Tax payers paid over £100,000 in income tax (FOI)Tax payers paid over £100,000 in income tax (FOI)
Produced by the Freedom of Information officeAuthored by Government of Jersey and published on
19 May 2020.Prepared internally, no external costs.
Request
A
How many tax payers paid over £100,000 in income tax in the last five tax years? Please can you break it out into two groups, those who are on the full rate of tax and those who have a special deal not available to locals, ie 1.1.K, 2.1.E.
B
If possible can you also list this by age group? 20s,30s,40s,50s,60+?
Response
Table 1. All taxpayers paying over £100,000 in income tax (by age range)
| | Year of Assessment |
Age Range | 2014 | 2015 | 2016 | 2017 | 2018 |
| 50 Years or younger | 84 | 83 | 119 | 102 | 102 |
| 51 to 60 | 58 | 71 | 76 | 88 | 94 |
| 61 to 70 | 22 | 33 | 39 | 43 | 63 |
| Greater than 70 | 17 | 27 | 31 | 36 | 38 |
| Total | 181 | 214 | 265 | 269 | 297 |
Table 2. Non High Value Resident taxpayers paying over £100,000 in income tax (by age range)
| | Year of Assessment |
Age Range | 2014 | 2015 | 2016 | 2017 | 2018 |
| 50 Years or younger | 72 | 66 | 94 | 77 | 78 |
| 51 to 60 | 44 | 53 | 52 | 60 | 58 |
| Greater than 60 | 24 | 37 | 43 | 46 | 51 |
| Total | 140 | 156 | 189 | 183 | 187 |
Table 3. High Value Residents taxpayers paying over £100,000 in Income Tax (by age range)
| | Year of Assessment |
Age Range | 2014 | 2015 | 2016 | 2017 | 2018 |
| 50 Years or younger | 12 | 17 | 25 | 25 | 24 |
| 51 to 60 | 14 | 18 | 24 | 28 | 36 |
| Greater than 60 | 15 | 23 | 27 | 33 | 50 |
| Total | 41 | 58 | 76 | 86 | 110 |
NOTES:
- 2014 to 2017 figures are based on the data used to compile the Revenue Jersey Statistical Digest, these can be found at the following link:
Revenue Jersey Statistics.
Further notes and methodology can also be found in these Digests.
2018 figures are drawn from Revenue Jersey’s database as at May 2020 and may be subject to revision and reassessment over time.
age Range: The Comptroller of Revenue does not disaggregate or analyse data on groups consisting of fewer than 12 persons – to avoid inadvertent exposure of – or intrusion into – the affairs of individual taxpayers. This explains why the age ranges differ from Table 1 to Tables 2 and 3.
- consistent with previous information provided by Revenue Jersey, Jersey’s ‘High Value Residents’ (‘HVRs) relates to those individuals who come to Jersey by obtaining “entitled status” under Regulation 2(1)(e) of the Control of Housing and Work (Residential and Employment Status) (Jersey) Regulations 2013 and those who have access to preferential tax rates. For further analysis and comment on ‘HVR’s’ please see the 2017 Revenue Jersey Digest found at the following link:
Revenue Jersey Statistics
- in line with the request only those taxpayers paying over £100,000 in the year of assessment are included in the above tables.
a personal taxpayer can be an individual, a married couple or a civil partnership that pays personal income tax, based on their own liability, in Jersey, for the particular year.
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