Land transaction tax liabilities (FOI)Land transaction tax liabilities (FOI)
Produced by the Freedom of Information officeAuthored by Government of Jersey and published on
03 October 2019.Prepared internally, no external costs.
Request
How many sales of residential properties have attracted a Land Transaction Tax liability in excess of £774,580, (ie a sale price in excess of £10m), so far this year?
How many of such sales were seen in each of the last five years?
Response
The Comptroller of Taxes has only limited powers to publish statistical data – and as a matter of policy will not disaggregate data on groups consisting of fewer than 12. This is to avoid inadvertent exposure of, or intrusion into, the affairs of individual taxpayers.
Accordingly, please see the table below:
Year | Number of sales of residential property that have attracted a Land Transaction Tax liability in excess of £774,580 |
| 2019 to date | NIL |
| 2014 to 2018 inclusive | Less than 12 |
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 2018.
(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 2018; and
(b) its supply to a member of the public would contravene any of the data protection principles, as defined in that Law.
(3) In determining for the purposes of this Article whether the lawfulness principle in Article 8(1)(a) of the Data Protection (Jersey) Law 2018 would be contravened by the disclosure of information, paragraph 5(1) of Schedule 2 to that Law (legitimate interests) is to be read as if sub-paragraph (b) (which disapplies the provision where the controller is a public authority) were omitted.
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