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L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Income Tax (Payment of 2019 Liability) (Jersey) Amendment Regulations 202-

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 18 March 2024:

Decision Reference:  MD-TR-2024-154

Public

Subject: Draft Income Tax (Payment of 2019 Liability) (Jersey) Amendment Regulations 202-

 

Report Title: WR - Draft Income Tax (Payment of 2019 Liability) (Jersey) Amendment Regulations 202-

Public

Decision(s):

The Minister decided to lodge “au Greffe” the Draft Income Tax (Payment of 2019 Liability) (Jersey) Amendment Regulations 202-.

Reason for Decision(s):

The Draft Income Tax (Payment of 2019 Liability) (Jersey) Amendment Regulations 202- would, if adopted, extend by 2 years all the calendar dates included in the terms of payment of the frozen 2019 income tax liability of former prior year basis (PYB) taxpayers.

Resource Implications: The financial and resourcing implications of the Amending Regulations are that the frozen 2019 income tax liability would be deferred for two years. The Treasury view is that the proposition is manageable fiscally in cashflow terms.

 

Action Required: The Greffier of the States to lodge “au Greffe” the Draft Income Tax (Payment of 2019 Liability) (Jersey) Amendment Regulations 202- with a request for debate in the States sitting which is scheduled to commence on 30th April 2024.

Signature:

 

 

Signed By: Minister for Treasury and Resources

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

 

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