Information on tax payers for assessment years 2013 and 2014 (FOI)

​Request

For the years of assessment 2013 and 2014:

A.

Number of people who could be eligible for tax but pay nothing

B.

Number of people paying tax at the marginal rate

C.

Number of people paying tax at 20%

D.

Number of people paying tax at special rates eg wealthy immigrants

E.

Amount of tax received from marginal relief payers

F.

Amount of tax received from 20% payers

G.

Amount of tax received from special rate payers e.g. wealthy immigrants

Response

The full income tax data for the year of assessment 2014 is not yet available; refer to Article 10 (1) (b) Freedom of Information (Jersey) Law 2011. The authority does not hold the information (see below). So this response focuses on the year of assessment 2013 only.

A.

There were 16,598 (1) individual non taxpayers (2) for the year of assessment 2013.

B.

There were 38,201 individual taxpayers (3) paying tax at the marginal rate in the year of assessment 2013.

C.

There were 6,336 individual taxpayers paying tax at the standard rate of 20% for the year of assessment 2013.

D.

There are 20 High Net Worth Individuals (HNWI) who reside in Jersey under Housing Regulation 2(1)(e,) formerly 1(1)(k), who pay at a prescribed rate of income tax (ie at a rate other than 20%) within the terms of Article 135A in the year of assessment 2013. The ‘special rate’ paid by these 20 HNWI is in addition to their paying 20% tax on the first tranche of their income.

E.

The income tax payable in year of assessment 2013 by individuals who are entitled to claim a marginal deduction is £190,091,655.

F.

The income tax payable in the year of assessment 2013 by individuals paying at the standard rate of tax is £162,818,290

G.

The amount of tax payable by all High Net Worth Individuals who reside in Jersey under Housing  Regulation  2(1)(e)  formerly  1(1)(k)  for  the  year  of  assessment  2013  is £10,528,345.

(1) Information extracted from data as at 13 July 2015

(2) An Individual Non-Taxpayer is defined as an individual who has completed an income tax return and does not have a positive income tax liability for the tax year, based on the income, allowances, reliefs and deductions for the year.

Individual Non-Taxpayers include:

• single individuals
  
• married couples / civil partnerships that have not opted for separate assessments (counted as one Individual Taxpayer or one Individual Non Taxpayer)
  
• married couples / civil partners that have opted for separate assessments (counted as two Individual Taxpayers or two Individual Non Taxpayers)
  

It excludes those Individual Non Taxpayers and Individual Taxpayers who are registered with the Taxes Office but who are either:

• not required to complete an income tax return because the Taxes Office is satisfied that their total annual income is consistently below the tax exemption thresholds (eg their sole source of income is an old age pension or their sole source of income arises from employment which is consistently below the tax exemption threshold); or
  
• non resident for income tax purposes
  

(3) An Individual Taxpayer is defined as an individual who has completed an income tax return and calculated to have a positive income tax liability greater than £50 for the tax year, based on the income, allowances and deductions, for the year.

Individual Taxpayers whose liability was less than £50 are counted as Individual Non Taxpayers. This is consistent with the Taxes Office historical position on gathering tax data.

Article 10 Obligation of scheduled public authority to confirm or deny holding information.

(1) Subject to paragraph (2), if

(a) a person makes a request for information to a scheduled public authority; and
(b) the authority does not hold the information, it must inform the applicant accordingly.”

The Treasurer and Resources Department do not hold this information.