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Independent taxation commitment

26 November 2013

The Treasury and Resources Minister has committed to introducing independent taxation in Jersey.

This means taxing people as individuals, regardless of their marital status. This is a move towards treating taxpayers equally and away from tax policy being used to encourage or discourage lifestyle choices.

A feasibility review has been prepared by Treasury and published alongside the draft 2014 Budget. Independent taxation is an important step towards modernising the Jersey tax system.

Complexities remain within the current system. As a result, changes to the system are being phased so that there are no effects on tax payers.

Treasury and Resources Minister Senator Philip Ozouf said "It is a widely accepted principle that tax policy should not be used to encourage or discourage lifestyle choices; individuals or couples, whether married or cohabiting, should be treated equally. Moving towards independent taxation is an important step forward that will ultimately create a fairer and more efficient tax system for Islanders."

Download Independent Taxation report (size 4MB)

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