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Government of

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

High Value Residents tax agreements (FOI)

High Value Residents tax agreements (FOI)

Produced by the Freedom of Information office
Authored by States of Jersey and published on 19 October 2016.


Please provide


The number of High Value Residents who are subject to an agreed minimum level of income tax contribution and who were resident for tax purposes for the whole of 2014.


The number of these HVRs whose income tax assessments for the year 2014 were for an amount less than their minimum agreed annual contribution.


A and B

The Taxes Office is currently carrying out a post-implementation review of the High Value Residents (HVR) regime which will be presented to the States Assembly alongside the Budget. The review will contain data on which conclusions and any proposals to ministers for change will have been based.

As this review will be published within 12 weeks of this request it is therefore being refused.  Article 36 applies, see detail below.

Justification for refusal.

Article 36 is a qualified exemption which necessitates the public authority completing a public interest test. Is it in the public interest to release the information piecemeal as opposed to in its complete format and conclusion? 

It is considered by the public authority that it would be reasonable not to disclose the information as requested in light of the fact that it will form part of an overall review which is promised to, and will be presented in, the Island’s legislature and the States Assembly, by the Minister for Treasury & Resources. It does not consider that there is benefit to the public as a whole to release this information early and it may attract criticism from Assembly Members who expect to receive the report first.




36 Information intended for future publication 

(1) Information is qualified exempt information if, at the time when the request for the information is made, the information is being held by a public authority with a view to its being published within 12 weeks of the date of the request. 

(2) A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant – 

    (a) of the date when the information will be published; 

    (b) of the manner in which it will be published; and 

    (c) by whom it will be published. 

(3) In this Article, “published” means published – 

    (a) by a public authority; or 

    (b) by any other person.

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