Section 13: Campement tax

13. Campement tax (1) Subject to the other provisions of this section, 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 therefrom— (a) the campement site tax leviable under Part VI in respect of the campement site; and (b) 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. L4 – 9 [Issue 1] Land (Duties and Taxes) Act (5) No campement tax shall be leviable on an exempt owner. (5A) 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). (6) 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. (7) The campement tax leviable in respect of the financial year ending 30 June 2003 shall be payable in 2 equal instalments, the first on or before 31 October 2002 and the second on or before 30 April 2003. (8) The surcharge leviable under the Finance Act 1980 and the Finance Act 1981 shall not apply to this Part. (9) For the removal of doubts, “used” in the definition of “campement” shall be construed as available for use. [S. 13 inserted by s. 17 (d) of Act 20 of 2002 w.e.f. 1 July 2002; amended by s. 12 (b) of Act 18 of 2003 w.e.f. 21 July 2003.]