 Article 15 of The Taxation of Real Property (Guernsey & Alderney) Ordinance, 2007 as amended, to inform the Cadastre in writing within 28 days of the change.
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 the only indexed register of property ownership in Guernsey with records dating back to 1912. In 2007, Cadastre undertook to digitally scan paper records and migrate to a fully digital register. This was completed in 2010 and the Register continues to develop as a digital database, supporting numerous States Departments, Parish Constables, Guernsey Water, Recycling and authorised legal and property professionals.
- The Cadastre LAPIS Online service is a subscriber only service supported by Digimap Limited allowing authorised users to access the Cadastre register and view digital images of property conveyance documents (or property "deeds") and property plans registered at H.M. Greffe. For further information on how to apply for authorised access to the online service please contact us.
Building Permit Tracker
- New and existing building permits are regularly monitored by Cadastre and we will periodically write to 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
Tax on Real Property 2020 - Changes to the frequency of payments by Direct Debit
Property owners paying by Direct Debit are advised that the frequency of instalments will change from quarterly to monthly collections with effect from March 2020.
Customers electing to pay by Direct Debit will therefore now have 10 monthly instalments deducted from their bank accounts, collected from March to December inclusive, replacing the previous arrangement of 4 quarterly instalments in March, June, September and December.
Additionally, payments will now be collected on or immediately after the 28th of each month.
- To view answers to our FAQs or for any queries relating to records of property ownership, TRP assessments or payments please follow this link
- For queries relating to TRP appeals please follow this link
- 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