|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 threshold charged at 26%.|
Tax exemption thresholds
Since 1 January 2022, anyone who arrives in Jersey, gets married or enters into a civil partnership is independently taxed. For these people, the married or civil partnership exception threshold is not available.
How the allowances work
You don't pay tax if your annual income is below these thresholds and they are also used to calculate marginal relief.
|Married or civil partnership||£29,750|
|Second earner's allowance||£7,350|
|Child (see note 1)||£3,450 (per child)|
|Additional allowance in respect of children (see note 2)||£5,150|
|Standard child care tax relief (see note 3)||£7,050|
|Higher child care tax relief (pre-school children)||£18,300|
|Loan interest relief for main Jersey residence (see note 4)||£4,500 (maximum)|
These increase the amount of income you can have before you pay tax and are also used to calculate marginal relief.
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 contributions
- £50,000, less any excess
- 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 can only be claimed if you use your vehicle for work purposes. Mileage cannot be claimed for commuting to and from work. Make sure you keep a record of your mileage as evidence for your claim.
Notes to allowances
A claim can be made for your child if they're under the age of 16, or if over the age of 16 they receive full-time education 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.
Therefore you cannot claim this allowance for a child in higher education, but you may be able to get a grant from student finance.
You may still be able to claim additional allowance.
Children and tax relief
Who can get student finance
2. Additional allowance for children
This allowance is only due if either:
- you're not entitled to the married or civil partnership exemption threshold
- you're entitled to the married or civil partnership exemption threshold and you wholly maintain your spouse or civil partner who is totally incapacitated by physical or mental infirmity
Your dependent child must be under the age of 25 on 31 August in the year of assessment.
If your child is 16 year or over at the start of the year, they must have been in full time instruction at any school or in full time higher education, for example a degree course or equivalent.
If your child is in full time higher education, they must be a dependent student as defined by student finance.
Claiming tax relief for a child
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
Personal income tax is payable at 20% on Jersey income with some exceptions.
Non-resident tax relief