Small Distillers Rate (FOI)

​​Request

Please provide a list of all businesses in Jersey who currently qualify for the small distillers rate.

Response

Officials are prohibited from disclosing any information that is brought to their knowledge in the performance of their duties under Article 4 of the Customs and Excise (Jersey) Law 1998, whereby the officers take an Oath of Office before the Royal Court prohibiting such disclosures. 

The information requested is absolutely exempt information under Article 29 of the Freedom of Information (Jersey) Law 2011 as the disclosure of the information by the Scheduled Public Authority is prohibited by an enactment.

Article applied

Article 29 - Other prohibitions or restrictions

Information is absolutely exempt information if the disclosure of the information by the scheduled public authority holding it –

(a) is prohibited by or under an enactment;

(b) is incompatible with a European Union or an international obligation that applies to Jersey; or

(c) would constitute or be punishable as a contempt of court.​