Tax allowances
About benefits in kind
1) Additional allowance for children (sometimes called single parent allowance) is only due if the claimant:
- is not entitled to the married/civil partnership exemption threshold (i.e. a single parent) or if the claimant's spouse/civil partner is totally incapacitated by physical or mental infirmity and;
- is entitled to child allowance
2) A child who is over 17 years of age receiving full time higher education. 'Higher education' is defined in the Education (Jersey) Law 1999. Generally it means a university degree, however, other tertiary courses are accepted, for example a foundation degree or attending a recognised nurses training college. If you are not sure if the higher allowance is due, contact us with details of the course your child is attending and a prospectus of the college.
The allowance of £6,000 has been enhanced by an additional £3,000 for the marginal rate calculation of tax.
3) If a child has unearned income in their own right the amount must be included with the claim for child allowance. Once a child receives more than £3,000 unearned income in the year the child allowance will be restricted on a £1 for £1 basis if child allowance is claimed and £3 for every £2 if higher child allowance is claimed. For example, a child at school has investment income of £4,000 marginal rate child allowance of £3,000 will be reduced to £2,000. The higher allowance for a child at university with the same income will be reduced from £6,000 to £4,500.
Paying into an approved pension scheme is a deduction from your earnings both at the standard rate and using the marginal relief calculation of tax. Deductions are given for tax approved schemes only.
Motor expenses can only be claimed when you use your own vehicle wholly and exclusively for work purposes. Mileage can not be included for commuting to and from work. To make a claim evidence is required, for example a letter from your employer, and also a written record of your mileage calculation.
gov.je