Income Tax (Amendment No. 41) Jersey Law 201-

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

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 3 April 2012:

Decision Reference: MD-TR-2012-0038
Decision Summary Title:	Income Tax (Amendment No. 41) Jersey Law 201-		Date of Decision Summary:	30 March 2012
Decision Summary Author:	Director of Tax Policy		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Income Tax (Amendment No. 41) Jersey Law 201-		Date of Written Report:	30 March 2012
Written Report Author:	Deputy Director of Tax Policy		Written Report : Public or Exempt?	Public
Subject: Lodge au Greffe Income Tax (Amendment No. 41) (Jersey) Law 201- and an Acte Operatoire to introduce an international pension regime.
Decision(s): The Minister decided to lodge ‘au Greffe’ the Income Tax (Amendment No. 41) (Jersey) Law 201- in order to introduce an international pension regime. The Minister further decided to lodge an Acte Operatoire so that the legislation may have immediate effect.
Reason(s) for Decision: To enable the Income Tax (Amendment No. 41) (Jersey) Law 201- to be lodged ‘au Greffe’ with a request for debate in the States at the earliest opportunity.
Resource & Manpower Implications: The area of international pensions has been identified by the finance industry as a potential growth market and a means of diversifying Jersey’s private wealth offering, creating new opportunities and jobs. Usage of the regime will be monitored so as to maximise the benefits to the island. The staffing implications associated with administering the international pension scheme will be met by existing Taxes Office staff.
Action required: Forward the Income Tax (Amendment No. 41) (Jersey) Law 201- to the Greffier of the States and request that the projet be lodged ‘au Greffe’ for consideration by the States at the earliest opportunity.
Signature:		Position: Senator P F C Ozouf, Minister for Treasury and Resources
Date Signed:		Date of Decision: