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Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 202-

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 on 30 April 2021

Decision Reference:  MD-TR-2021-0018

Decision Summary Title:

Lodging of Draft Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 202-

Date of Decision Summary:

11th February 2021

Decision Summary Author:

Comptroller of Revenue

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Draft Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 202-

Date of Written Report:

8th February 2021

Written Report Author:

Nigel Jordan, Consultant

Written Report :

Public or Exempt?

Public

Subject:

Lodging of the Draft Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 202-

Decision(s):

The Minister approved the lodging of the Draft Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 202-

Reason(s) for Decision:

This draft Taxation Amendment Law encompasses certain administrative measures that were deferred from the Finance (2020 Budget) (Jersey) Law as well as other measures arising from a review by Revenue Jersey of its ability to encourage and if necessary, enforce compliance through the courts if civil penalties fail to drive voluntary compliance.

Revenue Jersey’s transformation programme continues to reform the way in which tax administration is conducted. Some measures – previously included in the draft Finance Law 2020 – were not proposed by the Minister during the 2020 Budget debate, at the request of the CSSP. They are complemented by other administrative measures contained within the draft Taxation Amendment Law.

Full details are provided in the Report that accompanies the Regulations.

Resource Implications:

By itself, this decision would have no resource implications.

Action required:

The Greffier of the States to be requested by the Head of Financial Governance to arrange for the draft Law to be lodged ‘au Greffe’ by 9 March for the States sitting that commences on 20 April 2021.

Signature:

 

 

 

 

Position: Deputy S Pinel

Minister for Treasury and Resources

 

 

Date Signed:

Date of Decision:

 

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