Taxation of land and buildings in Jersey

About the consultation

​As a small island without significant mineral resources, Jersey’s principal natural asset is its land. It is in the best interests of Islanders, current and future, that land is used in the most efficient way possible, to ensure that Jersey continues to meet the needs of those who make their lives here.

Jersey’s existing tax system however, does not reflect the importance of land to Islanders. It has grown up over the years in response to many pressures and lacks a set of clear unifying policies. What we do and do not tax has never previously been considered in the round.

In 2012, the Minister for Treasury and Resources announced a broad review of the taxation of property (land and buildings) in Jersey. This review acknowledges the importance of land to Jersey, and for the first time, attempts to look at what property we tax, how we tax it and who pays it. This green paper forms part of that review and draws on an independent report from experts PwC LLP.

Jersey’s property tax system should be joined-up, balanced and have no unintended consequences, while also supporting the States strategic objectives. To help us achieve this, the review outlines six proposed principles, based on the independent advice received, which could be used to shape any future changes to the property tax system. 

It then explains what adopting these principles might mean in practice, by describing potential changes that could be made to three areas of Jersey’s property tax system. These are included as examples of the way in which the proposed principles could be applied.

This is a public consultation and an opportunity for taxpayers to shape future changes in the Island’s property tax system from the very beginning of the change process. Fundamental change to the way we tax property will take time and further consultation on specific changes will be necessary in due course.

Download Property Tax Review consultation (size 235kb)

Download supporting PwC report (size 647kb)

How to submit comments to the consultation

​Responses to the consultation may be made in a number of ways:​

Independently-run Focus groups will be held in January 2015 and anyone wanting to particpate should contact 4insight by email or call Catherine on +44 (0)1534 765380. 

Email 4insight

Email your response to this paper to the Tax Policy Unit.

Email Tax Policy Unit​

Send your written response to:
Tax Policy Unit
Cyril Le Marquand House
PO Box 353
St Helier
Jersey
JE4 8UL

Responses to the consultation

​Download summary response document (4.36MB)