Guernsey proposes commercial property tax changes for 2027

P.2026/82 is scheduled for debate on 3 November. Proposition 12 in the official PDF contains the draft Taxation of Real Property (Guernsey and Alderney) (Amendment) Ordinance, 2026. Section 1 would replace Schedule 1, Part I, Tables A1–A4 of the 2007 Ordinance; section 5 proposes commencement on 1 January 2027. These are proposals awaiting the States’ decision.^[1][2]

A category-specific freeze

Paragraphs 5.69–5.74 propose freezing hostelry and food outlets (B4.1), retail (B4.4), warehousing (B4.5) and associated land L1.3/L1.6/L1.7. Unlisted portions of mixed-use properties would still face standard increases. Warehousing relief extends beyond the initially targeted freight hauliers. Most other commercial tariffs would rise by 4.3%.^[2]

Comparing the schedules

The 2026 schedule reproduced in P.2025/121 lists B4.1/B4.4/B4.5 at £8.67/£15.23/£8.07 per property unit, associated land at 64p, regulated-finance offices at £59.00 and L6.1 parking land at £7.42. The proposed 2027 tables retain the six freeze-category tariffs, but put regulated-finance offices at £61.54 and parking land at £8.53. Paragraphs 5.75–5.78 describe the latter as a 15% increase, covering open parking land and land associated with purpose-built car parks.^[2][3]

Business planning implications

The practical implication is to assess the categories within each property separately when preparing 2027 cost forecasts. A retail or hospitality operation should not assume that every part of its premises receives the freeze. Final budgets should remain conditional on the States’ decision and the resulting operative instrument.^[2]