Customs and Excise (Amendment No.3) (Jersey) Law 200-

Information about the publication of Ministerial Decisions

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

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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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 (24.04.06) to approve and lodge au greffe the draft amendment to the Customs and Excise (Jersey)Law 1999.

Subject:	Customs and Excise (Amendment No. 3) (Jersey) Law 200-.
Decision Reference:		Exempt clause(s):		N/A
Type of Report: (oral or written)	Written	Person Giving Report (if oral):
Telephone or e-mail Meeting?	N/A	Report File ref:		MR/24/04/06
Written Report – Title	Customs and Excise (Amendment No. 3) (Jersey) Law 200-.	Written report - author		Mike Robinson Head of Customs and Immigration
Decision(s): To approve and lodge au greffe the draft amendment to the Customs and Excise (Jersey) Law 1999 which: 1) applies correct VRD rates, based on 40% of the full rate, for vehicles over 1000cc that are previously registered more than three years ago; and 2) corrects an error in Article 5 of the Law so as to make it clear that the Minister for Treasury and Resources is only responsible for the revenue-collecting duties of officers, their other duties coming under the ambit of the Minister for Home Affairs.
Reason(s) for decision: 1. The rate of VRD for vehicles over 1000cc and previously registered over more than three years ago was mistakenly calculated and applied based on 45% of the full rate. It was clearly announced in the Budget and it was the intention of the Finance and Economics Committee for the rates for these vehicles to be based on 40% of the full rate. 2. The revised version of the Law contained an error in Article 5 that failed to make clear that Minister for Treasury and Resources is only responsible for the revenue collecting duties of officers, their other duties coming under the ambit of the Minister for Home Affairs
Action required: The Customs and Excise (Amendment No. 3) (Jersey) Law 200- to be lodged au greffe.
Signature: (Minister/ Assistant Minister)			Date of Decision: 24th April 2006

Customs and Excise (Amendment No.3) (Jersey) Law 200-

Customs and Immigration

Customs and Excise (Amendment No. 3) ( Jersey ) Law 200-.

Background

A copy of the draft Customs and Excise (Amendment No. 3) (Jersey) Law 200- (referred to as the ‘draft Law’) is attached.

Re. Article 3 of the ‘draft Law’

The Minister will recall that on 27 March 2006 he made the formal decision to propose an amendment to the Customs and Excise (Jersey) Law 1999 (referred to as the ‘principal Law’) to show the correct rates of VRD for vehicles over 1000cc that are previously registered more than three years ago. This amendment would apply rates of duty to these vehicles based on 40% of the full rate and be in line with the decisions taken at Budget time and not on 45% as was incorrectly inserted into the ‘principal Law’.

Re. Article 2 of the ‘draft Law’

The Law Draftsman was appraised of an error that had been introduced in the ‘principal Law’ during the machinery of government consequential amendments. The roles and responsibilities of the Minister for Treasury and Resources and the Minister for Home Affairs were not properly differentiated. The Law Draftsman suggested a simple change to Article 5 of the ‘principal Law’ as a means to correct the error and that the amendment could be made at the same time as the aforementioned VRD amendment. The amendment will make it clear that the Minister for Treasury and Resources is only responsible for the revenue collecting duties of officers, their other duties coming under the ambit of the Minister for Home Affairs. The full details of the error are explained in the attached file note made by the Law Draftsman.

Recommendation

It is recommended that the Customs and Excise (Amendment No. 3) (Jersey) Law 200- is lodged au greffe.

Customs and Immigration Service

14 April 2006

Law Draftsman’s notes on the errors relating to Ministerial responsibilities in the Customs and Excise ( Jersey ) Law 1999

Errors were introduced into the Law by the amendments made as part of the ‘machinery of government’ consequential amendments. The errors appear in Articles 59(3)(a), 66(3)(a), 68(1)(a) and 73(A1) and (1). In each place a cross-reference to Article 5(1) has been introduced that does not make sense: there is no Article 5(1), although there is an Article 5(a). The text of Article 5 and of the affected provisions is set out below-

5 Duties of Officers

Subject to the general control of the Minister for Treasury and Resources, the Agent of the Impôts and his or her officers shall be charged with –

(a) collecting, accounting for and otherwise managing the revenues of customs and excise;

(b) controlling the importation and exportation of any goods prohibited or restricted by this Law or any other enactment; and

59 Untrue declarations, etc.

(1) Any person who –

(a) makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Minister or an officer, any declaration or document; or

(b) makes any statement in answer to any question put to him or her by an officer which he or she is required by or under this Law or any other enactment to answer,

being a declaration, document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, then, without prejudice to paragraph (2) –

(i) where the person does so knowingly or recklessly, he or she shall be liable to a fine or to imprisonment for a term not exceeding 2 years, or to both, and any goods in relation to which the document or statement was made shall be liable to forfeiture; or

(ii) where the person does so otherwise than knowingly or recklessly, he or she shall be liable to a fine not exceeding level 4 on the standard scale.

(2) Where, by reason of any such declaration, document or statement as is mentioned in paragraph (1), the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback, allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be recoverable as a debt due to the States or may be recovered as a civil debt.

(3) In paragraph (1)(a) “Minister” means –

(a) in relation to any document made, signed or delivered under Article 5(1), 39 or 41 – the Minister for Treasury and Resources; and

(b) in any other case – the Minister for Home Affairs.

66 Proof of certain documents

(1) Any document purporting to be signed –

(a) by order of the Minister;

(b) by any person with the authority of the Minister;

(d) by the order of the Agent of the Impôts or any other person with the Agent’s authority,

shall, until the contrary is proved, be deemed to have been so signed and to be made and issued by the Minister or the Agent of the Impôts as the case may be, and may be proved by the production of a copy thereof purporting to be so signed.

(2) A photograph of any document delivered to the Minister or the Agent of the Impôts for any customs or excise purpose and certified by the Agent of the Impôts to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

(3) In this Article “Minister” means –

(a) in relation to anything done under Article 5(1), 39 or 41 – the Minister for Treasury and Resources; and

(b) in any other case – the Minister for Home Affairs.

68 Review of decisions

(1) Any person aggrieved by a decision to which this Article applies may, within one month of such decision being communicated to him or her, apply to have it reviewed –

(a) in the case of a decision made by the Agent of the Impôts (including a review of a decision under sub-paragraph (b)), by –

(i) in the case of a decision described in paragraph (5)(a) or (b) or a decision described in paragraph (5)(c) imposing any conditions, limitations, restrictions, prohibitions or other requirements under Article 5(1), 39 or 41, the Minister for Treasury and Resources,

(ii) in the case of a decision described in paragraph (5)(d) or a decision described in paragraph (5)(c) imposing any conditions, limitations, restrictions, prohibitions or other requirements under any provision of the Law apart from Article 5(1), 39 or 41, the Minister; or

(b) in the case of a decision made by any other officer, by the Agent of the Impôts.

73 Orders

(A1) The Minister for Treasury and Resources may by Order make provision for the purpose of carrying Articles 5(1), 39 and 41 into effect.

(1) The Minister may by Order make provision for the purpose of carrying this Law into effect and in particular, but without prejudice to the generality of the foregoing, for prescribing any matter which may be prescribed under any provision of this Law apart from Articles 5(1), 39 and 41.

NB Articles 39 and 41, referred to in the above provisions are, respectively the provision for the grant of excise licences by the Agent and the power for the Minister for Treasury and Resources to make Orders about relief and drawback.

Law Draftsman’s comment

On further investigation I believe that the error doesn’t lie in the cross references as such, but in a failure to amend Article 5 itself so as to reflect the Transfer of Functions from Committees to Ministers.

Back in 2002 F&E’s functions under the 1999 Law were transferred to Home Affairs, with the exception of those mentioned in Articles 5(a), 29 and 41 (see R&O.134/2002). It was not the practice, at that time, to make direct textual to legislation to reflect a transfer: the Act merely contained a construction provision.

On the transfer of functions from Committees to Ministers (R&Os 41/2005 and 131/2005) all of F&Es existing functions went to Treasury and Resources and all of Home Affairs Committee’s existing functions went to the HA Minister. It therefore seems to me that the ‘machinery of government’ Regulations were ineffective in substituting a reference to the Minister for Treasury and Resources for the reference to the Committee in Article 5, as by doing so, it was not giving effect to the transfer of functions actually made: the functions mentioned in Article 5(b) and (c) remain with Home Affairs.

Proposed corrective action

One way of giving proper effect to the Transfer would have been to amend Article 5 so as to read as follows -

"5 Duties of Officers

(1) Subject to the general control of the Minister for Treasury and Resources, the Agent of the Impôts and his or her officers shall be charged with collecting, accounting for and otherwise managing the revenues of customs and excise.

(2) Subject to the general control of the Minister, the Agent of the Impôts and his or her officers shall be charged with -

(a) controlling the importation and exportation of any goods prohibited or restricted by this Law or any other enactment; and

(b) discharging any duties in relation to any other assigned matter."

NB Minister is defined for the Law as a whole as the Minister for Home Affairs.

Customs and Excise (Amendment No. 3) (Jersey) Law 200-

REPORT

Explanatory Note

This draft Law makes a correction to Article 5 of the Customs and Excise (Jersey) Law so as to make it clear that the Minister for Treasury and Resources is only responsible for the revenue-collecting duties of officers, their other duties coming under the ambit of the Minister for Home Affairs (Article 2). The draft Law also amends the rates of Vehicle Registration Duty for vehicles of over 1000 cc first registered outside Jersey 3 years or more before the date on which the duty is payable. The rates of duty are changed from being based on 45% to being based on 40% of the rate of VRD payable on new vehicles (Article 3 and Schedule).

Customs and Excise (Amendment No. 3) (Jersey) Law 200-

A LAW to amend further the Customs and Excise (Jersey) Law 1999

Adopted by the States [date to be inserted]

Sanctioned by Order of Her Majesty in Council [date to be inserted]

Registered by the Royal Court [date to be inserted]

THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law –

1 Interpretation

In this Law “principal Law” means the Customs and Excise (Jersey) Law 1999.

2 Article 5 substituted

For Article 5 of the principal Law there shall be substituted the following Article –

“5 Duties of Officers

(2) Subject to the general control of the Minister for Home Affairs, the Agent of the Impôts and his or her officers shall be charged with –

(a) controlling the importation and exportation of any goods prohibited or restricted by this Law or any other enactment; and

(b) discharging any duties in relation to any other assigned matter.”.

3 Schedule 1 amended

For the table in paragraph 8 of Part 2 of Schedule 1 to the Customs and Excise (Jersey) Law 1999, there shall be substituted the table set out in the Schedule to this Law.

4 Citation and commencement

This Law may be cited as the Customs and Excise (Amendment No. 3) (Jersey) Law 200-.

SCHEDULE

(Article 3)

Schedule 1 amended

TABLE
Column 1	Column 2	Column 3	Column 4	Column 5
Cylinder capacity of engine	Vehicle first registered in Jersey, or first registered outside Jersey one year or less ago	Vehicle first registered outside Jersey more than one but less than 2 years ago	Vehicle first registered outside Jersey more than 2 but less than 3 years ago	Vehicle first registered outside Jersey 3 years or more ago
125cc or less	£30	£20	£15	£10
126 – 500cc	£60	£40	£30	£20
501 – 1000cc	£125	£85	£65	£50
1001 – 1400cc	£375	£245	£190	£150
1401 – 1800cc	£625	£410	£315	£250
1801 – 2000cc	£940	£615	£470	£380
2001 – 2500cc	£1,250	£815	£625	£500
2501 – 3000cc	£1,875	£1,220	£940	£750
3001 – 3500cc	£2,500	£1,625	£1,250	£1,000
more than 3500cc	£3,125	£2,035	£1,565	£1,250