Non-taxable and taxable income

​Income you will be taxed on

You pay tax on things like:

• money you earn from employment including any incen​tive payments
  
• profits you make if you're self-employed (including weekend trading and internet selling)
• occasional 'cash in hand' work 
  
• home carer's allowance paid by social security
• level 2 or higher foster care fees​​
  
• most pensions including state pensions, company and personal pensions and retirement annuities
• rental and lodging income
• benefits in kind you get from your job
• savings and investment income
• dividend income
  
• maintenance paid from agreements that were made before 1997 (but the income is capped at the 1997 amount)
  
• Termination payments (but the first £50,000 is tax free) 
  

You won't be taxed on

You don't pay tax on:

• income support
  
• short term incapacity allowance
  
• long term illness or injury benefit
  
• long-term care payments paid from the Jersey long-term care scheme
  
• parental grant or parental allowance paid by social security
  
• adoptive parent grant
  
• maintenance paid from agreements that were made after 1996
  
• community costs and cold weather bonus (paid by social security)
  
• student finance
  
• the 'boarding out allowance' (level 1) part of foster care fees
  
• insolvency benefit paid by social security (only the part that does not relate to unpaid wages, holiday pay or pay in lieu of notice)
  
• wounds and disability pensions (in respect of service in the armed forces)
• war widow's pension  
• old age pensioners' Christmas bonus (paid by social security or UK national insurance)
• Channel Islands Co-operative Society dividends (but any interest is taxable)
• national savings and investments (NS&I) premium bonds
• lottery wins
  
• capital gains (you sell something for mor​e than you paid for it) unless you are trading
  
• selling personal items at car boot sales unless you are regularly buying and selling with the intention of making a profit
  

Tax exemption

Most people in Jersey get a tax exemption threshold. This is the amount of taxable income you can have before you pay tax.

The amount of tax you pay can also be reduced by other reliefs and deductions.

Allowances, reliefs and deductions for tax