International Service Entity Review and Consultation: Green Paper

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 on 8 August 2011:

Decision Reference: MD-TR-2011-0103
Decision Summary Title:	ISE Review and Consultation – Green Paper		Date of Decision Summary:	28th July 2011
Decision Summary Author:	Deputy 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:	International Services Entity Review		Date of Written Report:	28th July 2011
Written Report Author:	Deputy Director of Tax Policy		Written Report : Public or Exempt?	Public
Subject: International Services Entity Review – Green Paper.
Decision(s): The Minister approved the International Services Entity Review Green Paper and agreed that it should be presented to the States at the earliest opportunity. The Minister decided to set the deadline for responses as Friday 16th September 2011.
Reason(s) for Decision: The Treasury and Resources Minister wishes to seek the views of business on the operation of International Services Entity (ISE) status within the Goods and Services Tax (GST) regime. Together with a general review, this consultation also seeks the view of business on: Achieving greater equity between the ISEs fees charged; Reducing the business compliance burden placed on ISEs; and Raising additional revenue from ISEs of approximately £1m from 2012.
Resource Implications: There are no financial or manpower implications for the States of issuing the Green Paper.
Action required: The Treasury and Resources Department to take such steps as are necessary for the consultation paper to be issued forthwith and request the Greffier of the States to arrange for it to be presented to the States at the earliest possible opportunity.
Signature:		Position: Senator P F C Ozouf, Minister for Treasury and Resources
Date Signed:		Date of Decision: