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

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Long Term Care Scheme contributions (FOI)

Long Term Care Scheme contributions (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 06 September 2023.
Prepared internally, no external costs.



Please advise how many taxpayers in Jersey have had their Long Term Care Scheme contribution rate rounded up from 1.5% to 2%. 


Please advise how much this 0.5% rounding up has generated in revenue to the Government of Jersey from 2020 to 2022.


A and B

The maximum contribution rate for Long Term Care (LTC) is 1.5%. No taxpayer will pay LTC at an effective rate above 1.5%. Most taxpayers pay LTC at an effective rate below this, the calculations being similar to tax. More information on how LTC contributions are calculated is available on and can be accessed via the link below: 

Long-term care scheme: contributions (

Article 41C(1)(a) of the Income Tax (Jersey) Law requires all Effective Rates issued under the Income Tax Instalment Scheme (ITIS) to be rounded up to the nearest whole number.  The Government’s systems and employer-payroll systems are accordingly configured. A person’s estimated LTC contributions is included together with the estimate of their income tax, to arrive at a taxpayer’s ITIS rate. 

Any additional revenue collected as a result of this rounding is credited towards the taxpayer’s final liability for that year. There is ultimately no additional revenue generated for the Government by the rounding of the ITIS effective tax rate.

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