House and land tax
the rate of tax is 12.5% of the actual or imputed annual rental value of the property of owners of land or buildings, used for any purpose,with the exception of owner-occupied residences.
if buildings on the land owned by a person other than the owner of the land,the owner of the building is liable for the tax.
Damaged buildings are subject a reduced valuation in proportion to to extent of the damage. Reductions are also made pro rate where building have become unoccupied during the year.
(a) royal palaces owned by the Crown
(b)buildings owned by the government and which are utilized for public purposes
(c)public hospitals and educational institutions not operated for profit
(d)religious buildings
(e)buildings unoccupied for a period of 12 months or more
(f)buildings used as the personal residence of the owner.