Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of Jerseygov.je

Information and public services for the Island of Jersey

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

Excise Duty Relief: Liberty Bus: 2 x Buses

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 28 February 2025:

Decision Reference:  MD-TR-2025-144

Public

Subject: Allowing excise duty relief on the importation of two buses by Liberty Bus

 

Report Title: WR - Allowing excise duty relief on the importation of two buses by Liberty Bus

Public

Decision(s):

Using the power provided in Article 2 of the Excise Duty (Relief and Drawback) (Jersey) Order 2000, the Minister for Treasury and Resources decided to allow the excise duty relief on the importation of the two buses to be imported by Liberty Bus in 2025. As a result of that decision, the Vehicle Emissions Duty (VED) charged is to be £834 per bus if a CO2 rating is available (or £1,112 per bus, if a CO2 rating is not available), rather than £9,921 per bus.

Reason for Decision(s):

The Minister intends to reclassify buses as commercial vehicles from 1 January 2026. Future importations of lower emissions buses will attract a lower rate of VED. In the meantime, the Minister is using the power in the Excise Duty (Relief and Drawback) (Jersey) Order 2000 to reduce the VED charged on the importation of the two buses in 2025. This aligns with the priority in the Common Strategic Policy 2024-2026 to address the climate emergency through the implementation of the Carbon Neutral Roadmap.

Resource Implications: There are no resource implications arising from the making of this decision. VED revenue is expected to reduce by circa £18,000.

 

Action Required: The Private Secretary to the Minister for Treasury and Resources to notify the Agent of the Impots that relief from excise duty should be allowed in respect of the importation of the two buses by Liberty Bus in 2025.

Signature:

 

 

Signed By: Minister for Treasury and Resources

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

 

Back to top
rating button