THE LAND(DUTIES & TAXES) ACT - CAMPEMENT TAX

s. 12 - Interpretation
1. any campement site together with any building or structure, or part thereof, flat or apartment, thereon used at any time for the purpose of residence
2. “exempt owner” means an owner of a campement who uses the campement as his sole residence
3. “exempt owner” means an owner of a campement the market value of which is less than the amount specified in Part IV of the Fifth Schedule
4. “market value” means the open market value of the campement by reference to which the annual campement tax shall be calculated for a period of 3 years commencing on 1 July of every financial year
s. 13 - Campement tax
1. there shall be levied on every owner of a campement, an annual tax to be known as the campement tax.
2. The campement tax shall be levied at the rate specified in Part III of the Fifth Schedule and shall be calculated by reference to the market value of the campement after deducting
  1. the campement site tax leviable under Part VI in respect of the campement site
  2. the general rate, if any, leviable under the Local Government Act or any other enactment in respect of the immovable property
3. Where the aggregate of the campement site tax and the general rate or where the campement site tax or the general rate exceeds the campement tax leviable, no campement tax shall be payable in respect of the campement.
4. Where a campement is sold or transferred after 1 July in any financial year, the campement tax leviable on the campement in respect of that financial year shall be levied on the seller or transferor of the campement and shall, in no circumstances, be refundable.
5. No campement tax shall be leviable on an exempt owner
6. Where a campement is situated on a campement site which is used for agricultural or grazing purposes, the value of the campement for the purposes of this section shall be computed by reference to the market value of the building or structure thereon together with the campement site on which it is situated, the extent of which shall be 1A 25 (0.5276 hectare)
7. The campement tax shall, in respect of every financial year, be due on 1 July and shall be payable to the authorised officer in 2 equal instalments, the first on or before 31 July in that year and the second on or before 31 January next ensuing.
s. 14 - Declaration of campement and payment of tax
1. every owner of a campement shall, on or before 31 July in every financial year
  1. submit a declaration in a form approved by the authorised officer
  2. at the same time, pay, if any, the campement tax leviable
2. The declaration shall include
  1. full name of the owner and precise address of the campement
  2. zone of the campement site on which the campement is situated
  3. market value of the campement as at 1 July
  4. such other particulars and information as may be specified in the form
s. 15 - Change in circumstances
1. the new owner or the owner, as the case may be, shall give written notice thereof to the authorised officer within a period of 30 days from such change and do all such acts or things that are required to be done
  1. there is a change in ownership of the campement
  2. the campement ceases to be used as sole residence by the owner
  3. the market value of the campement being used as sole residence exceeds the amount specified in Part IV of the Fifth Schedule
s. 15A - Claims by authorised officer
1. the authorised officer may make a claim of the amount of campement tax which, in his opinion, ought to be payable together with any surcharge and that amount shall be the campement tax leviable on the owner
  1. the authorised officer is not satisfied with the declaration made under s. 14
  2. the owner has not submitted a declaration under s. 14
    1. Where a declaration under s. 14 in respect of a financial year is not made, the authorised officer may, at any time, make a claim of the amount of campement tax which, in his opinion, ought to be payable together with any surcharge under s.15B, for that financial year and that amount shall be the campement tax leviable on the owner
  3. no claim under this section shall be made where a declaration under s.14 in respect of a financial year
    1. after a period of 4 financial years from the end of the financial year in which the declaration is made
    2. is made after that financial year, after a period of 4 financial years following the financial year in which the declaration is made
2. any campement tax claimed shall be paid within 28 days of the notification of the claim.
s. 15B - Surcharge
1. The owner of a campement who fails to pay the campement tax within the period specified in sections 13(6) or (7) and 15A(2) shall be liable, in addition to the campement tax, to a surcharge representing
  1. 10% of the campement tax for the first month or part of the month during which the campement tax remains unpaid
  2. 2% of the campement tax excluding the surcharge for each subsequent month or part of the month during which the campement tax remains unpaid
  3. up to a maximum of 50% of the campement tax

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THE LAND(DUTIES & TAXES) ACT - CAMPEMENT TAX

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	Created by Darshan Roopun about 11 years ago