 There is also no VAT charged on goods and services, but import duties (Impôts) are charged on some goods brought onto the island at around 70–75% of Guernsey rates.However, the island does levy a Personal Capital Tax, a Property Tax, a Poll Tax ("Landing Tax") on visitors coming to the island, and a Property Transfer Tax (PTT) on residential properties when they are sold.The island has its own tax assessor (in 2016, this remained Simon de Carteret), who collects the Property Tax, PTT, and the Personal Capital Tax (direct tax).