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Green Or Gone
How Global Warming Shriveled Egypt's Mango Production
At the Mango Festival held in Aswan, Egypt
Ahmed Gomaa/Xinhua/ZUMA
Green Or Goneclimate changespecial seriesSourcesGreenMADA MASRCountries
Nada Arafat
ISMAILIA – Every year during the month of July, crowds gather in the mango farms of Ismailia, in northeastern Egypt, to pick the delectable summer fruit during its relatively short harvest season. But this year, as a result of erratic weather patterns throughout March and April, the usual bountiful mango harvest was severely affected with farmers witnessing a precipitous drop in yield. Some 300,000 farms saw an 80% decrease in productivity, leading to a supply shortage in the market and a corresponding 40% increase in the price of mangoes.
The effects of these climate fluctuations could have been mitigated by farmers, yet according to experts who spoke to Mada Masr, the agriculture minister failed to play a role in raising awareness among farmers and in providing agricultural guidance services.
Heatwaves kill crops
Mangoes are highly sensitive to changes in temperature. For germination to occur, the ideal temperature should be between 10 °C at night and 28 °C during the day, according to agricultural consultants. In Egypt, this weather pattern usually occurs in February. Mango trees then flower and the flowers turn into fruits that take 40 days to grow and be ready for harvest, according to Karam Suleiman, an agricultural engineer.
This year, however, according to mango farmers in Ismailia who spoke to Mada Masr, the beginning of the winter farming season experienced a sudden heatwave followed by another heatwave at the end of March. In both March and April, the temperature dipped to as low as 5 °C at night and as high as 25 °C during the day. Due to these erratic weather fluctuations, the mango flowers that develop into fruit fell before they could mature.
The typical average mango yield from one feddan (approx 1.03 acres or 0.40 hectares) ranges between 6 to 8 tons. This year however, the yield per feddan averaged between just 1 to 2 tons, according to several sources.
Frozen mango suppliers multiply purchases
A farm owner in Al-Tal al-Kebir on the Ismailia Desert Road, who spoke to Mada Masr on condition of anonymity, said that his farm produced approximately 35 tons of mangoes last year, whereas this year his yield did not exceed 4 tons. He added that many farmers in the surrounding area, which is famous for mango cultivation, experienced the same steep declines in yield.
The limited mango yield and the subsequent hike in prices has also prompted frozen mango suppliers to multiply their purchases from farms in order to capitalize and sell them next year at an even higher price, according to Ali Saqr, an agricultural engineer in a fruit export company, along with a number of other farm owners who spoke to Mada Masr. Mangos can stay frozen for up to two years.
Khaled Eweis, who buys mangoes and stores them in rented freezers then later sells the frozen mangoes to juice and dessert shops, explained to Mada Masr that juice shops usually use the Zebdia variety of mangoes, whereas dessert shops use Keitt mangoes. The latter is expected to be priced at 25 Egyptian pounds ($1.5) this year after having been sold for half the price at the same time last year.
Last year, Eweis bought Zebdia mangoes for 10–12 Egyptian pounds ($0.6–$0.7) per kilo then resold them for 16 ($1) after freezing them. This year, the Zebdia prices ranged from 17–21 ($1–$1.30) per kilo, and Eweis expects that the price after freezing will reach as high as 25 ($1.5).
The typical average mango yield from one feddan (approx 1.03 acres) ranges between 6 to 8 tons
Xinhua/ZUMA
Threat to water security
This is not the first time that mango production has been hit hard as a result of fluctuating weather patterns. A similar crisis in the mango harvest took place in 2018, and other crops, such as olives, potatoes, wheat, rice and cotton, have also been adversely affected over the last few years, according to Mohamed Fahem, the head of the government Climate Change Information Center. And human-induced changes to global weather patterns as a result of climate change point to increased agricultural challenges in the future.
The deadly heat waves, fires, hurricanes and other extreme weather events that have dominated headlines in recent years will only become more frequent in the coming decades, according to a United Nations report on climate change released in August. In its sixth assessment report, the UN's Intergovernmental Panel on Climate Change called human-induced changes to global climate systems "unprecedented." While the report calls for drastic cuts to the global emission of greenhouse gases, much of the effects of climate change are already locked in for decades to come.
Among the areas most vulnerable to climate change is agriculture. A 2018 report titled Sustainable Agriculture and Climate Changes in Egypt found that climate change can have drastic effects on agriculture through changes in temperature, rainfall, CO2 levels and solar radiation. Meanwhile, a 2020 European Union report also found that climate change will pose a threat to global food production in the medium to long-term through projected changes in daily temperature, precipitation, wind, relative humidity and global radiation.
According to various studies, climate change gradually reduces the duration of spring, autumn and winter, which in turn affects the crops that are cultivated during those seasons. In Egypt in particular, the country's agricultural crop map will likely change as a result of a prolonged summer season, according to a study by former Agriculture Minister Ayman Abou Hadid, published in 2010 when he was heading the Center for Agricultural Studies. The study predicted that grain cultivation will gradually move north from Upper Egypt due to increases in winter temperatures, though it did not give a projected timeframe.
Cold and heat waves
Climate change also increases salinity levels in soil due to rising sea levels, which in turn renders the soil only suitable for crops that can handle high salinity yet still require intensive irrigation to mitigate the salinity levels. At the same time, Egypt is currently facing a threat to its water security due to the changes in rain patterns and droughts as well as the potential effects of the Grand Ethiopian Renaissance Dam.
According to Fahim, the increased cold and heat waves Egypt has experienced has led to the emergence of new, mutated varieties of pests and fungal diseases that are resistant to chemicals. For example, in 2018, aphids and whiteflies spread due to the shortened winter season, and the accumulation of these pests led to huge losses in potato and cotton yields. Meanwhile, palm trees were harmed due to the appearance of red palm weevils.
How farmers counter mango losses
The severe losses in the 2021 mango yield were hard to avoid, but is there a way to counter them?
Karam Suleiman, an agricultural engineer, believes that better methods of agriculture, irrigation and fertilization, along with raising awareness among farmers about the dangers of climate change and how to monitor weather fluctuations could succeed in mitigating such outcomes.
However, Egypt appears currently incapable of providing sufficient safety networks to farmers in order to enable them to confront the effects of climate change.
An example of this is apparent in the failure to enforce mechanisms for warning farmers about potential difficulties in upcoming farming seasons. In June, a report by the Center for Agricultural Studies warned about a decline of as much as 85% in the productivity of farms in Ismailia, where mangoes are mainly cultivated, as well as farms in Sharqiya, Suez and Beheira, due to climate change. However, this report only reached about 13 farmers and owners of mango farms, according to agricultural sources who spoke to Mada Masr.
Ahmed Asal, a mango farmer in Qantara in Ismailia, told Mada Masr that there has been no guidance from authorities in helping farmers understand climate change and how to respond to it. "No one told us what to do and we never received any compensation for our losses," Asal said.
Mangoes are highly sensitive to changes in temperature
Agriculture engineers must become climate engineers
Agricultural guidance is a service offered by the Agriculture Ministry to raise awareness and educate farmers about all aspects of farming. The service is usually provided through agricultural engineers who are based in the agricultural cooperatives that exist in every city and town.
Fahim, the head of the Climate Change Information Center, works to play a similar role through his Facebook page and, at times, on various TV channels and newspapers, by raising awareness about weather fluctuations and their effects on agriculture. However, his insights do not have a wide enough audience, particularly at a time when the agricultural guidance is dwindling despite the opening of the Agricultural Guidance Center in Qantara earlier this year under the auspices of the Agriculture Ministry.
"Agricultural guidance has been doing a good job lately, but only in the media, not on the ground," said Alaa Khairy,* an engineer at the Central Laboratory for Climate Change. "If they were really working on the ground, farmers would not have lost as much as they did."
More important crops like wheat will be next
What exacerbates the crisis is that those who are harmed the most are small farmers — those who have between 10 to 20 feddans of land — who cannot afford to take preemptive precautionary measures to mitigate erratic weather patterns nor hire experts who can help them make better decisions about how to handle sudden climate fluctuations. Those farmers also cannot afford to provide covers for their fruits during hot seasons, which is one way to prevent crop damage that is quite costly.
This year's crisis is expected to be repeated in the coming years due to the rapid consequences and effects of climate change on global food security. Aside from mangoes, the effects of climate change are projected to affect far more important crops, such as wheat, with reports showing global wheat crop losses due to heat and drought, a particularly worrisome development for Egypt — the largest importer of wheat in the world.
"In the coming period, agricultural engineers must become climate engineers as well," Suleiman said.
*Pseudonym
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MADA MASR
Mada Masr is an independent Egyptian online newspaper, founded in June 2013, with content in Arabic and English.
Deep Inside The Ecological Devastation Of Mexico's Avocado Production
As avocado production stifles biodiversity, depletes water reserves and takes over once-forested land, farmers and environmentalists in Jalisco warn that Mexico's "green gold" may not be so green after all.
Green Or GoneGLOBAL PRESS JOURNALspecial seriesSourcesGreenfeatured-post
ZAPOTLÁN EL GRANDE — Ten minutes away from downtown Ciudad Guzmán, the municipal capital of Zapotlán el Grande, is a small century-old ranch, where fruits and vegetables sprout from the ground and fall from the trees. It's a picture of biodiversity fast fading from Mexico's western state of Jalisco.
Ranch owners Rogelio Trejo and Yaskara Silva, who inherited the land from Trejo's parents, have seen the change take place. Once upon a time, sage would turn surrounding mountains into a sea of blue-green. Now, there are avocado farms as far as the eye can see.
"They've destroyed our natural forests," Trejo says.
Mexico is the world's seventh-largest agricultural exporter, with agro-industrial exports expected to reach $46 billion this year, the highest in 30 years. Among its most significant exports is the avocado, of which it is the world's top producer. Consumed locally for millennia, in recent years, avocados have skyrocketed in popularity outside of Mexico — especially in the neighboring United States, which consumes 3 out of every 4 Mexican avocados sent abroad.
Expansion's effects on farmers
During the Super Bowl alone, according to one 2020 estimate, U.S. football fans eat their way through 7% of annual consumption in a single day. Until this year, all avocados exported from Mexico to the U.S. came from a single state: Michoacán. This summer, however, Jalisco became Mexico's second supplier to the lucrative market — an occasion described by Governor Enrique Alfaro as a "historic day for Jalisco and … the development of our countryside." Small farmers in the state, however, faced with the consequences — environmental and otherwise — of increasing avocado production are far less enthusiastic.
"We noticed there were no corn leaves for making tamales because corn is no longer being cultivated," says Carmen García, a feminist educator, referring to Zapotlán el Grande. In 2021, more than 57% of farmed land in the municipality was taken up by avocado orchards, accounting for more than a fifth of the state's total avocado output. Jalisco ranks second in avocado production in Mexico, although it lags far behind Michoacán in terms of total output. But production is growing faster here than anywhere else. According to data from the government's agriculture and fisheries information portal, avocado cultivation increased by 527% between 2012 and 2021.
Farmers are experiencing the effects of this expansion in multiple ways. According to a study by Alberto Gómez Tagle, of Universidad Michoacana de San Nicolás de Hidalgo, in the city of Morelia, avocado farms require four to five times as much water as an equivalent area of pine forest. When avocado trees are irrigated, because their roots are relatively horizontal, water is less likely to seep into the subsoil — in other words, an avocado tree can replenish only a fraction of soil moisture compared to a pine tree. Silva and Trejo's well, which they use to water their farm, would typically accumulate 3 to 4 meters of water. Now, one meter is a bounty.
"Last year, we lost our first harvest of vegetables due to lack of water," Silva says.
Ecological consequences
"Ecological agriculture is inextricably linked to the right to healthy food," says Jaime Morales, an agroecologist and founder of an agroecology training center in Jalisco. The expansion of industrial agriculture — boosted by state and taxpayer money, he says — and the accompanying threat to family-owned small farms is endangering this right in a country where more than 55% of rural households are food insecure.
Many medicinal plants are burning up
Locals also point to changing climatic conditions, which they say are a result of changes in land use. Zapotlán el Grande, located in southern Jalisco, among the foothills of Nevado de Colima and near the Sierra del Tigre mountain range, used to be cool and abundantly rainy, García says. Less than a decade ago, maximum temperatures tended to be in the high 20s Celsius; this May, however, temperatures reached 38 degrees Celsius (100 degrees Fahrenheit). Indeed, according to one analysis, Zapotlán el Grande experienced the greatest growth in avocado production between 2009 and 2018 — from 2,400 tons to almost 37,000 tons — and, in the same period, ranked ninth out of 125 Jalisco municipalities in terms of most tree cover lost.
As avocado production in the municipality shot up by 509% between 2010 and 2021, crop diversity plummeted. In 2010, farmers in Zapotlán el Grande grew 39 types of crops, whereas, in 2021, they cultivated just 15 different crops in the area.
"Many medicinal plants are burning up, such as mullein, arnica and sage," Silva says. Native fruit trees — such as tejocote (Mexican hawthorn), apples, pears, plums, pomegranates, black cherries and blackberries, some wild and some cultivated — are also disappearing, García says.
Avocado production and deforestation
In neighboring Michoacán, 30% to 40% of recent deforestation was driven by avocado production, according to Global Forest Watch, an online monitoring tool. In Jalisco, agricultural expansion is the second-greatest cause of deforestation. In both Jalisco and Michoacán, it is illegal to cut down trees to cultivate avocado, but if land is burned, then a change of land use is permitted. Thousands of hectares of trees have been set on fire in the mountains around their ranch, Trejo says. Later, avocado orchards were installed. According to official data, 14% of avocado orchards in the state are on land previously destroyed by fires.
Jalisco's Ministry of Agriculture and Rural Development did not respond to requests for comment.
They are destroying a forest that took hundreds or thousands of years to develop.
Néstor Rodríguez, who grew up in San Gabriel, a municipality within a protected natural area next to Zapotlán el Grande — Parque Nacional Volcán Nevado de Colima, which has the second-highest number of hectares of avocado crops in the state — says he began to see avocado orchards spring up in place of forests six years ago. "I consider it a crime that, out of human voracity or economic interest, they are destroying a forest that took hundreds or thousands of years to develop," he says.
"This industry is destroying us"
One avocado cultivator in Zapotlán el Grande, who wishes to remain anonymous for fear of retribution, says he pivoted to growing the fruit because it is more profitable than corn. (In 2018, the production value per hectare of avocado trees was nearly four times as much as a decade earlier.) "But there is also a big difference in the investment," he says.
As a result, many of the avocado orchards in Jalisco do not belong to small farmers from the state — rather, says Everardo Pérez, director of a development research center, locals rent their land since they cannot afford the necessary investments.
Cultivators from Michoacán began arriving here to plant the fruit around the year 2000, says the anonymous avocado grower. Before that, he adds, there was only one avocado orchard in all of Zapotlán el Grande.
"If you want avocado, you need to have a deep well because there are no rivers," he says. His own well is about 200 meters (656 feet) deep. "I've heard of some wells that are as deep as 1,000 meters [3,281 feet]."
Meanwhile, Silva has a message for avocado aficionados. "I would like us to embark on a silent strike against avocados," she says. "Because this industry is destroying us."
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Why St Kilda and Melbourne were doomed to fail in the pre season
John Donohoe Cadet
St Kilda and Melbourne were set up to fail this season after an off season when punters believed they would both improve so rapidly that they would play in the finals this season.
Many experts believed that St Kilda showed enough in 2016 to send them back to the finals after a five year absence. The Saints finished 2016 12-10 and missed finals by only percentage.
The Demons ended the season in 11th, but showed some real potential in the back end of the season, causing people to debate if these two sides were ready to take the next step.
Both sides got busy recruiting, with the Saints bringing in Nathan Brown to shore up their defence, and Koby Stevens and Jack Steele for some midfield depth, while they regained the services of Jake Carlisle after a year off.
Melbourne looked to get some defensive security and brought in Michael Hibberd and some senior experience in three time Premiership player Jordan Lewis.
Both teams were well prepared, but still very young, for example, Melbourne have the third youngest list in the competition this season at 23y, 233 days. St Kilda has the seventh oldest at 23y, 350 days.
Sure, both sides had strong JLT campaigns which saw the Saints lose one match to the Sydney Swans, while the Demons only loss came against the Eagles in the final round.
Fans and experts alike were all believing that these two sides were finally ready to take that next step.
Alan Richardson joined the AFL 360 lineup to talk tactics, and the Saints were all of a sudden back in the spotlight after years of being a team no one really noticed or cared about due to their poor performance.
The Demons had one of the most high profile players in the competition and some exciting youngsters that would usher in a new era of success. They too were back in the spotlight in a big way.
The Saints, who finished ninth last season were given a horror fixture, that was always going to play against them, while the Demons inconsistencies are still evident this season after three straight losses to teams they could have beaten.
Yet, here we are, five rounds into the season, and both sides have been beaten three times and have two wins to their name. Both sides have had some exciting moments, and the progression is evident, but they haven't yet looked like finals sides that can compete with the best in the league.
Yes, it is early, but the expectations are yet to mirror the reality for these two teams, who now face an uphill battle to get to the finals, due to the even nature of the competition.
St Kilda have had losses to Melbourne, West Coast and Geelong, all teams, it seems are better than the Saints at this point in time. The Demons have dropped three straight to Geelong, Fremantle and Richmond.
Both teams have not been blown away in any of these games, and were in it right to the end. Which shows a natural progression, but it puts a lot of pressure on two young developing teams to play finals at this stage.
Both teams are certainly capable of turning their fortunes around this season, however it is clear that they may have been overhyped throughout the pre season, and are yet to live up to expectations this year.
Both teams are set for success, no doubt about it, but to think that two of the youngest teams in the game were set for greatness in 2017, was just unrealistic. They can turn it around this year, but maybe 2018 is the time that both of these teams announce themselves as true finals contenders.

redpajama_set_name: RedPajamaCommonCrawl


The chassis of the drive is made from a special ICI material to ensure virtually no resonance. This is a cast material, which has extremely good internal damping features, because of the added extras. They also use 8 LRP elements (Low Resilience Polymer) in their sub-chassis-construction, which decouples the plant level from the base on the one hand, and fights oscillation in the material on the other hand. The LRP elements are arranged in the chassis corners and around the platter bearing. When you compare these to metal spring constructions, there are no longer any obnoxious material resonances of the spring or phenomenon of sway. The setting up is uncomplicated and quick, because you only have to care about the horizontal adjustment; no additional adjustment necessary, like for example spring elements etc.
The platter is a composite construction, made from aluminum and cast acryl, enriched with filler. The weight is 12kg and because of damping purposes , there are grooves on the downside in not harmonic distances. These grooves are filled with vibration blocking material. To decrease reflections of oscillation which occur during sampling, the center is made from Teflon and hollow in the middle. The bearing bush , which is made from steel, is attached as part of the massive turntable.
The rotation-center of the platter is a ceramic ball in the middle of the inverse bearing. Both, bearing bush and vertical axis are made from multiple hardened steel. In numerous production steps, the contact areas get an intensive polish, which requires a couple of days. Accurate selection and very little tolerance guarantee a perfect, noiseless operation and long lifetime. All moving parts are supplied with a very thin but very good special oil from an oil reservoir at the bearing base. Due to the massive body and the special geometry of the bearing, our platter bearing doesn't tend to oscillate like most of the other. That is proven by objective measurements we made with the pulse measuring process. Pulses at different areas on the platter are dying out consistent and with high edge steepness.
The drive unit is totally separated from the running gear. A very thin string made from polyamide carries the power from the pulley to the platter. You can switch electronically between 33 rpm and 45 rpm. A LSC-Controller (Linear Speed Controller) monitors all the time the speed and keeps it absolute constant. These from AMAZON developed controller are only used in Amazon turntables. In addition, you can fine-tune each speed separately. Therefore they use padder with a gearbox 1:25.
The heart of the drive is a DC-motor, which is usually used in nautical navigation devices. This motor is stored isolated and swimming in a massive box. The result is an absolute constant speed with perfect running smoothness.
The integrated rechargeable battery power supply is unique for analogue drives. In play mode, the rechargeable batteries as well as the motor are totally separated from the mains supply. Thereby, all the disturbing influences from the mains supply are kept away and an absolutely smooth running motor is guaranteed. All AMAZON motor units have an intelligent circuit, which monitors all parameters of the NiMH-batteries while charging and discharging. The system recharges the batteries automatically, when it is not in use. One charging cycle is enough to listen to 180 LP's.
Tonearms: Compatible with all tonearms upto 12″ and tangential tonearms.


The appliance ships with a Secure Shell (SSH) server that you can use to securely transfer files to and from the appliance. You can configure the SSH server by clicking the SSH Server link. This page includes links to various options, such as Networking, Authentication, and Access Control.
SSH is a protocol for securely logging into and transferring files to and from a UNIX system over a network. All SSH traffic is encrypted so that anyone listening on the network cannot capture passwords, unlike the insecure telnet and FTP protocols. An SSH server is a daemon process that runs on a UNIX system waiting for connections. An SSH client is a program that connects to a server to start a remote login session or transfer files. Both the client and server authenticate to each other to ensure the other's identity. Client authentication is performed with a user name and password or a user name and private key, while server authentication always uses a key.
The /etc/ssh directory contains the configuration files used by the SSH server. The primary file is sshd_config, which consists of a series of directives, one per line, which set options such as the list of denied users or the IP address to listen on. This directory also contains the ssh_config file, which sets options that apply to the SSH client programs (such as ssh and scp) that run on your system. Both files are directly edited by the SSH Server WAI module described in this topic.
By default, the SSH server on the appliance is started at boot time. You can ensure that sshd is enabled on the Bootup and Shutdown page (see Configure a service to start at bootup). The SSH server enables clients to log in and transfer files immediately using the default configuration, when the server process is started. In a typical system, very little configuration is required because the defaults are suitable for a typical server.
The main SSH Server page displays links that enable you to configure settings such as authentication or networking. The implementation and version of SSH installed is displayed at the top.
Apply Changes Instructs the SSH server to reread its configuration file. Changes made in this module do not take effect until you click this button.
Stop Server Stops the running SSH server. When it is stopped, no users can log in over SSH, but existing connections remain active.
By default, any UNIX user is allowed to remotely log in to the SSH server, or to use it to upload and download files. However, this might not be appropriate for your system. For example, on a mail server system, you might wish to allow users to only log in to POP3 or FTP servers.
On the main SSH Server page, click the Access Control icon to specify allowed and denied users.
To block everyone except a few users, enter a list of user names separated by spaces in the Only allow users field. You can use the * and ? wildcards (for example, foo* allows any user whose name begins with foo). Similarly, to deny SSH access for everyone except the members of some groups, complete the Only allow members of groups field. Users who are secondary members of any matching groups are also allowed. If both fields are completed, users specified in either are allowed.
Alternatively, you can block only a few specific users or groups using the Deny users and Deny members of groups fields. Again, you can use wildcards, and if both fields are completed, users from either are denied.
Click Save to update the SSH server configuration file and return to the main page.
Click the Apply Changes button to activate the new restrictions.
Note You can also use the /etc/hosts.allow and /etc/hosts.deny configuration files to block untrusted client hosts.
The SSH server on the appliance accepts connections on all of its IP addresses by default. To restrict the IP address that the appliance accepts connections on, in the Listen on Address field, select Entered Below. Select Address from the list, and enter the IP address in the text box.
To use the default SSH port (22) specified in the Listen on port field, select the Default option. Otherwise, select the other option, and enter the port that the SSH server should listen on when bound to this IP address.
To change the default port that the SSH server listens on, enter the new port number in the Listen on port field. Defaults to 22.
Use the Accept protocols field to configure the SSH protocol versions that the SSH server supports. Defaults to SSH v2.
To disconnect clients that crash, set the Disconnect if client has crashed option to Yes. This is the default.
To configure the time the SSH server waits before the client authenticates during a login attempt, enter the time in seconds in Time to wait for login. For no restriction, select Forever (the default).
The SSH protocol provides support for port forwarding, which allows clients to access ports on the server's network that they could not ordinarily. Even though this is very useful for users, you might consider it a security risk because it allows anyone using SSH to effectively bypass IP address restrictions on internal servers. To disable this, change the Allow TCP forwarding field to No.
The Allow connection to forwarded ports field determines if hosts other than the server are allowed to connect to ports forwarded back to the client. You can set this to No to protect client users from attackers who misuse possibly insecure forwarded connections back into the client's network (the default).
Click the Save button to save your changes and return to the main page.
Click the Apply Changes button on the main page to activate your changes.
You can configure how clients authenticate and the messages that are displayed to them after login. For example, you can permit or deny authentication by user name and password or user name and certificate, stop the root user logging in, and control if rlogin-style .rhosts files are trusted.
Click the Authentication icon on the main SSH Server page.
To prevent users logging in with a password, change the Allow authentication by password field to No. This means that only certificate authentication is accepted, which restricts users who have not logged in before, and cannot create a private key.
To allow or deny logins with an empty password (assuming this is correct for a user), change the Permit logins with empty passwords field. For example, you can block this until users have set their passwords by some other method.
Even though a root login over SSH is much more secure that one over telnet (which is unencrypted), you can still prevent logins by root. The Allow login by root field is set to No by default. You can also select Only with RSA auth to force root logins to use a certificate for authentication, or Only for commands to only permit the execution of a single command instead of allowing a full interactive login.
To stop users from using certificates to authenticate (and force use of passwords instead), select No in the Allow RSA authentication (SSH 1) field. You can use this to force users to enter a password every time, instead of relying on a possibly unencrypted private key to do the authentication.
Similarly, you can also select No in the Allow DSA authentication (SSH 2) field.
To stop the server strictly checking permissions on users' files in their ~/.ssh directory, select No in the Check permissions on key files field. Even though turning off these checks is a bad idea from a security point of view, they can be annoying for users who have set the wrong permissions and cannot figure out why they cannot be authenticated with a certificate.
To enable the server to display the contents of the message-of-the-day file to users after logging in, select Yes in Display /etc/motd at login. This file usually contains information about your system or notices to users.
If you do not trust the contents of users' ~/.ssh/known_hosts files, select Yes in the Ignore users' known_hosts file field. This protects against users configuring host-based authentication with hosts other than those configured by the administrator.
To send a message to clients before they log in, select the second option in the Pre-login message file field, and enter the full path to a file containing the text of the message in the text box. For example, this often contains a warning about unauthorized use of the system.
To specify a non-default file containing public keys used for user authentication, select the File under home option in the User authorized keys file field, and enter the full path to the file.
If you do not trust the contents of .rhosts files, select Yes in the Ignore .rhosts files field. This is the default. These files trust the client host to have already authenticated the connecting user, and are rather insecure due to the ease with which a source IP address can be faked.
The SSH Server module is primarily for configuring an SSH server, but it also enables you to set options that apply to all client connections made from your system using the ssh and scp commands. You can set options for connections to all hosts, or to a specific host. For example, you can set the port to connect to, the protocol to use, and local and remote ports to forward. The settings in this module apply to all users on your system, but can be overridden by individual users who edit their ~/.ssh/config files. This section only describes fields that are useful on a global level.
On the main SSH Server page, click the Client Host Options icon. This displays a page containing one icon for each host that options have been set for. Unless you have used this page before, only the special All hosts icon is displayed. Click this to edit options for connections to any host.
Click the Add options for client host link at the bottom of the page to specify a host and the options that apply to it. All fields have a Default option, which indicates that the setting for all hosts is used instead. This enables you to define options globally, and then override them on a per-host basis.
In Options for host , enter the name of the host (used in the ssh command line) that the options apply to. You can use wildcards (for example, enter *.acme.com to match any host in the acme.com domain. The name must match that used by users in the ssh and scp command. If you enter foo , and a user runs ssh foo.acme.com, the options do not apply, even though both names resolve to the same IP address. For this reason, you can enter the host name as foo* to catch both possibilities.
To enable SSH clients to connect to a different host name instead, complete the Real host name to connect to field. This can be useful if combined with the Port to connect to field to secretly redirect user connections to a host to a port on another address, which is a tunnel to the actual destination.
To force clients to use a different port by default, complete the Port to connect to field. This is useful if the SSH server on a host runs on a different port from the usual 22, and you want to avoid explicitly specifying the port in every ssh and scp command.
By default, the SSH client and server compress and expand data sent between them, which can speed up large transfers of compressible data. However, sometimes this can slow things down or be a waste of CPU time (for example, if you are using scp to copy lots of GIF files, or connecting to the host over a fast network). To turn off compression, change the Compress SSH traffic field to No .
Normally, the SSH client treats the ~ (tilde) character as an escape that indicates that the next character entered by the user is a ssh command. For example, ~. closes the connection, and ~^Z suspends ssh. The Escape character field enables you to use a different character by selecting the third radio button, and entering a single character in the text box. You can disable escape support by selecting None. This is useful if you are using the ssh command to transfer binary data that may contain a tilde.
If compression is enabled, the Compression level menu controls the trade off between CPU utilization and the amount of bandwidth. If you select Worst (1), very little compression is performed. If you select Best (9), a lot more CPU time is expended on reducing the amount of data transferred.
By default, SSH clients use the privileged source port when connecting, which indicates to the server that it is a trusted program and provides correct information about the user running it. This is necessary for rlogin-style authentication, but unfortunately many networks have their firewalls configured to block connections with privileges source ports, which completely blocks SSH. To enable the clients to use a normal port instead, select No in the Use privileged source ports field. Unless you are using host-based authentication, this causes no harm.
To set the SSH protocol versions that clients try when connecting to this server, choose Selected in the Try SSH protocols field, and select the protocols to try. The default is both.
Click the Create button at the bottom of the page to save the new per-host settings. These are used by all new client connections made from your system from now on.
When a set of host options is created, an icon for the host is displayed on the Client Host Options page. You can click this icon to make changes, and click Save. To remove the host, and have connections to it revert to the default options, click Delete. You can also change the defaults that apply to all connects by clicking the All Hosts icon, and making changes. Of course, some fields do not make sense in this context, such as Real host name to connect to and Port to connect to, and should not be used.
On the main SSH Server page, click the User SSH Key Setup icon.
Select the Setup SSH key for new Unix users check box, so that ssh-keygen is run for new accounts.
To enable the new user's public key to be added to the list of keys that are authorized to use the account, select the Copy new identify.pub to authorized_keys check box. If this is not selected, the user must do this manually before authentication with their new certificate is accepted.
To set a passphrase for new users' private keys, select the Use password as key passphrase check box. If this is left unselected, no passphrase is set (which is more user-friendly, but less secure).
Allow X11 connection forwarding: Select whether to run X11 applications on the server and have an X11 connection tunneled back through the SSH connection to your local display.
X11 display offset: Enter the first display number available for X11 forwarding. This prevents the SSH daemon from interfering with X11 servers.
Full path to xauth program: Enter the full path to xauth (for example, /usr/X11R6/bin/xauth).
System log facility: Select the syslog facility used to log error and information messages from the SSH server.
Logging level: Select an SSH logging level from the drop-down list.
Server key size: Enter an SSH server key size (for example, 2048 bits).
Server key regeneration interval: Enter how often the SSH server regenerates the key used for encrypting connections. For more security, specify less seconds.
PID file: Enter the location of the file that contains the process identifier of the SSH daemon (for example, /var/run/sshd.pid).
Use separate unprivileged process: Select whether to use a separate process for additional security. This restricts the potential effects of programming errors. A bug in a separate unprivileged child process cannot compromise the system.


text:
Fast freshman: Deerfield's Will Holtz making a name for himself in formula racing
By Steve Sadin
Pioneer Press |
Will Holtz of Deerfield, seen here driving his 1.5-liter racecar with a Mazda engine, is working toward his goal of being an IndyCar Series driver. (Chris Holtz photo)
Will Holtz is a Deerfield freshman and can't get his driver's license until next year, but that hasn't stopped him from reaching 125 miles per hour in an open-wheel race car with a Mazda engine.
Holtz is just beginning his career in auto racing. He won the first race he entered in September and recently competed in the Lucas Oil School of Racing Scholarship Shootout in Sebring, Fla. His dream is to drive in the IndyCar Series.
Though Holtz said he did not finish among the top five racers to earn scholarship money for next year's racing season, he gained experience against some of the toughest competition he's faced so far. His 2020 season will begin in April in Florida.
"It was a really cool learning experience," Holtz said. "In the five racing sessions, I improved each time. It was three days of pure motorsports training."
Along with driving at high speeds, Holtz said the three-day event included seminars and business training.
The competition itself included the five races, driving in a simulator and an interview. Chris Holtz, Will Holtz's father, said all three elements were included in the scoring to determine the top five finishers.
"The races were not head-to-head," Chris Holtz said. "They were about getting the best time. When it was all done, the judges went in a room, came out and announced the top five."
Of the 27 racers who competed, only the top five were announced. Will Holtz did not learn whether he was on the cusp of the top five or further back in the pack. Chris Holtz said this level of racing is similar to the rookie leagues in pro baseball.
Will Holtz's fascination with motorsports started on a family vacation when he was 7. He said his family went to a small race track, and he was hooked as soon as he saw the competition. Two years later, he was racing go-karts and doing well.
Will Holtz said he was ready for the next step this summer and moved into small open-wheel cars on the Formula 1600 circuit. His first Formula 1600 event was in mid-September at Road America near Elkhart Lake, Wis., on a four-mile closed course.
"I won my first race," Will Holtz said. "The car felt a little slow because everyone was behind me."
Will Holtz has been working with coach Peter Stolz of Manitowoc, Wis. Stolz said there aren't many racers as young as Holtz.
"He is unusual with his maturity and focus," Stolz said. "He listens and does everything he needs to do to improve."
Once Will Holtz decided to pursue motorsports as a career, he learned it was a business. Sponsorships are necessary. He approached Doug Weiss, a Deerfield resident and co-founder of Hello Delicious Brands, which makes snack foods.
New Trier, Deerfield hockey announcers bring big-game atmosphere to the rink
Halle Abrams adds scoring depth for Highland Park girls basketball
College Notes: Niles West's Sam Galanopoulos chipping in for Loyola women's basketball
Highland Park's Charlie Lens wrestles well at Randy Conrad Invite
Wise Warrior: Mallory Sawyer is Deerfield's mental leader
Holtz and Weiss had known each other for quite a while. Weiss said Holtz was prepared with a presentation and a plan to help promote Hello Delicious Brands' products through racing.
"Will did an amazing PowerPoint presentation," Weiss said. "He had good ideas about how to help us make money. He hands out our product and makes people aware of our brand. He is up on social media."
Steve Sadin is a freelance reporter for Pioneer Press.
Twitter @Pioneer_Press


This one deserves some explication [elucidation] [exposition] [definition] [words].
What do you get when you take one graphic designer [Neil Donnelly], a year or so of writing about [Bikes] [France] [Belgium] [Dream Cakes] [Dean + Jelle + Nicholas] [Beer] and splash it across a jersey? You get This. You get an ode to Tenspeed Hero, to Belgian boys with flat tires and Danish girls selling sweet cakes, a walk down a specific memory lane as seen by a singular Yale-educated designer who enjoys oxford shirts and Norwegian Black Metal.


text:
SF program rewards crime reporters
San Francisco Supervisor Ross Mirkarimi is questioning the latest city effort to keep peace on the streets. A $1,000 reward will be given to those who anonymously report people with illegal guns. The campaign rolled out a couple of weeks ago, and so far, no one has responded.
There have also been no takers for the city's quarter of a million dollar reward for help solving 16 high profile murders, including the fatal shooting of anti-violence activist Terrell Rogers.
"It's not about the money. It's about making a cultural change in how people think and how feel about their willingness to step forward," says Emily Rogers, victim's sister.
Homicide Lieutenant Mike Stasko indicates he's seeing that change and points to an outpouring of tips in the recent triple homicide of the Bologna family. An arrest has been made in that case.
"I think a lot of people now are just doing the right thing," says Stasko.
"I'm glad that particular kind of outrage resulted in an arrest, but that has not been the norm in San Francisco," says Supervisor Ross Mirkarimi.
Mirkarimi says what is working in some parts of the city including Western Addition is the police department's so called zone enforcement.
It's law enforcement saturation of hot spots, combined with violence prevention efforts created by communities, including recreation programs like the one at the Booker T. Washington Community Center and outreach workers who patrol the streets.
"When I see them doing things I just go straight to them and talk to them," says Ivory Peterson, Community response Network.
There have been 58 murders so far this year, down from 65 this time last year. No one is sure what accounts for the drop, but everyone hopes the trend continues.


It little matters that Europe's parliament has few powers and is largely absent from evening newscasts between elections. A European Parliament election is still a political point of reckoning for incumbents. Like US congressional elections, which are deliberately intercalary to presidential ones, Europarliament elections can either reinforce a national government or rebuke it.
Judging by the questions being asked, New Democracy was still on the defensive quite late into the game. This is arguably the first election since 2000 in which its scandals eclipse those of Pasok. On May 27, Prime Minister Kostas Karamanlis spent half of an exclusive interview with Mega, the country's highest-rated television network, submitting to questions on the Vatopaidi land exchange, ruling party deputy Aristotelis Pavlidis and the early closure of parliament.
Socialist leader Yiorgos Papandreou, on the other hand, has been able to talk about a tired administration as part of an ideologically bankrupt "neoliberal" movement that brought us greed, inequality and the collapse of the financial system.
More to the point, this is ND's first election battle since 2000 with unfavourable polls. Four published in the last week put it between 2.8 and 6 points behind Pasok. This was consistent with several published the week before, which put Pasok ahead by between 2.8 and 5.5 points.
There are two kinds of loss New Democracy is seeking to defend itself from. First, it has to narrow the gap as much as possible below the 3.7 point difference with which it beat Pasok in 2007. ND's ability to recover from what is increasingly shaping up to be Pasok's first victory in nine years (it has lost five national, European and local elections in that time) will largely depend on keeping that margin below, say, three points.
The second kind of loss ND has to guard against is the bleeding of voters to small parties. This is a problem for Pasok as well, because the perception has grown over the past year-and-a-half that neither is capable of honesty. By one counting last week, ND was attracting just 65 percent of its 2007 voters while Pasok fared little better with 73 percent.
Yet it is not the KKE nor the Syriza meta-communists who are the gainers. The latest polls show them struggling to repeat their 2004 Europarliament performance. The real winner so far is the nouveau arrive Ecogreens party, which is polling between 6 and 8.5 percent of the vote. In a national election, such numbers would put it in the running to be the third-largest bloc in a six-party parliament.
Both power parties have turned into major contributors to the Ecogreens as they have lost much of the urban middle class. According to Metron Analysis, New Democracy has lost 5.3 percent of its 2007 voters to the Ecogreens and 7.6 percent to Pasok. Public Issue thinks the loss is about 6 percent for each party. MRB says almost 40 percent of the Ecogreens' power base comes from the two parties, compared to about a quarter from the communist parties and about 17 percent from first-time voters or people who weren't inspired to vote in 2007.
Not surprisingly, the left has spent a good deal of its time trying to strangle the Ecogreens in their crib, while the socialists and conservatives have gunned for each other - a two-tier election if ever there was one. The parties of the left arguably deserve their green nemesis. The Ecogreens' agglutinative power underlines their failure, for so long, to attract new voters after losing their old ideological compass.
What is at stake is being differently defined by the two protagonists. Pasok has pinned itself on the promise of a green economy as the antipode of the developed world's capital-intensive, industrial system. Vague it may be, but it does offer an alternative vision of the future - and one that the entire Western world is moving towards.
New Democracy's message so far has been surprisingly staid. In his interview with Mega, Karamanlis defined the stakes quite simply as responsible government seeing the country through the economic crisis - survival, pure and simple.
But New Democracy can afford to be more aggressive. Development Minister Kostis Hatzidakis has, in the space of five short months, unveiled a green energy blueprint to make Aegean islands self-sufficient, simplified application rules to put solar panels on household roofs and earmarked 136 million euros to subsidise businesses that invest in environmentally conscious waste management. These are deeds in place of Pasok's words.
Its lapses in accountability over the years notwithstanding, New Democracy can also lay claim to bold moves in difficult times. Olympic Airways has finally been privatised. Finance Minister Yannis Papathanasiou has called a much-needed hiring-and-wage freeze in the public sector. A thousand state enterprises are being merged or abolished. New Democracy's education and social security reforms were brave and, had the combined opposition not stymied them, would have gone further.
The ruling party has rightly seen these European Parliament elections as a dress rehearsal for a general election, which will most probably, given its single seat majority, come before 2011. It may as well fight them as such. If it loses to Pasok by a spectacular margin, it will have a measure of the difficulty of returning to power, and it may just salvage a small defeat. Either way, it will have signalled that it still has a good fight in it, which is what democracy is all about.


text:
Buying and selling a property
Land Transaction Tax interpretation provisions: technical guidance
Guidance in relation to part 67-75 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 in relation to Land Transaction Tax interpretation provisions.
Land Transaction Tax for professionals and
Give us feedback on this guidance
LTTA/1010 Meaning of major interest
LTTA/1020 Meaning of subject-matter and main subject-matter
LTTA/1030 Meaning of market value
LTTA/1040 Meaning of effective date of transaction
LTTA/1050 Meaning of residential property
LTTA/1051 Is the building a dwelling?
LTTA/1052 Construction or adaption for use as a dwelling
LTTA/1053 Garden and grounds
LTTA/1060 Meaning of non-residential property
LTTA/1070 Meaning of dwelling
LTTA/1080 Meaning of connected persons
LTTA/1090 Meaning of child
LTTA/1100 Meaning of consumer price index and retail prices index
LTTA/1110 Meaning of enactment
LTTA/1120 Meaning of land
LTTA/1130 Meaning of registered social landlord
LTTA/1140 Meaning of TCMA
LTTA/1150 Meaning of Wales
To help us improve this guidance give us feedback (takes 30 seconds).
(section 68)
A major interest in land is:
an estate in fee simple absolute (a freehold interest), or
a term of years absolute (a leasehold interest)
whether in law or in equity.
For the purposes of the LTT higher rates, paragraph 29 of Schedule 5 clarifies that the transfer of beneficial interests (for example undivided shares) arising under a trust in a residential property will be treated in the same way as a transfer of a major interest, where the seller of the beneficial interest was:
immediately prior to the transaction, deemed to own the major interest in the dwelling, and
immediately after the transaction the buyer is deemed to own the major interest.
The subject-matter of a transaction means the chargeable interest acquired in the land transaction (the 'main subject-matter') including any interest or right appurtenant* or pertaining to it that is acquired with it (relating to the main subject-matter).
* 'Appurtenant' means any right or restriction which goes with that property, such as an easement to gain access across adjoining land owned by another, or a covenant i.e. agreement to refrain from an activity for the benefit of the adjoining land.
For example, the transfer of a freehold and the transfer or creation or variation of a related right of way is chargeable as one transaction rather than 2 as the right of way is part of the same subject-matter.
In most cases the transaction will include a single registered title for the property and land. In some cases, a transaction may contain several registered titles for what, is in effect, a single property, made up of a property and its land.
The consequences of selling a property and its land as a single transaction, made up of several registered titles is that there are in effect several chargeable interests that as a general rule would be considered as linked transactions. The WRA would expect the tax treatment to match the treatment that would apply had a single registered title covering the same property and land been the subject of the transaction. Therefore one would not expect a tax advantage to arise from dividing a property and its land into separate titles if those titles form part of a single transaction or series of linked transactions.
Market value for LTT is determined in the same way as for the purposes of sections 272 to 274 of the Taxation of Chargeable Gains Act 1992.
Where the consideration for a land transaction is satisfied by the transfer of an asset, services or other non-monetary consideration, the market value of that asset etc. will be the price which the asset etc. might reasonably be expected to have cost in the open market. This is the case even where consideration is given.
The market value of an asset etc. does not normally include Value Added Tax (VAT) even if VAT is chargeable on the transfer of the asset etc. This is because market value is based on a hypothetical transaction, not on the actual transaction. However, there are in LTT a number of circumstances where the amount of VAT actually paid, or notionally payable, by the taxpayer on the transaction must be added to the market value established. These rules apply in relation to the calculation of chargeable consideration for:
carrying out of works, and
the provision of services.
Where the amount of the chargeable consideration needs to be established using a market valuation it is the buyer's responsibility to provide it and the WRA will not prepare, or agree before a return is made, valuations for a taxpayer.
The valuation of assets etc. can be a complex matter requiring professional qualifications. In taking reasonable care in filing their tax return, a taxpayer may want to consider obtaining a valuation from a person competent to do so and who has been instructed to provide a valuation for the purpose of the tax legislation. If a tax return contains errors relating to valuation, a failure to instruct an appropriately qualified valuer may be relevant to assessing whether there should be a penalty and the type of penalty. Appropriate evidence of the valuation should be retained. Where the WRA needs to establish a valuation, or wishes to check a taxpayer's valuation, it will employ a professional valuer.
The effective date of a transaction determines when a liability to LTT arises. It also determines when the filing obligations arise.
The general rule is that, except as otherwise provided, the effective date of a land transaction is when that land transaction is completed.
There are important exceptions to this general rule:
substantial performance (LTTA/2150)
options and rights of pre-emption (LTTA/2240)
agreement to lease (LTTA/4100)
In cases where the taxpayer is entering into a lease that continued after a fixed term or a lease granted for an indefinite term (LTTA/4030) where the return asks the taxpayer to enter the effective date of the transaction, please use the day after the end of the period for which the lease is treated as continuing.
In cases where the taxpayer is entering into a rent reconsideration (LTTA/4090) where the return asks the taxpayer to enter the effective date of the transaction, please use the day after the day of the rent reconsideration.
Residential property is defined as:
a building, or part of a building, that is used or suitable for use as one or more dwellings, or is in the process of being constructed or adapted for such use
land that is or forms part of the garden or grounds of such a building (including any building or structure on such land)
an interest in or right over land that subsists, or is to subsist, for the benefit of such a building or such land.
For most taxpayers it should be obvious when they are acquiring residential property. For example a building that has been in use as a dwelling up until the point of sale, including the garden or grounds will clearly be residential property. A chargeable transaction is a residential property transaction and subject to the residential property LTT rates and bands where the property transferred consists entirely of an interest that is residential property.
Where the property transferred does not consist entirely of an interest in residential property then the non-residential property LTT rates and bands apply to that transaction.
In cases where a building contains a dwelling and something else (e.g. a shop with a flat above it), or where the dwelling has land that is not part of the garden or grounds (e.g. a farmhouse with farmland), the treatment will be that the building acquired is either itself a mixture of residential and non-residential property, or is part of a transaction that includes both residential and non-residential property, and therefore the interest is not solely of residential property and the non-residential LTT rates will apply to the transaction.
It is worth noting that, as explained in the higher rates section of the guidance, the acquisition of a non-residential property that includes a dwelling isn't chargeable to higher residential property LTT rates and bands. However this doesn't stop the dwelling part of that acquisition being subsequently taken into account as a dwelling when assessing how many dwellings a person holds for the purposes of the higher rates rules.
The use (or suitability of use) of the property as a dwelling is to be assessed at the effective date of the transaction. If, at that date, the property is used as a dwelling or is suitable for use as a dwelling, then it is a dwelling. It is not necessary for the seller to be in occupation on the effective date of the transaction for the building to be used as a dwelling. The buyer's proposed future use of the building does not, of itself, determine the building's current use or suitability for a different future use.
To determine whether a building is a dwelling or suitable for use as it will be helpful to consider the physical configuration of the building. No single factor will determine whether a property is a dwelling; different factors must be taken into account. Indicative factors include:
a toilet and washing facilities
accommodation for both 'living' and sleeping
a kitchen
Other factors include the property's treatment for the purposes of local government finance or status under planning laws, discussed later in this section.
Where an individual taxpayer acquires:
residential property with more than one dwelling within its boundary, and
where one of which is to replace their main residence or where they own no other dwellings,
higher rates may not apply to the transaction if certain conditions around principal and subsidiary dwellings are met.
See our guidance at LTTA/8080 for more information on subsidiary dwellings.
Treatment for purposes of local government finance and status under planning laws
In considering the use (and suitability for use) of a building, it can be helpful to have regard to the building's treatment for the purposes of local government finance and its status under the planning laws.
A building will often be subject to Council Tax or Non-Domestic Rates (or in some cases both) depending on whether or not the building is being used or is suitable for use for residential or business purposes. The general assumption is that the actual use of a building will follow the permitted use of the building.
For example, if an entire building is being used at the effective date of the transaction as an office, then it is likely that Non-Domestic Rates (NDR) are being paid and the building is permitted to be used as an office. In the event that the building is being used as an accountant's office but the building can only properly be used for residential purposes, then the building will still be treated as suitable for use as a dwelling, and the residential rates of LTT will apply.
If, in order to convert an office (or change its use) into a dwelling, appropriate permission from the relevant planning authority is required, then the absence of that permission at the effective date of the transaction would be a strong indicator that property is not suitable for use as a dwelling, even if little physical alteration would be required to make it habitable (for example an office located in a converted townhouse). As such the building would be a non-residential property.
That does not necessarily mean that the existence of appropriate permission, at the effective date of the transaction, to use a non-residential property as a dwelling means that the building is suitable for use as a dwelling. It will still be necessary to consider whether the building is physically suitable for use as a dwelling. If significant construction or adaption of the building would be required to make it suitable for use as a dwelling, then that is an indication that the building would not be suitable for use as a dwelling prior to the carrying out of that work. If, on the other hand, a dwelling house is unoccupied and is instead used temporarily by the seller to store goods (stock) for resale, then, assuming no change of use consent is required to continue to use the building as a dwelling in future, then this will be residential property. During the period that the building was being used as a temporary stock room, it is still subject to Council Tax rather than NDR and is only suitable for use as a dwelling.
Planning permission may not be required to home work or run a business from home, provided that the dwelling house remains a private residence first and business second (or in planning terms, provided that a business does not result in a material change of use of a property so that it is no longer a single dwelling house).
Therefore the fact that a business is carried on from a building does not prevent the building from either being used as a dwelling or suitable for use as a dwelling. For example converting a room into an office does not prevent the building from being residential property if the rest of the property is used as a dwelling or the building is suitable for use as a dwelling, because no permission would be required to continue to use the building as a dwelling. The building will be subject to Council Tax rather than NDR given its primary use is as a dwelling.
However, it should be noted that a building will be a dwelling if it is in the process of being constructed or adapted for use as a dwelling (see LTTA/1052).
Bed and breakfasts, guest houses and holiday lettings
Where a building has been used partly for residential purposes and partly for another purpose, its overall suitability for use as a dwelling will be influenced by the primary use to which the property may be put.
For example a building in use as a bed and breakfast or guest house will be a residential, mixed, or non-residential land transaction based on the facts in each case. The current use of the building, taking into consideration the planning permission requirements if there was to be a change of use to a dwelling, as well as whether the property is subject to Council Tax and/or NDR will be a strong indicator in these types of cases as to the suitable use of the property acquired. Therefore:
if Non-Domestic Rates are payable and the rest of the property cannot or should not be used for domestic purposes, then the property is likely be considered to be non-residential
if non-domestic rates and council tax are payable on the respective business and residential parts of the house, and permission would be required to convert the entire house into a dwelling house, then the property is likely to be considered to be of mixed use and the non-residential rates will apply
if only council tax is paid, perhaps because the provision of bed and breakfast accommodation is secondary to the primary residential use (as would also potentially be the case of a home office) and the house should only be used as a dwelling house, then the property is likely to be considered to be suitable for use as a dwelling and will be residential property.
A property used as part of a furnished holiday letting business will be a residential property whether the property is assessed to Council Tax or NDR, as in most cases the building could be used as a single dwelling house without permission from the relevant local authority.
Specific cases
The legislation identifies certain properties that are to be treated as a dwelling and certain properties which are not to be treated as a dwelling (see the definition of non-residential property below).
Those which are treated as dwellings for LTT purposes are:
residential accommodation for school pupils
residential accommodation for students (other than halls of residence for students in further or higher education)
residential accommodation for members of the armed forces
an institution that is the sole or main residence of at least 90 per cent of its residents (and does not fall within any of the descriptions below of buildings not treated as dwellings below).
It should be noted that a dwelling acquired with the intention of letting to students is not residential accommodation for students (other than halls of residence). There must be some characteristic over and above the intended (or already existing) tenants to make a property one that is residential accommodation for students. The planning permissions for such a property will be important. For example, a block of flats may have a planning restriction that means that they may only be let to students.
Derelict properties and removal of fixtures and fittings
Finally, a residential property that is no longer habitable as a dwelling, perhaps because it is severely structurally damaged for example, would not be residential property, on the basis that it is not suitable for use as a dwelling. However, there is a clear distinction between a derelict property and a dwelling that is essentially habitable, but in need of modernisation, renovation or repair, which can be addressed without the requirement of changing the structural nature of the property. In the latter cases if the building was used as a dwelling previously and permission to use as a dwelling continues to exist at the effective date of the transaction, then it will be a residential property. Whether a property is derelict is a question of fact and should apply to only a small minority of buildings. A property exempt from council tax does not hold a bearing on the LTT chargeable on the property.
Properties requiring modernisation, repairs or renovation
It is normal for a part or parts of a property to wear out over time and require some replacements, however this does not necessarily make the property derelict. A normal repair as part of the general upkeep of the property would include repairs not limited to:
fitting of kitchen or bathroom facilities
repairing or Replacing windows
repair work to roof including a re-slate, re-tile or re-thatch
reconnection to utilities such as fitting of boiler for heating and replacement of piping to access water
The removal of, for example, a bathroom suite or kitchen facilities before sale will not be regarded as making a building unsuitable for use as a dwelling. These are internal fittings and would not constitute infrastructure changes to the dwelling that would mean the building is no longer suitable for use as a dwelling. A new kitchen or bathroom suite could be fitted relatively quickly and cheaply and are common improvements to a dwelling. Likewise substantial repairs to the windows or the roof would also not make the building not suitable for use as a dwelling.
Mr A and Mrs A purchased a 3 bedroom terraced property. On the effective date of the transaction, there was no running water or central heating system. There was floor damage in the kitchen and there was wet rot to the rear of the property. There was no bathroom in the property. Whilst the property had some damage, the property was safe to inhabit despite needing some repair work:
the property could be reconnected to a water supply
the supporting timbers could be repaired through wet rot treatment and/or some timbers could be replaced
the floor damage to the kitchen is cosmetic and could be repaired or replaced. Equally, if Mr and Mrs A did not want to refurbish this, it would not make the property derelict
a new bathroom suite can be fitted relatively quickly and is considered a common improvement to a dwelling
Therefore, this property is likely to be residential property and chargeable to the residential rates of LTT as the property could be repaired without requiring extensive replacements to the structure of the property.
Miss B buys a property which has been vacant for a number of years. It has an old-fashioned kitchen and bathroom suite which required modernising. The building itself is structurally sound and the roof is intact. There was no circuity or pipework in the property so there was no access to heating or access to water and gas. The property had been vandalised and suffered some fire damage in the living room, although the damage was confined only to the interior fittings and flooring. As such, Miss B was unable to obtain a mortgage on the property.
Whilst the property had some damage, the property was safe to inhabit in spite of needing some repair work.
a new kitchen and bathroom suite can be fitted relatively easily and quickly and is a common improvement
the property could be reconnected to water, gas through the installation of new circuitry and piping
the fire had not caused any structural damage to the property
the inability to obtain a mortgage is a decision made by a third party such as a bank, and this does not influence whether a property is a dwelling or not for LTT purposes
This property is likely to be residential property and chargeable to the residential rates of LTT.
Mr C purchases a detached property. At some point, there had been a water leak causing some water damage to the flooring, insulation and some of the circuity. There was also damage to the ceiling where water had been retained. The building itself is still structurally sound.
Whilst the property had some damage, the property was safe to inhabit and repairable. The wet damage could be resolved through the removal and replacement of the wet flooring and insulation. Any damaged circuity could be easily replaced. This property is likely to be residential property and chargeable to the residential rates of LTT.
Properties in severe disrepair requiring structural alterations to make a dwelling habitable
Where the damage to a dwelling is beyond the extent that normal repair work, replacement or modernisation can resolve it, the property may be considered as derelict depending on the severity of the damage. In such cases, repair work will be on a greater scale. Where a property has deteriorated so badly, the repair work would need to repair the structural integrity of the property as without the repair it would be deemed unsafe to live in it is likely to viewed as non-residential property. Repairs to the interior of the property are unlikely to fall within this category unless it is in addition to repairing structural defects that are hazardous without repair.
Mr D and Mrs D purchase a farmhouse. On the effective date of the transaction, the farmhouse had severe structural damage and required replacing of some of the timbers supporting the property. The roof had fallen in places, so the interior of the property had been exposed to the elements. The floors and ceilings upstairs were rotten and had given way in places. Access to the property was not secure and required installation of windows and doors. The property had never been connected to the mains electric or mains water and there was no sign of connection to sewerage pipes. There was no bathroom or kitchen. As the property requires extensive rebuilding of its structure to make it safe to live in, this property is likely to be viewed as derelict and chargeable to the non-residential rates of LTT.
Mr E purchases a property which was formerly used as a dwelling. At some point in its history it had suffered severe fire damage, and not lived in since. As a result, there is no floor upstairs, and the circuity and pipework through the house cannot be used. All doors and windows are missing. There is visible structural damage to the building, and a survey has been conducted which says the property is structurally unsafe.
This property is likely to be viewed as derelict and chargeable to the non-residential rates of LTT.
Ms F purchases a bungalow that has not been lived in since 2014. The circuity and pipework through the house had been removed at some point prior to the purchase. A survey on the property confirmed the presence of asbestos. The only means of removing the asbestos was to dismantle the property in its entirety and as such extensive replacements would not bear any relation to the type of structure that was originally supporting the property.
Whilst the circuity and pipework through the house can be replaced and the presence of asbestos does not prevent re-occupation or renovation, because the structure of the property required dismantling to remove the asbestos, it is likely be viewed as derelict and chargeable to the non-residential rates of LTT.
It is an objective test as to whether a building is in the process of adaption or construction for use as a dwelling at the effective date. Intention alone would not be sufficient. For example, obtaining planning permission for a building would not necessarily change the status of the building, if work on the property in line with the planning permission had not yet commenced at the effective date. However if adaption or construction had taken place at the effective date, then clearly the planning permission would be a strong indicator of what the building is being adapted for use as (e.g. is the permission to convert or adapt the building to a dwelling, or into a commercial property?).
Residential properties that are in the process of being constructed may be treated as dwellings at the point when walls begin to be constructed upon the foundations. Those walls do not have to be above ground level. Where walls have started to be built at the effective date the land will be residential property if the building being constructed is to be a dwelling.
Where a building includes a number of dwellings (for example, a block of flats), all the dwellings in the building will be treated as being in the process of being constructed when the walls begin to be constructed, not when construction of each individual dwelling is commenced. This principle applies even if the ground floor is intended for non-residential use (for example, where the building consists of a shop with flats above). This will apply where a single, or multiple dwellings are sold. However, where the incomplete building is one that is for mixed use and the whole of the site is sold in a single transaction then the non-residential rates will apply.
This will mean that a bare piece of land sold to a property developer will be non-residential land. If that developer were to sell the land after commencing the build of the properties, and none or some of the properties have reached the point of amounting to the construction of walls, then the transaction will be either one that is a non-residential, or a mixed, property transaction and will need to be assessed using the non-residential rates of LTT.
Acquisition of six or more dwellings
Where all the dwellings being constructed have reached the point where walls are considered to be in the process of being constructed, the transaction will be a residential property transaction and, the taxpayer may make a claim to multiple dwellings relief or opt to have the transaction treated as non-residential in the event that the transaction consists of 6 or more such dwellings.
Where the construction work has resulted in some, but not all, of the dwellings being in the process of being constructed then the taxpayer may claim multiple dwellings relief in relation those dwellings and non-residential rates in relation to the rest of the land.
Off-plan property purchases
Where a taxpayer buys bare land that has:
planning permission for a dwelling, and
construction of the dwelling has not begun, and
the seller is under no obligation to build a dwelling
then the purchase will be taxed at the non-residential rates of LTT.
This is in contrast to where an off- plan purchase that comprises both the land and a contract for the construction of a dwelling. This will be treated as a residential property transaction.
It should be noted that there are special rules for off-plan property acquisitions in relation to whether they are deemed to be an acquisition or holding of a dwelling for the purposes of the higher rates rules (see LTTA/8050 for the higher rates rules and LTTA/7040 for relief for acquisitions involving multiple dwellings)
An acquisition of bare land will generally be a non-residential transaction. Whereas a transaction is likely to be residential if at the effective date the purchased land:
forms part of the garden or grounds of a dwelling
is for the benefit of the dwelling
How to determine if land is garden or grounds
It will be a question of fact. In most cases, land attached and acquired with a dwelling will be garden and grounds, making it residential.
However, land does not have to be acquired with a dwelling for it to meet these conditions. Land acquired separately from a dwelling needs to be assessed at the 'effective date' to determine if it's residential or not.
A homeowner sells their garden to a developer. The purchase is a residential property transaction.
The developer then decides to build a small warehouse on that land and sells the warehouse to a local business.
The second purchase of the land, including the warehouse, is a non-residential property transaction. Because the land sold no longer forms part of the garden or grounds of a dwelling, nor does it subsist for the benefit of the dwelling.
Whether land forms part of the garden of grounds of a dwelling, (including any building or structure on such garden and grounds) or subsists for the benefit of the dwelling will be a question of fact depending on the individual circumstances of each case. For most dwellings, it will be clear what are:
the gardens or grounds of that dwelling
those parcels of land that are not
Where there's some question over this, it will be helpful to consider whether the land has been used to conduct a business or trade.
Land does not have to be actively in use for it to be classed as either garden and grounds or as non-residential land. Its last use is indicative of its nature.
Farming and rural land
As stated, in most cases, land attached to a dwelling will be treated as garden or grounds. The main exception to this is farmland, which is clearly neither garden nor grounds of a farmhouse.
Farmland is likely to have been exploited by commercial machinery. At the effective date it would be hard to class this land as garden or grounds.
But land not commercially used will be considered gardens, or 'grounds'.
Grounds could include a property with stabling for horses used for the seller's or their friends and family's personal use. Where the land (not constituting a garden) would amount to grounds, this would make the whole of the land and buildings sold residential.
Tests to help decide if land is not part of garden and grounds
There will be some cases where it's not as clear whether land:
forms part of the garden and grounds of a dwelling, or
is non-residential
The following indicative factors may help to determine whether land has been used to conduct business or trade. If so, it will be non-residential.
These tests should apply to how the seller of the property used the land.
These are not definitive tests. If a parcel of land meets these criteria it does not certainly mean that it will be considered non-residential land for LTT purposes.
1. Has there been an activity undertaken on the land done so earnestly to pursue business interests instead of undertaken for pleasure, enjoyment or convenience?
For example, a working sheep farm producing meat, milk and wool is more likely to meet this test. Whereas, a dwelling with some small fields within its boundary under a grazing agreement is not.
Similarly, a house that's purchased with land as an investment with the hope of selling that land for a profit later is unlikely to meet this test.
2. Has the activity undertaken on the purchased land been undertaken on sound and recognised business principles?
This means there has been genuine economic or commercial use of land. Examples of recognised business principles include:
accurate record-keeping
being VAT-registered (where appropriate)
having contracts in place for the supply of goods and services
3. Has the activity undertaken on the land had a reasonable prospect of profit and the intention of generating a reasonable income relative to the land value?
For example, a dwelling is acquired with a neighbouring field that the previous owner had used to keep chickens. The previous owner sold both eggs and chicks, from which she gained a reasonable income but ran at a loss. This is unlikely to be viewed as a business undertaking and is likely to make the land residential.
4. Has the activity undertaken on that land been done so with reasonable continuity?
For example, a dwelling purchased with a nearby field used as a campground for only a couple of weeks a year, coinciding with a festival event, is unlikely to be classed as non-residential.
5. How is the land viewed by other public authorities?
For example, land that receives rural payments is more likely to be classed non-residential than land that does not. For this test to be met the rural payment should be paid on the basis of the purchased land alone. Where a small amount of land, which is too small to qualify for a rural payment in its own right, is used by a neighbouring farmer under a grazing agreement. And that land is combined with the neighbouring farmers' own land to qualify for a rural payment. This is unlikely to meet the test.
Land that's exempt from Council Tax or Non-Domestic Rates (NDR) as it's deemed agricultural is more likely to be viewed as non-residential than land that does not have such an exemption.
6. Has the local authority granted planning permission or other permissions or licences indicative of a business use of the land?
For example, a campsite will have:
planning permission for the construction of toilet and washing facilities
a licence from the local authority to operate as a campsite
Buildings on the land
Buildings on the land must be included when considering whether a property is residential or mixed/non-residential. If those buildings are in the garden and grounds of the dwelling, then the use or suitable use of those other buildings is not relevant.
If a garage within the grounds of a dwelling is converted into an office, then this alone will not prevent the land and the office from being part of the dwelling's gardens. It would be residential property.
But if the use of those buildings is strongly indicative of a business use, for example, they're subject to NDR, then the transaction will be subject to the non-residential rates of LTT as it will be a mixed transaction.
Land that subsists for the benefit of a dwelling
Land that subsists, or is to subsist, for the benefit of the dwelling is also taken to be part of the dwelling. This applies to an interest in land which is not attached to the dwelling and its garden or grounds.
A garage sold with the dwelling but that's physically separate from that dwelling.
A person purchasing a flat with an allocated parking space or a house with a garage in a block of garages from the same person will have entered into a residential purchase.
Where grounds have been split by a public highway.
However, where the land had ceased to subsist for the benefit of the dwelling at the effective date of the transaction, this will not be a residential transaction.
A garage that belonged to a dwelling was sold several years ago to a separate buyer. That buyer owned several garages, but none of the dwellings to which the garages used to belong. When the block of garages is sold, this will be a non-residential transaction.
Rights of way, easements and fencing
The fencing off of a part of a garden or grounds or a public footpath crossing garden and grounds does not change the nature of that land unless the dwelling owners no longer had rights of use or access to it.
The acquisition or removal of rights of way and easements will also be the acquisition of residential land if the right subsists for the benefit of a dwelling. Therefore, payments made to acquire or remove a right of way or easement that benefits a building that's used or is suitable for use as a dwelling will be liable to the residential rates of LTT.
Non-residential is defined in the negative – it is any land and buildings that is not residential property.
However, the following are confirmed to be the non-residential use of buildings:
a home or institution providing residential accommodation for children
a hall of residence for students in further or higher education
a home or institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder
a hospital or hospice
a prison or similar establishment
a hotel or similar establishment
Specific inclusion, as non-residential property, of the above buildings provides clarity for the treatment of the buildings for LTT purposes. In the absence of this specific rule the buildings would, potentially, meet the definition of a dwelling.
A dwelling is a residential property that comprises a single dwelling. What constitutes a dwelling is a question of fact, access to private cooking and bathroom facilities will be important in establishing whether a dwelling is a single dwelling. This will mean that a house of multiple occupancy will not be treated as a number of single dwellings if the property lacks private cooking (e.g. fitted kitchen) and bathroom facilities for all occupants.
A connected person is, broadly, a person where there is a connection between the taxpayer and that other person:
for an individual, a familial tie, such as spouses, siblings, ancestors and descendants, and
in relation to companies where a company is able to exercise control over another company (or such control can be exercised), or where an individual is able to exercise control over a company. In both cases that control is to be considered both directly and indirectly
The LTT definition of connected persons is dependent upon section 1122 of the Corporation Tax Act 2010.This is a complicated area of UK taxation and as the legislation defining who are connected persons, and the guidance related to it, are based on legislation under the authority of the UK government this guidance provides links to the relevant legislation, and to the relevant HMRC guidance. Please note that the WRA cannot guarantee that the links are correct at the date that they are viewed.
Section 1122 Corporation Tax Act 2010 – connected persons
Section 1123 Corporation Tax Act 2010 – connected persons; supplementary
Section 450 Corporation Tax Act 2010 – Control
Section 451 Corporation Tax Act 2010 – rights to be attributed etc.
Section 448 Corporation Tax Act 2010 – Associate
The following HMRC guidance may be helpful in establishing whether persons are connected to each other or whether one company is under the control of another.
Close companies: tests
For the purposes of LTT, 'child' means a person under the age of 18.
For the purposes of LTT:
the 'consumer prices index' means the all item consumer prices index published by the Statistics Board, and
the 'retail prices index' means the United Kingdom General Index of Retail Prices published by the Statistics Board.
For the purposes of LTT 'enactment' means:
an Act or a Measure of the National Assembly for Wales
an Act of Parliament, and
subordinate legislation made under an Act or a Measure of the National Assembly for Wales or an Act of Parliament
'Land' includes:
buildings and structures, and
land covered by water
LTT can only be charged on "land in Wales".
Land in Wales does not include land below the low water mark. It does however include jetties, piers and similar structures where one end is attached to land in Wales. It also includes land underwater above the low water mark, for example lakes and rivers.
A caravan, including static caravans and mobile homes, is generally a movable asset. They are generally not considered to be property or land. If the caravan can be moved easily, without damaging the land, it is likely that it would not be subject to LTT.
However, depending on the facts, it may be that LTT would be due in relation to a purchase or lease of the land on which the static caravan sits. If, in buying the static caravan, the taxpayer also enters into a lease of a piece of land, or buys the piece of land, those transactions may be subject to LTT. If the right to use the land for the static caravan is agreed through a licence, it is unlikely that this would be subject to LTT.
These considerations also apply to houseboats. If the boat can be easily removed from its moorings, without damaging the land, it is likely that it would not be subject to LTT. If the boat is permanently attached to the land, potentially through another structure, it may be subject to LTT.
LTT may apply to the mooring agreement, as with static caravans and mobile homes, if the agreement is considered a lease, rather than a licence. If the agreement allows the taxpayer exclusive access to a berth for a term of years, this is likely to be a lease. If the boat can be easily moved to another berth, or if the berth can be accessed without prior notice, this is likely to be a licence.
Further guidance on chargeable interests in LTTA/2010.
For the purposes of LTT 'registered social landlord' means a body registered as a social landlord in a register maintained under section 1(1) of the Housing Act 1996.
'TCMA' means the Tax Collection and Management (Wales) Act 2016.
'Wales' has the meaning given by section 158(1) of the Government of Wales Act 2006.


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Current: Carol Edwards
Carol Edwards
Training and Development Coordinator
Carol Campbell Edwards, MSW, LCSW, joined the Youth Law Center as a consultant in 2016 after having been involved in Florida's Quality Parenting Initiative implementation. Her work with the Youth Law Center focuses on training and professional development. Carol is a licensed clinical social worker and approved supervisor in the State of Florida with 27 years of direct and administrative service in Child Welfare, Juvenile Justice, Marriage and Family Therapy and School Social Work. She is an Assistant Teaching Professor in the Florida State University College of Social Work. Carol also works with the Florida Department of Children and Families as a member of the curriculum development team. Previously, she served as the Professional Development Director for Big Bend Community Based Care, Inc., and the statewide Training Manager for the Florida Professional Development Centers. Carol holds certifications from the Florida Certification Board, True Colors International, Langevin Learning Systems, and Florida's Adoptions Competent Therapist program. Carol currently serves as the National Association of Social Workers-Florida, President-Elect. At FSU, Carol is the Faculty Diversity Committee Chair, and member of the Student Affairs Committee and Academic Affairs Committee. She also serves as the faculty advisor for the FSU Power of We Campaign. In the Tallahassee Community, Carol volunteers with Leon County Schools, the Foster Adoptive Parent Association, and mentors youth with foster care experiences. She is a proud member of Alpha Kappa Alpha Sorority, Incorporated and the proud mother of two amazing daughters.
M.S.W., Florida State University, 1985
B.S.W., Florida State University, 1984
Honors: Florida State University Social Work Professor of the Year 2017; Florida Department of Children and Families 20 Years of Inspiration Award 2017; National Association of Social Workers-Big Bend Unit, Social Worker of the Year 2010


Some of the important information about the counselling of Pearl Academy Entrance Exam 2019 are given below. Candidates who cleared the exam but do not satisfy the eligibility criteria cannot acquire admission in Pearl Academy. Hence, candidates should know about the eligibility criteria before applying. To know about the eligibility criteria, click on Pearl Academy Entrance Exam 2019 Eligibility Criteria.
Candidates who have cleared the entrance exam with the required cut-off marks as specified by the academy will be eligible for thec ounselling.
Students will get their admission in various courses based on the entrance exam they have written and the course they have opted.
Admission will be based on the priorities given by the candidates while filling their application form.
The following documents should be carried by the candidates at the time of counselling.
Graduation mark sheet in case the candidate opted for post graduation course.
Recent colour passport size photographs.


Yesterday my computer died. So now I have a new laptop and need to make a carrying pouch. I like this pink print quite a bit and think it would be very fun to use for the pouch!
I plan to make it with a zipper at the short end and maybe some handles, but I'm still pondering the design. Does anyone have a favorite pouch/case/bag for their laptop? For me, I just need something to stash it in when it is in a larger bag.