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

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2(1)(e) residents (FOI)

2(1)(e) residents (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 20 December 2022.
Prepared internally, no external costs.



In the period from 2012-2022, how much income tax was paid annually by individuals under the 2(1)(e) scheme?


Broken down annually, how many individuals arrived in Jersey under the 2(1)(e) scheme from 2012-2022?


How many individuals currently reside in Jersey under 2(1)(e)? 


How many of these individuals under the 2(1)(e) scheme paid more than the baseline contribution from 2012-2022? (the current baseline tax contribution for 2(1)(e) residents is £145,000.)


How many of these individuals under the 2(1)(e) scheme paid less than the baseline contribution from 2012-2022?


If 2(1)(e) residents did pay more (D), what was the total income tax paid annually at the rate of 1% over the baseline from 2012-2022?



Information as to the level of personal income tax paid by High Value Residents (HVRs) is accessible by other means on the States Assembly website and is therefore exempt under Article 23 of the Freedom of Information (Jersey) Law 2011. Please see the following link: 

WQ.160/2022 (

Taxpayer data relating to the 2021 tax year will not available until after the first quarter of 2023. This response has been prepared based on the latest completed tax year for which audited figures are available (i.e., the 2020 tax year).  


Please see Table 1 below. 


There are currently 191 individuals in Jersey under the 2(1)(e) and predecessor schemes.

D and E 

Please see Table 2 below.


It has been assumed that reference to the "baseline contribution" of £145,000 is the mandatory prescribed limit that was introduced into legislation in 2018 and only applicable to individuals that arrived in Jersey under regulation 2(1)(e) after 1 January 2018.

For the years 2018 - 2020, the prescribed limit of £145,000 was pro-rated in the year of arrival to reflect the date on which the individual commenced residence in Jersey. Therefore, individuals that have paid less than £145,000 have not be included in the answer to part (E) if they met their prorated limit for the year.

Revenue Jersey will not provide further information where there are fewer than five individuals in a category in order to protect the privacy of individuals. Article 25 of the Freedom of Information (Jersey) Law 2011 has been applied.


This information will be provided in the Statistical Digest which will be published in January 2023. Article 36 of the Freedom of Information (Jersey) Law 2011 has been applied.

Tables 1 and 2

Articles 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.

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.

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.

Article 36 - Information intended for future publication

(1) Information is qualified exempt information if, at the time when the request for the

information is made, the information is being held by a public authority with a view to its being published within 12 weeks of the date of the request.

Public Interest Test

Article 36 is a qualified exemption, which means that a public interest test has to be undertaken to examine the circumstances of the case and decide whether, on balance, the public interest in maintaining the exemption outweighs the public interest in disclosing the information.  

Public interest considerations favouring disclosure  

  • disclosure of the information would support transparency and promote accountability to the general public. 

Public interest considerations favouring withholding the information  

  • it is intended to publish the report within 12 weeks of the receipt of this request on In it is reasonable for government to publish reports in an orderly manner, following completion of appropriate internal processes, and publishing in advance, and in such close proximity to expected publication date, would potentially undermine the orderly publication and conduct of government work (when the public benefit of earlier publication under the Law would derive limited benefit). 
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