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Barbados Land Tax


My Client is domiciled, resident and ordinarily resident in the UK. She owns a Condo in Barbados which is let for holidays. She had incurred land tax this year which I understand is calculated on the value of the property. Does anyone know whether this is a form of income tax (in which case it appears to qualify for relief under the DTT) or whether is is more like the UK rates/council tax charge; in which case I guess it's an expense in the rental income accounts.



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11th Oct 2009 16:25

Land Tax
This is not a form of income tax as it is not based on income, it is a property tax and deductible against the rental income just like rates her. Land tax applies to other countries and most of the USA as well and is dealt with as a deductible against rental income. Have you considered that you should go and view/stay at the property to conclude this. I had to go to Florida to check this out,,8599,1907198,00.html
Took me a whole month and a cruise to the Bahamas form Port Canaveral on the Monarch of the Seas. I even discussed property taxex over dinner in the evenings as two at out table were property rental property owner. Shame I can claim for it though. Regards Peter

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11th Oct 2009 16:36

Land Tax

 Cheers. Must speak to client when I send her the tax return and point out that I need to view the property; great idea. Not sure how I explain needing to take the three kids with me :-)

Thanks for your help


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