|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%|
Tax exemption thresholds
|Married / civil partnership||£24,800|
|Single (born before 1952)||£15,900|
|Married / civil partnership (born before 1952)||£26,100|
Additions to exemption thresholds
|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
A maximum deduction of £250 against the total of all benefits in the year of an employee or office holder
Retirement annuity relief
The combined total paid into all pension schemes in the year of assessment whichever is the lower of:
- total pension contribution(s)
- £50,000 less any excess
- relevant earnings less any excess
Flat rate expenses
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