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Excise Duty (Relief and Drawback) (Amendment No. 7) (Jersey) Order 2017

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 12 March 2018:

Decision Reference:  MD-TR-2018-0028

Decision Summary Title:

Amendment to Excise Duty (Relief and Drawback) (Jersey) Order 2000

Date of Decision Summary:

6th March 2018

Decision Summary Author:

Deputy Comptroller of Taxes

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Excise Duty (Relief and Drawback) (Amendment No.7) (Jersey) Order 201-

Date of Written Report:

6th March 2018

Written Report Author:

Deputy Comptroller of Taxes

Written Report :

Public or Exempt?

Public

Subject:

Amendment to Excise Duty (Relief and Drawback) (Jersey) Order 2000

Decision(s):

The Minister made the Excise Duty (Relief and Drawback) (Amendment No.7) (Jersey) Order 2018

Reason(s) for Decision:  

Following concerns raised by hire car businesses regarding the impact of the Vehicle Excise Duty (VED) changes made in the 2018 Budget following the adoption of the Connétable of Grouville’s amendment (Draft Budget Statement 2018 (P.90/2017): second amendment) and analysis of relevant historical VED data provided by Customs, the Minister amended the Excise Duty (Relief and Drawback) (Jersey) Order 2000 to limit the amount of VED payable in respect of ‘hire vehicles’ in 2018. The effect of the amendment is that in 2018 the VED payable in respect of ‘hire vehicles’ is calculated by reference to the VED emissions bands and rates which applied in 2017 (i.e. in the context of ‘hire vehicles’ it will be as if the VED changes in the 2018 Budget did not occur).

 

The amendment addresses concerns raised regarding the fact that hire car fleets were ordered and travel brochures issued in advance of the Connétable’s amendment being adopted by the Assembly.  

 

The relief in respect of ‘hire vehicles’ will apply from 1 January 2018 to 31 December 2018, whereupon it will expire. This highlights that it is a transitional relief at this stage which addresses the concerns raised by the hire car businesses regarding 2018. 

Resource Implications:

Based on the information available it is estimated that the introduction of this relief will reduce income from VED by approximately £160,000 in 2018. No material administrative costs are associated with this decision.

Action required:

The Head of Decision Support to notify the Policy Officer - Taxes Office once the decision has been signed. The Minister for Treasury and Resources to seal the draft Order which will be returned to the States Greffe for immediate publication. The Greffier of the States is requested to arrange for the making of the Order to be notified to the States.


Signature:

 

 

 

Position: Senator A J H Maclean,

Minister for Treasury and Resources

 

Date Signed:

Date of Decision:

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