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2019 tax allowances and reliefs

Tax rate

​Standard Rate
Marginal relief​
​All income liable to Jersey tax less allowable expenses and pension contributions charged at 20%
​All income liable to Jersey tax less allowable expenses, pension contributions and your tax exemption charged at 26%
​You will pay tax at the lower of the two calculations which means that your tax rate, depending on your income, will be between 0% and 20% (max).


​Tax exemption thresholds

​Exemption thresholds (also used to calculate marginal relief if it's to your benefit) 
​Single
​£15,400
​Married / civil partnership
​£24,800
​Single (born before 1952)
​£15,900
​Married / civil partnership (born before 1952)
​£26,100


Additions to exemption thresholds

​​Additions to exemption thresholds (these increase the amount of income you can have before you pay tax and are also used to calculate marginal relief if it's to your benefit)
​Second earner's allowance
​£6,000
​Child (see note 1)
​£3,000 (per child)
​Additional allowance in respect of children (see note 2)
​£4,500
​Child care tax relief (see note 3)
​£6,150 (max)
​Enhanced child care tax relief (pre-school children)
​£16,000 (max)
​Loan interest relief for main Jersey residence (see note 4)
​£10,500 (max)



Benefit in kind

​Benefit in kind deduction

​A maximum deduction of £250 against the total of all benefits in the year of an employee or office holder


Retirement annuity relief

​Deduction for your pension contributions

​The combined total paid into all pension schemes in the year of assessment whichever is the lower of:

  1. total pension contribution(s)
  2. £50,000 less any excess
  3. relevant earnings less any excess

​Paying into an approved pension scheme is a deduction from your earnings both at the standard rate and using the marginal relief calculation of tax. Deductions are given for tax approved schemes only.

Claiming a tax deduction for your pension contributions


Flat rate expenses

​Motor expenses​Flat rate per mile ​
​Car
​60p
​Motorcycle
​30p
​Motor expenses can only be claimed if you use your vehicle for work purposes. Mileage can't be claimed for commuting to and from work. Make sure you keep a record of your mileage as evidence for your claim. ​

Notes

1. Children

A claim can be made for your child if they are under the age of 16, or if over the age of 16 was receiving full-time instruction at any school.

Receiving full time education at any school doesn't include receiving higher education within the meaning of the Education (Jersey) Law 1999, for example degrees or courses in preparation for professional examination at a higher level. 

Claiming tax relief for a child  

2. Additional allowance for children

This allowance is only due if you are not entitled to the married or civil partnership exemption threshold or your spouse or civil partner is totally incapacitated by physical or mental infirmity and: 

  • you are entitled to child allowance; or
  • your child is under the age of 25, in further education, has not been living independently for the last three years and is not married or in a civil partnership

3. Child care tax relief

You must be entitled to claim tax relief for a child and be making the payments yourself to a registered child care provider for that child.

Increase in tax exemption for child day care 

4. Loan interest relief for main Jersey residence

Interest relief for your home is still available but it's being phased out.

Interest tax relief

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