Gross income tax revenue (FOI)

Request

A

Can you please supply the gross annual take on income tax each year since the year 2000?

B

Can you please state how many people contributed towards that sum each year?

C

Can you please state the number of residents registered for income tax in Jersey for each of those years?

Response

A

The information requested is absolutely exempt under Article 23 of the Freedom of Information (Jersey) Law 2011 as it is reasonably available to the applicant by other means.

For 2006 to 2016 the please refer to the following link on the Government of Jersey website:

States of Jersey tax receipts 

Information for the earlier years can be sourced from the States of Jersey accounts at:

States of Jersey accounts 

The first accounts listed are for 2003 but the required information for 2000, 2001 and 2002 is available within the 2003 report.

B

The information from 2008 to 2016 is absolutely exempt under Article 23 of the Freedom of Information (Jersey) Law 2011 as it is reasonably available to the applicant by other means.

The 2015 and 2016 figures are included in the 2016 Tax Statistical Digest on the Government of Jersey website at:

2016 Tax Statistical Digest  

2008 to 2014 figures are included in the response to Deputy Higgins written question 1240/5(9586) tabled on 13 September 2016 and accessible via the States Assembly website at:

Written question 1240/5(9586) tabled on 13 September 2016

The figures for 2000 to 2007 are as follows:

Table: Number of Taxpayers

Notes on Personal Taxpayers:

Personal taxpayers include:

• single individuals

• married couples / civil partnerships that have not opted for separate assessment (counted as one personal taxpayer)

• married couples / civil partnerships that have opted or separate assessments (counted as two personal taxpayers)

C

The number of taxpayers with a positive tax liability and registered for income tax are recorded above. Revenue Jersey does not record a figure annually for the “(Total number of) residents registered for income tax”.

Historically figures were kept of the number of taxpayers that were issued with a tax return that paid no tax (referred to as “personal non-taxpayers”).

The “Review of Personal Tax – Work stream 2 – analysis of number and type of personal income taxpayers 2007 to 2015” provides information regarding the methodology behind the data recorded and the relevant annual count for the years covered. This is available within the following link (from page 61);

Review of Personal Tax (Stage 1) - Data Analysis

Article applied

Article 23 Information accessible to applicant by other means

(1) Information is absolutely exempt information if it is reasonably available to the applicant, otherwise than under this Law, whether or not free of charge.

(2) A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant where the applicant may obtain the information.