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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

Horizon development (FOI)

Horizon development (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 07 February 2023.
Prepared internally, no external costs.


Please can you provide: 


Minutes/notes from the roundtable meeting.


A list of attendees.


A copy of the consultation paper that was sent out to industry.


Please also include responses received.



In December 2021, the States Assembly accepted an amendment to the Government Plan 2022-2025 lodged by the Corporate Services Scrutiny Panel and voted to implement an additional rate of Stamp Duty and Land Transaction Tax on buy-to-let, second homes and holiday homes by 31 December 2022. 

A roundtable discussion was held in July 2022 to engage with external stakeholders on the draft legislation to enact the additional rate. Those invited included members of the legal profession including property law experts, estate agents, Jersey property specialists, and tax agents and their representative bodies.

A table was prepared for Legislative Drafters following the roundtable event and is the only formal record of the meeting. The table details points raised by stakeholders and subsequent responses from the Tax Policy Team, as well as corresponding drafting notes if a legislative change was required. Please see below.

LDI-Table of Issues and responses.pdf


The list of attendees for this event is exempt from release as it constitutes personal data. Article 25 of the Freedom of Information (Jersey) Law 2011 has been applied. 

C and D

A copy of the draft Law was circulated with a covering email highlighting specific areas of the draft to discuss during the roundtable. Please see below. Representatives who could not attend the event were invited to send their comments by email. No other comments were received in response to this request. Redactions have been undertaken to protect the privacy of individuals. Article 25 of the Freedom of Information (Jersey) Law has been applied.

Finance(Budget2023)Law202-_Consultation Draft - Amd 22.pdf

Email attachment - Higher rate of Stamp Duty Meeting_Redacted.pdf

No formal public consultation took place due to the parameters of the States Assembly’s decision.

The points raised by stakeholders were made in respect of the draft legislation as drafted in July 2022. Following stakeholder engagement, changes were made to the draft after the roundtable event. The responses and comments therefore may not reflect the policy position or drafting that are contained within the enacted legislation.

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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