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Information and public services for the Island of Jersey

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

Minister defers payment scheme for former “Prior Year Basis” taxpayers

21 February 2024

To help support Islanders with the cost of living, the Minister for Treasury and Resources, Deputy Elaine Millar, has announced that she will defer the start of the statutory payment scheme for those former ‘Prior Year Basis’ taxpayers with a 2019 frozen tax liability.


In 2020, as part of a package of measures to help people during the Covid lockdown, the States Assembly abolished the Prior Year Basis of paying taxes. This kept money in the pockets of most self-employed people and a large proportion of employed people.

Approximately £330 million in 2019 tax liabilities were frozen for future repayment, affecting approximately 31,300 taxpayers. Since then, over 5,000 taxpayers have settled the outstanding bill.

Payment Scheme

  • The States passed regulations in 2021 creating a payment scheme which would commence in 2025. 
  • Taxpayers would have started paying one seventeenth of their 2019 frozen liability annually, starting from 31 December 2025, until 31 December 2041. 
  • For most taxpayers, this would equate to less than £35 monthly. 
  • Subject to States approval, the first instalment will now become due by 31 December 2027 and the last by 31 December 2043. 
  • Taxpayers could elect to pay the entire sum within 12 months of reaching pensionable age. Subject to States approval, the new deadline for making such an election would be 30 September 2026.

Former PYB taxpayers can pay the whole sum or make part payments at any time. Further information is available at Prior Year Basis (PYB) 2019 tax payment​​​.

Deputy Millar said: "I am pleased to announce the deferral of the payment scheme to help Islanders with the ongoing concerns surrounding the cost of living. By extending the deadline until 2027, this decision provides affected Islanders with more breathing room to navigate their financial commitments effectively.”​

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