https://www.fao.org/faolex/results/details/en/c/LEX-FAOC071025

Resource information

Resource Language

anglais

ISBN / Resource ID

LEX-FAOC071025

License of the resource

Copyright details

© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

This Act provides for the constitution of the Land Taxation Relief Board, for the de-rating of land for taxation purposes by the Minister, for the granting of relief from land tax and for appeals to the Minister against decisions of the Board.“Land tax” means property tax, parish rates, water rates, lighting rates or any other tax or rate based on the ownership or occupation of land. Any person liable to pay land tax in respect of land, may apply to the Board for a relief certificate if that land is used for agricultural purposes and, the valuation of the land, takes into account the possibility to use the land for other purposes than agriculture. A relief certificate shall not be transferable. Any person to whom a relief certificate or a de-rating certificate has been granted shall promptly notify the Board of any change affecting land subject of such certificate.

Implemented by: Land Taxation (Relief) Regulations. (1986)
Implemented by: Land Taxation (Relief) (Agricultural Land) (Derating) Order. (1995)

Legislation