Lump Sum Donation Scheme (FOI)

Request

Confirm funding provided by the Lump Sum Donation Scheme to charitable organisations in 2015 and 2016.

How many people in 2015 and 2016 who were not K status had taxable income of more than £625,000 per annum and up to £2m and how many people who were not K status had taxable income of more than £2 million per annum.

Response

This information, together with further explanation, was published on 19 July 2017 in relation to a previous Freedom of Information request. Details are available at the following link:

Tax repayments on lump sum donations to exempt charities (FOI)

Information in respect of the 2016 year of assessment will not be available until 2018 once the 2016 assessing cycle has been completed by the Taxes Office.

For 2015 only partial information is provided as Article 25 of the Freedom of Information (Jersey) Law 2011 applies. If the information were to be supplied as requested there is the possibility of breaching data protection principles.

The table below reflects all taxpayers (excluding “K”s) with income greater than £625,000, without applying an upper limit.

Notes on table:

The request refers to “K” status. This is a broadly established term used to refer to taxpayers that are assessed in accordance with the specific provision of the Income Tax Law referred to above.

The request refers to “people” but the table refers to taxpayers. A taxpayer can be an individual / married couple / civil partnership that pays personal income tax, based on their own liability, in Jersey, for the particular year.

Personal Taxpayers include:

• single individuals (counted as one personal taxpayer)

• married couples/civil partnerships (counted as one personal taxpayer as they do not have separate tax liabilities)

• married couples/civil partners that have elected for separate assessment (counted as two personal taxpayers as they have separate tax liabilities)

Article applied

Article 25 - Personal information

(1) Information is absolutely exempt information if it constitutes personal data of which the applicant is the data subject as defined in the Data Protection (Jersey) Law 2005.

(2) Information is absolutely exempt information if –

(a) it constitutes personal data of which the applicant is not the data subject as defined in the Data Protection (Jersey) Law 2005; and

(b) its supply to a member of the public would contravene any of the data protection principles, as defined in that Law.