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Government of

Information and public services for the Island of Jersey

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

Road tax, maintenance and users (FOI)

Road tax, maintenance and users (FOI)

Produced by the Freedom of Information office
Authored by States of Jersey and published on 16 September 2015.
Prepared internally, no external costs.


It has become apparent to me that not many people are completely aware of how taxes are used in Jersey. This is clear in the confusion as to why cyclists don't pay a road tax to use the roads while vehicle owners do as this road tax is apparently included in the cost of petrol. Could it be possible to clarify how the money used for road maintenance is split up and if it actually has anything to do with the type of road users, or if it's included in the cost of petrol?


There is no direct link between the sources of taxation and duties and how the money is spent. All taxes and duties (the States general revenues) are paid into one central fund. 

Spending plans are then approved by the States Assembly using the central fund based on the total amount available.

This answer has been divided into three parts for simplicity. 

Parts one and two are provided by the Treasury and Resources department.

1) Spending​

The States of Jersey approves the amount a department can spend on revenue expenditure during a year through the Medium Term Financial Plan, which is prepared by the Treasury and Resources department on behalf of the Council of Ministers. 

This is updated each year in the Annual Update to the Medium Term Financial Plan Annex to reflect any permanent changes in approvals since the original Medium Term Financial Plan. 

The final allocation of annual budgets is subject to scrutiny, amendment and ratification by the States Assembly. 

Capital expenditure is approved as part of the annual budget.

The links below provide the full details of financial planning for Jersey.

Medium Term Financial Plans

Medium Term Financial Plan 2013 to 2015

2) Income

The States of Jersey’s annual budget sets taxation and some aspects of spending for the following year.

In 2012, budgets were set for three years in advance, known as medium term financial planning.

Jersey’s first medium term financial plan described how ministers are proposing to meet the objectives set out in the States Strategic Plan and manage the Island’s resources from 2013 to 2015. 

From 2015, the MTFP is intending to set four years future expenditure.

A budget is presented each year to:

  • provide an ongoing review of what has been achieved against the medium term financial plan​
  • make any taxation and policy revisions that may be required

The links below provide the full detail of budgets for the States of Jersey.

Draft Budget statement 2015

Budget statements

3) Expenditure on roads and cycle ways​

Transport and Technical Services is the department which deals with road maintenance. 

That department has provided the following response:

“Fuel tax in Jersey is not hypothecated (ie legally prescribed for a defined purpose) and is considered as part of the total general tax take. 

The process by which capital and revenue is allocated for the maintenance of highways infrastructure from general taxation is that set out by the Treasury and Resources Department through the States of Jersey’s medium and long term planning processes.

Therefore, cyclists are not considered differently to other road users, be they private car, public transport, commercial operator, pedestrian or equestrian as they all contribute to the funding of road infrastructure through general taxation, in one form or another.

As most road users make use of multiple modes of transport, meaning for instance cyclists can also be car users and car users are often pedestrians, no attempt is made to proportion the allocation of funding by mode of transport. Rather the funding available is allocated by need, with the focus being what is required to provide appropriate levels of road safety for all users and what is required to maintain the infrastructure at a serviceable level.”

The published Financial Reports and Accounts of the States of Jersey contain details of spending on roads and the cycle network in Jersey.

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