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Review of Personal Tax (Stage 1): Data Analysis

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 23 March 2017:

Decision Reference:  MD-TR-2017-0044

Decision Summary Title:

Review of Personal Tax (Stage 1) – Data Analysis

Date of Decision Summary:

21st March 2017

Decision Summary Author:

Comptroller of Taxes

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Review of Personal Tax (Stage 1) – Data Analysis

Date of Written Report:

21st March 2017

Written Report Author:

Comptroller of Taxes

Written Report :

Public or Exempt?

Public

Subject:

Review of Personal Tax (Stage 1) – Data Analysis.

Decision(s):

The Minister decided to publish the documents entitled “Review of Personal Tax (Stage 1) – Data Analysis”.

Reason(s) for Decision: In their response to the 9th Amendment to the MTFP Addition the Council of Ministers committed to undertake a review of certain aspects of the Island’s personal tax system – largely focussed on the collation of historical data (the scope of the review is outlined on pages 6/7 of the Council of Ministers’ comments; see: http://www.statesassembly.gov.je/AssemblyPropositions/2016/P.68-2016Amd(9)Com.pdf).  The publication of these documents meets the commitment made by the Council of Ministers.

Resource Implications: There is no resource or manpower implications arising from this decision. 

Action required: The Head of Decision Support to notify the Comptroller of Taxes once the decision has been approved.

 

The Greffier of the States is requested to present the attached report to the States.

Signature:

 

 

 

 

Position: Senator A J H Maclean, Minister for Treasury and Resources

 

                 

 

Date Signed:

Date of Decision:

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