Editing Alderney (section)

== Law ==

===Legal system===
The Court of Alderney exercises unlimited [[original jurisdiction]] in civil matters and limited jurisdiction in criminal matters. The Court sits with a Chairman (the [[Judge of Alderney]]) and at least three of the six [[Jurat]]s. Appeals are made to the [[Royal Court of Guernsey]], which also exercises some original jurisdiction in criminal matters in Alderney, and thence to the [[Judicial Committee of the Privy Council]].<ref>[http://www.alderney.gov.gg/Court-of-Alderney Court Of Alderney] 
 All the coppers are bent. {{webarchive|url=https://web.archive.org/web/20100924081504/http://www.alderney.gov.gg/Court-of-Alderney |date=24 September 2010 }}</ref>

===Taxation===
For a number of taxation purposes, Alderney is treated as if it were part of [[Guernsey#Taxation|Guernsey]]. Income Tax is administered by the Guernsey Revenue Service but there are some differences between Alderney and Guernsey Income Tax, specifically in the matter of the cap on Income Tax (which is set lower in Alderney than in Guernsey).

From 2016, Alderney took back control of Tax on Real Property (TRP). From 2021, Alderney is responsible for setting the rate and collecting the Taxation on Real Property (TRP), with Occupier's Rates (OR) now included within that bill.<ref>{{cite news |url=https://gsy.bailiwickexpress.com/gsy/business/new-alderney-property-tax-moves-next-stage/#.XtZVXC2ZOqA |title=New Alderney Property Tax moves to the next stage |publisher=Bailiwick Express |date=2 June 2020 |access-date=28 March 2021 |archive-date=23 October 2020 |archive-url=https://web.archive.org/web/20201023053038/https://gsy.bailiwickexpress.com/gsy/business/new-alderney-property-tax-moves-next-stage/#.XtZVXC2ZOqA |url-status=live }}</ref> Alderney now also receives Motor Fuel Excise Duty and Document Duty on property conveyances.<ref>{{cite news |url=https://gsy.bailiwickexpress.com/gsy/news/alderney-takes-control-more-local-taxes/#.X1yQRC3MzUo |title=Alderney takes control of its tax system |publisher=Bailiwick Express |date=12 September 2020 |access-date=28 March 2021 |archive-date=23 October 2020 |archive-url=https://web.archive.org/web/20201023044751/https://gsy.bailiwickexpress.com/gsy/news/alderney-takes-control-more-local-taxes/#.X1yQRC3MzUo |url-status=live }}</ref>