Personal tax review survey

About the consultation

The Treasury is in the process of completing a full review of the Island’s personal income tax system. The issues being considered within this review are complex and inter-connected with the review being guided by the following five key objectives:

1. improve the system so that it better reflects modern society
2. improve the equity of the system (eg. similar households pay similar amounts of income tax)
3. ensure that the system is simple to administer
4. improve the system so that it's more understandable for taxpayers
5. ensure that the system continues to raise a similar amount of personal income tax revenue

Islanders have already been asked to contribute to the review through a number of channels including focus groups, a chat bot and the Jersey Opinions and Lifestyles Survey. However, in light of the fact that the personal income tax system impacts on so many Islanders, it's right to gather the views of a broad range of Islanders through a public consultation.

This public consultation does not ask Islanders to design the future personal income tax system. Instead, it asks a series of questions which will help the Treasury to identify the public’s view on key aspects of that future system, including the following:

• the way that married / unmarried couples are taxed
• alternatives to that approach
• the existence of a personal allowance in the tax system
• the existence of support for families with children through the tax system
• tax rates

The consultation will close on 28 February 2019, allowing the personal tax review to be completed in time for recommendations for change to be brought to the States Assembly as part of the Government Plan due to be lodged in summer 2019.

How to submit comments to the consultation

You can submit your comments by completing our online survey.