Land (Duties and Taxes) Act

Campement Site Tax and Campement Tax (Exemption) Regulations 2003

[GN 184 of 2003 – 4 October 2003] [Section 47]

1. These regulations may be cited as the Campement Site Tax and Campement Tax (Exemption) Regulations 2003.

2. In these regulations –

"agriculture" includes the use of land for grazing or conservation purposes and fish farming.

3. (1) Where a campement site is crossed by a public road, that part of the campement site other than that which lies between the public road and the high water mark shall be exempt from campement site tax.

(2) The exemption under paragraph (1) shall not apply except on production to the authorised officer of a memorandum of survey or survey report together with a site plan indicating that part of the site which lies between the public road and the high water mark and the other part of the site.

3A. (1) Subject to paragraph (2), where a person is granted a lease for a campement site on the terms and conditions specified in section 10(3) of the Pas Géométriques Act, he shall be exempted from payment of the campement site tax and campement tax due in respect of that campement site.

(2) Any campement site tax or campement tax due in the financial year in which the lease referred to in paragraph (1) takes effect shall be calculated on a pro rata basis in respect of that financial year and any amount paid in excess shall be refunded by the authorised officer.

[Reg. 3A inserted by reg. 3 of GN 123 of 2006 w.e.f. 23 September 2006.]

4. (1) Subject to paragraphs (2), (3) and (5), where a campement site is used primarily for agricultural purposes, the campement site shall be exempt from campement site tax.

(2) Where a campement site had been used primarily for agricultural purposes for any period ending 30 June 2002 and is situated partly within 81.21 metres from the high water mark, that part of the site which lies beyond 81.21 metres from the high water mark shall be exempt from campement site tax.

[Reg. 4(2) came into operation on 1 July 2002.]

(3) Where a campement site used primarily for agricultural purposes is situated partly within 81.21 metres from the high water mark and contains a building or structure on that part of the campement site which lies within 81.21 metres from the high water mark, the owner shall be exempt from the payment of campement site tax, except for the plot of land used for the building or structure.

[Reg. 4(3) came into operation on 1 July 2002.]

(4) For the purpose of paragraph (3), the plot of land used for the building or structure shall be the actual acreage used.

(5) Where a campement site is used primarily for agricultural purposes and is situated partly within 81.21 metres from the high water mark, that part of the campement site which lies within 81.21 metres from the high water mark shall be exempt from campement site tax where it forms part of a golf course.

(6) The exemption under this regulation shall not apply except on production to the authorised officer of –

 (a) a memorandum of survey or survey report together with a site plan of the campement site indicating that part of the site which lies within 81.21 metres from the high water mark and the other part of the site;

 (b) the actual acreage used for the building or structure referred to in paragraph (3).

(7) Where a campement site qualifies for exemption under this regulation, it shall be exempt from campement site tax in respect of the whole of the campement site for any period ending 30 June 2002.

(8) Notwithstanding paragraphs (2), (3) and (7), where any campement site tax has been paid in respect of the campement site, no refund of such tax shall be made.

5. (1) Regulation 4 shall not apply to a campement site used for a hotel.

(2) (a) Where a ca

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