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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

Employment licences and income tax liability (FOI)

Employment licences and income tax liability (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 22 November 2021.
Prepared internally, no external costs.


Please can you supply me with the following information.


All types of employment licences available covering all housing qualifications.


The percentage amount of Income Tax to be paid by the above licences.


Who pays the Income Tax via the licence(s).


Under the Control of Housing and Work (Jersey) Law 2012, there are four categories of residential and employment status; Entitled, Licensed, Entitled for Work Only and Registered. Further detail on each of these statuses can be found on The information requested is accessible by other means, therefore Article 23 of the Freedom of Information (Jersey) Law 2011 applies. Residential and employment statuses and what they mean (

Individuals will be assessed and charged income tax in line with the Articles of the Income Tax (Jersey) Law 1961. There is generally no correlation between a person’s residential and employment status in Jersey and their ability to pay income tax.

The only caveat is when individuals gain Entitled status by virtue of Regulation 2(1) (e) of the Control of Housing and Work (Residential and Employment Status) (Jersey) Regulations 2013. In these circumstances, the individual will become assessable under Article 135A of the Income Tax (Jersey) Law 1961, which would not otherwise be applicable to other Jersey residents.

Any income tax liability will be charged on the applicable persons as set out in the Income Tax (Jersey) Law 1961. In the event that there are specific income tax requirements attached to a licence, the individual will be responsible for making sure sufficient liability is generated in their name only to satisfy these requirements.

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.

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