Tax Statistics

​​​Request 839112797

Please provide for each calendar or year of assessment period from 2018 to 2024 inclusive:

1 The number of companiies assessed by Revenue Jersey as falling within Article 123D(4)(e) of the Income Tax (Jersey) Law 1961

2 the number of such companies charged at the 10% corporate tax rate

3 the aggregate amount of corporate income tax collected from thoose companies

Response

On their annual tax return, companies are required to indicate whether they receive income that is subject to tax under Article 123D of the Income Tax (Jersey) Law 1961. They are not required to provide further details regarding the paragraph under which they are taxable.

The requested information is therefore not held by the Scheduled Public Authority, and Article 3 of the Freedom of Information (Jersey) Law 2011 applies.

Details regarding all companies taxable under Article 123D are available in the tax statistical digests via the link below.

Revenue Jersey Statistics​

Article 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.​