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Taxation (Land Transactions) (LTT Statements and Receipts) (Jersey) Order 2019

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 on 6 December 2019

Decision Reference:  MD-TR-2019-0114

Decision Summary Title:

Taxation (Land Transactions) (LTT Statements and Receipts) (Jersey) Order 201-

Date of Decision Summary:

22nd November 2019

Decision Summary Author:

Legislation and Policy Manager

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Taxation (Land Transactions) (LTT Statements and Receipts) (Jersey) Order 201-

Date of Written Report:

22nd November 2019

Written Report Author:

Legislative Drafter

Written Report :

Public or Exempt?

Public

Subject:

Making of the Taxation (Land Transactions) (LTT Statements and Receipts) (Jersey) Order 201- (the “LTT Order”).

Decision(s):

The Minister made the LTT Order.

Reason(s) for Decision:

The Draft Finance (2020 Budget) (Jersey) Law 201- proposes to make changes to the Taxation (Land Transactions) (Jersey) Law 2009 (the “LTT Law”), for the purpose of making online LTT returns mandatory.

In order to facilitate this change, amendments are also required to the LTT Order so the processes relating to Land Transactions Tax are able to move away from a paper-based approach.

Resource Implications:

None.

Action required:

The Minister for Treasury and Resources to sign and seal the draft Order which will be returned to the States Greffe for immediate publication. The Greffier of the States to be requested to arrange for the making of the Order to be notified to the States.

Signature:

 

 

 

 

Position: Deputy S Pinel

Minister for Treasury and Resources

 

 

Date Signed:

Date of Decision:

 

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