Cost to implement GST in Jersey

​​​Request ​792042108

1. 

Provide a breakdown of how much it cost to implement GST in Jersey. 

2.

Provide a list of direct costs (department set up, systems projects, reporting, legal etc) 

3.

Provide the ongoing operating costs. 

4.

Provide any Information held or reporting showing the impact on businesses in Jersey. 

5.

Provide the current income and operating cost of GST 

6.

Provide the cost to income ratio when compared to income tax?’

Response

1-3.

Information as to the cost to implement GST in Jersey is not held in a consolidated form. To provide an answer to this request would require extraction and manipulation of data to produce new information. A Scheduled Public Authority is not required to manipulate and create new data sets in response to a Freedom of Information request; Article 3 of the Freedom of Information (Jersey) Law 2011 therefore applies.

4.

No information is held by the Scheduled Public Authority with regards to the impact of GST on businesses in Jersey. Article 3 of the Freedom of Information (Jersey) Law 2011 applies.

5- 6.

GST revenue for 2025 will be included in the annual States Report and Accounts, which will be published shortly. Article 36 of the Freedom of Information (Jersey) Law therefore applies to this data.

For a number of reasons, including multi-functional approaches to compliance activities, it is not possible to provide a breakdown of the costs associated with collecting specific revenue types. Article 3 of the Freedom of Information (Jersey) Law 2011 therefore applies.

The Comptroller routinely deploys around 6 staff annually on the administration of the GST system, including the management of International Services Entities.

Articles applied

Article 3 - Meaning of “information held by a public authority”

For the purposes of this Law, information is held by a public authority if –

(a) it is held by the authority, otherwise than on behalf of another person; or

(b) it is held by another person on behalf of the authority.

Article 36 - Information intended for future publication

(2) 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.

(2) A scheduled public authority that refuses an application for information on this ground

must make reasonable efforts to inform the applicant –

(a) of the date when the information will be published;

(b) of the manner in which it will be published; and

(c) by whom it will be published.

(3) In this Article, “published” means published –

(a) by a public authority; or

(b) by any other person.

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 relevant documentation on www.gov.je​ within 12 weeks of the receipt of this request. 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 the 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).