Fiscal strategy proposals
The States of Jersey agreed on 13 May 2005 to introduce a Goods and Services Tax (GST) as from 2008. This agreement was based on a GST model which took into account the characteristics of the Island economy and which was devised for Jersey by the internationally renowned Crown Agents.
The States also agreed to phase out Income Tax allowances for those on higher incomes. These measures were part of a package of tax proposals presented to the States by the then Finance and Economics Committee (now Treasury and Resources). The full report and proposition, and supporting documents, are published below.
The Treasury and Resources Department is now undertaking the further work needed to implement a GST in Jersey. Development work will also take place on the appropriateness of environmental taxes, development levies and a Land Value tax.
The department welcomes feedback, you can get in touch with us:
By post to Tax Proposals, Treasury and Resources Department, PO Box 353, JERSEY, JE4 8UL.
| The 'Zero/Ten' Design Proposal |
 217kb |
Proposals for Introducing 20% means 20% |
Web Page |
Tax Facts briefing for FE |
153kb |
P44 Fiscal Strategy Report and Proposition |
615kb |
Supporting Papers |
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| 'Further Analysis of land/development-based environmental taxes' (OXERA, January 2008) |
135kb |
'Which Tax is best suited to Jersey's objectives? An evaluation of alternative tax options' (OXERA, February 2005) |
534kb |
'Economic consequences of the application of a selective tax' (OXERA, February 2005) |
210kb |
'Crown Agent's Final Report' (February 2005) |
1.46MB |
'General Guide to GST - Frequently Asked Questions' Crown Agents (February 2005) |
220kb |
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States of Jersey information supplement summarising the Fiscal Strategy proposals |
492kb |
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Past Documents |
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Reforming Jersey's Taxation Structure:
A Goods and Services Tax - The right way for Jersey? Proposal for the Design of a Prototype Goods & Services Tax
Summary GST Consultation Document
Full GST Consultation Document
Financial Services Consultation
Tourism Sector Consultation |
1.46mb
743kb
213kb
106kb
176kb |
Fiscal Strategy |
931kb |
Report by PricewaterhouseCoopers to the States of Jersey on taxation matters. |
341kb |
Tax and Spending Frequently Asked Questions |
Web Page |
Facing up to the Future - Presentation |
166kb |
Facing up to the Future: reforming public spending and taxation to sustain a prosperous and competitive economy |
501kb |
OXERA (Oxford Economic Research Associates)
Fiscal Strategy: Background Paper February 2004 |
563kb |
Interest Tax Relief - Press Release |
103kb |
A guide to the third Consultation paper on the future of our Tax and Public Spending Policies - August 2002 |
98kb |
Third Consultation Paper on the future of our Tax and Public Spending Policies - August 2002 |
436kb |
A guide to the Second Consultation paper on the future of our Tax and Public Spending Policies - May 2002 |
93kb |
Second Consultation Paper on the future of our Tax and Public Spending Policies - May 2002 |
414kb |
OXERA Report on The Future of Jersey's Tax and Spending Policies - May 2002 |
611kb |
A guide to the First Consultation paper on the future of our Tax and Public Spending Policies - July 2001 |
72kb |
First Consultation Paper on the future of our Tax and Public Spending Policies - July 2001 |
77kb |
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