Bermuda Immigration and Protection (Land-Holding Charges) Amendment Regulations 2013
FA E R
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AT F
TQUO U

BERMUDA

BERMUDA IMMIGRATION AND PROTECTION (LAND-HOLDING CHARGES)
AMENDMENT REGULATIONS 2013

BR 28 / 2013

The Minister responsible for immigration, in exercise of the powers conferred by
section 102C(1)(a) of the Bermuda Immigration and Protection Act 1956, makes the
following Regulations:

Citation
These Regulations may be cited as the Bermuda Immigration and Protection (Land-

Holding Charges) Amendment Regulations 2013.

Amends Schedule
The Schedule to the Bermuda Immigration and Protection (Land-Holding Charges)

Regulations 2007 is revoked and replaced by the following—

“SCHEDULE

(regulation 2)

LAND-HOLDING CHARGES

In this Schedule, “the statutory period” means the period of 18 months beginning
on 1 April 2013 and ending on 30 September 2014.

Type of
restricted
person

Type of land Means of
holding or
acquisition
of land

Charge

1

2

1

BERMUDA IMMIGRATION AND PROTECTION (LAND-HOLDING CHARGES)
AMENDMENT REGULATIONS 2013

Spouse of
Bermudian

Residential valuation
unit

Jointly with
Bermudian
spouse

Nil


Spouse, Child
or Parent of
Bermudian

Any Land held by
Bermudian
by any
means;
restricted
person has
an equitable
right in land

Nil

Permanent
resident

Residential valuation
unit that is not a
condominium unit

Any, other
than
by devise,
inheritance
or voluntary
conveyance

(a) during the statutory
period, 4% of the
value of the land

(b) after the expiry of the
statutory period, 6%
of the value of the
land

Condominium unit
that is not tourist
accommodation or a
hotel residence

Any, other
than by
devise,
inheritance
or
voluntary
conveyance

(a) during the statutory
period, 4% of the
value of the land

(b) after the expiry of the
statutory period, 6%
of the value of the
land

Any, other than
Spouse, Child
or Parent of
Bermudian, or
Permanent
resident

Residential valuation
unit that is not a
condominium unit

Any, other
than
by devise,
inheritance
or voluntary
conveyance

(a) during the statutory
period, 8% of the
value of the land

(b) after the expiry of the
statutory period,
12.5% of the value of
the land

Condominium unit
that is not tourist
accommodation or a
hotel residence

Any, other
than by
devise,
inheritance
or
voluntary
conveyance

(a) during the statutory
period, 6% of the
value of the land

(b) after the expiry of the
statutory period, 8%
of the value of the
land

Any, other than
Spouse, Child
or Parent of
Bermudian

Tourist
accommodation or
hotel residence

Any, other
than by
devise,
inheritance

2

BERMUDA IMMIGRATION AND PROTECTION (LAND-HOLDING CHARGES)
AMENDMENT REGULATIONS 2013

or voluntary
conveyance

(a) election to place on
hotel inventory

0% of
the value of the land

(b) election to keep for
private use

6.5% of
the value of the land

Any, other than land
of a specific type
referred to above

Any 5% of
the value of the land.

”.

Made this 26th day of March 2013



Minister of Home Affairs

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