Income tax receipts for 2014 (FOI)

​Request

Latest figure (Year end 2014) for income tax receipts:

A

Number of people paying income tax at 20%

B

Total amount of income tax paid by this group

C

Number of people in the marginal rate band

D

Total amount of income tax paid by this group

E

Number of people not paying tax 

Response:

A

5,300

B

£152 million

C

39,800

D

£210 million

E

14,800 

Notes

• the data was extracted on 15 August 2016, is rounded for presentational purposes and excludes non-resident taxpayers.

• a personal taxpayer is defined as an individual, a married couple or civil partnership that pays tax, based on their own liability, in Jersey, for the year. Personal taxpayers whose liability was less than £50 are counted as personal non-taxpayers. This is consistent with the Taxes Office historical position on gathering tax data.

• a Personal 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.

• personal taxpayers and personal non-taxpayers include:

• single individuals

• married couples or civil partnerships that have not opted for separate assessments (counted as one personal taxpayer or one personal non-taxpayer).

• married couples or civil partners that have opted for separate assessments (counted as two personal taxpayers or two personal non-taxpayers).

It excludes those personal non-taxpayers and personal 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

• the 2014 Year of Assessment figures relating to the number of taxpayers in each band reflect the reduction in the marginal rate of tax from 27% to 26% and the increase in tax relief available for parents paying tax at the marginal rate with children in higher education (both introduced in Budget 2014).