Government of Jersey

Tax and social security contributions 2015 (FOI)

Produced by the Freedom of Information office
Authored by States of Jersey and published on 21 September 2016.

Request

From page 14 of the year ended 31 December 2015 Accounts, please can:

Total company tax revenues of £89,456 be split between:
(a) 10 per cent companies
(b) 20 per cent utility companies
(c) 20 per cent property development companies
(d) profits from rental of Jersey property taxed at 20 per cent

Total GST revenues of £83,985 be split between:
(a) net GST output tax
(b) ISE fees

From page 210 of same, please can the total social security contributions of £169,659 + £31,130 = £200,789 be split between?

(a) Class 1 contributions paid by employees
(b) Class 1 contributions paid by employers @ 6.5 per cent ie up to the standard earnings limit (SEL)
(c) Class 1 contributions paid by employers @ 2 per cent ie between the SEL and the upper earnings limit (UEL)
(d) Class 2 contributions paid by the self-employed @ 12.5 per cent ie up to the SEL
(e) Class 2 contributions paid by the self-employed @ 2 per cent ie between the SEL and the UEL

I don’t need information on social security contributions to the long-term care fund of £8,443.

For the 2015 tax year (or the latest year for which this information is available), please can you provide the total number of taxpayers in Jersey split by those who:

(a) have no taxable income ie pay no tax
(b) pay tax at the marginal rate
(c) pay tax at the standard rate

Please can you provide an updated report for the 2015 tax year (or the latest year for which this information is available) similar to the following:

Download Written Question to the Minister for Treasury and Resources 31 January 2012 (size 5.38kb)

Response

The States accounting system JD Edwards records the total revenues from companies and not the breakdown between the types of company or sources of income as shown above.

A breakdown of corporate revenues can be provided by year of assessment from an analysis of the Taxes Office system and this is provided in the table below.

It must be noted, however, that the figure extracted by year of assessment from the Taxes Office system will not directly reconcile with the figure in the States accounts due to the differences in the manner in which income is recognised.

Type of company	Net tax payable in £m for year of assessment 2014
a) 10 percent companies	69.8
(b) 20 percent utility companies	2.8
(c) 20 percent property development companies	1.3
(d) All other companies paying tax on specific profits to include Jersey rental income, income from quarrying in Jersey, income from the import and or the supply of hydrocarbon oil*	17.1
Total	91.0

(Data extracted from Taxes Office system as at 19 September 2016)

*The table is presented in this way in order to ensure taxpayer confidentiality

Source	Revenue (£)
(a) Net GST output tax	74,784,561
(b) International Services Entities (ISE) fees	9,200,900
Total	83,985,461

The Social Security Department can confirm that it holds the information you are seeking. However, Article 36 of the Freedom of Information (Jersey) Law 2011 exempts this information. This is because the information is intended for publication in the 2015 Social Security Annual Report before the end of October at the following link:

Social Security reports and documents - 2015

For reference, the 2014 Social Security Annual Report can be found at the following link:

Social Security reports and documents - 2014

The 2015 tax year data will not be available until 2017. Data in respect of the 2014 tax year has been published recently in a States Question presented by Deputy Higgins and tabled on 13 September 2016 and can be accessed via the following link:

Download Written Question to the Minister for Treasury and Resources 13 September 2016 (size 299kb)

Regarding part (a) the data provided in the answer includes personal taxpayers that do have taxable income but pay no tax.

It is assumed the question refers to individuals that come to Jersey via obtaining entitlement under Regulation 2(1) (e) of the Control of Housing and Work (Residential and Employment Status) (Jersey) Regulations 2013.

The question referred to is as follows:

Written question to the Minister for Treasury and Resources by Deputy T M Pitman of St Helier - Answer to be tabled on Tuesday 31 January 2012

Question:

Further to his response to my written question of 17 May 2011, will the Minister provide updated figures for the total number of 1(1) (k) residents in Jersey in 2011; further still detail the number of such residents paying tax within the following tax bands:

Less than £5,000
£5,000 - £10,000
£10,000 - £20,000
£20,000 - £30,000
£30,000 - £40,000
£40,000 - £50,000
£50,000 - £60,000
£60,000 - £70,000
£70,000 - £80,000
£90,000 - £100,000
Those paying £100,000 and above

An ‘updated report’ for the 2014 year of assessment is provided in the table below:
Note: for taxpayer confidentiality purposes taxpayer groups of less than 12 are not identified separately.

Tax bands	Taxpayers
Less than £5,000	26
Between £5,000 - £10,000	12
Between £10,000 - £30,000	21
Between £30,000 - £50,000	19
Between £50,000 - £80,000	16
Between £90,000 - £100,000	17
Those paying £100,000 and above	52
Total	163

Justification for exemption
Exemption Applied:
Article 36 - Information intended for future publication

(1) Information is qualified exempt information if, at the time when the request for the information is made, the information is being held by a public authority with a view to its being published within 12 weeks of the date of the request.

(2) A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant:

(a) of the date when the information will be published;

(b) of the manner in which it will be published; and

(3) In this Article, “published” means published –

(a) by a public authority; or

(b) by any other person.