Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of

Information and public services for the Island of Jersey

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

  • Choose the service you want to log in to:


    Update your notification preferences


    Access government services


    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

About tax concessions and practice

​Extra-statutory concessions and practice

These pages contain the definitive list and descriptions of current administrative extra-statutory concessions as well as statements of practice given by Revenue Jersey.

You need to know that:

  • a concession won't be valid in any case where it is used to facilitate tax avoidance
  • the concessions don't affect your right of appeal on any point concerning your liability to tax
  • unless indicated otherwise, all references are to articles of the Income Tax (Jersey) Law 1961, as amended
  • 'Jersey bank interest' means interest credited to accounts maintained with banks and building societies operating in the Island
  • 'connected with' is used in the sense explained in Article 3A
  • Guernsey includes Alderney and Herm
  • concessions which are no longer in effect are published for information under 'historic tax concessions'

Article 3A - Connected persons

For the purposes of this Law any question whether a person is connected with another shall be determined in accordance with the following provisions of this Article:

  1. A person is connected with an individual if that person is the individual’s spouse or civil partner, or is a relative, or the spouse or civil partner of a relative of the individual or of the individual’s spouse or civil partner.
  2. A person is connected with any person with whom the person is in partnership, and with the spouse, civil partner or relative of any individual with whom the person is in partnership.
  3. A company is connected with another person if that person has control of it or if that person and persons connected with that person together have control of it.
  4. A company is connected with another company if –

    • the same person has control of both, or a person has control of one and persons connected with the person, or the person and persons connected with the person, have control of the other
    • a group of 2 or more persons has control of each company, and the groups either consist of the same persons or could be regarded as consisting of the same persons by treating (in one or more cases) a member of either group as replaced by a person with whom the member is connected

In this Article “relative” means brother, sister, ancestor or lineal descendant.

Review of current concessions

If you were relying on any concession which isn't on the current list, you should have brought it to the attention of the Comptroller of Revenue by 31 December 2016.

Back to top
rating button