Government of Jersey

Information about the publication of Ministerial Decisions

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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
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A decision made 24 May 2011:

Decision Reference: MD-TR-2011-0051
Decision Summary Title:	Comments - Draft Social Security (Amendment No. 20) (Jersey) Law 201- (P.64/2011): amendment.		Date of Decision Summary:	16 May 2011
Decision Summary Author:	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:	Comments - Draft Social Security (Amendment No. 20) (Jersey) Law 201- (P.64/2011): amendment.		Date of Written Report:	16 May 2011
Written Report Author:	Comptroller of Taxes		Written Report : Public or Exempt?	Public
Subject: Comments on Draft Social Security (Amendment No. 20) (Jersey) Law 201- (P.64/2011): amendment.
Decision(s): The Minister approved the comments on Draft Social Security (Amendment No. 20) (Jersey) Law 201- (P.64/2011): amendment.
Reason(s) for Decision: To enable the Minister’s comments on Draft Social Security (Amendment No. 20) (Jersey) Law 201- (P.64/2011): amendment.
Resource Implications: None
Action required: Greffier of the States to be requested to present attached comments to the States at the earliest opportunity.
Signature:		Position: Senator P F C Ozouf Minister for Treasury and Resources
Date Signed:		Date of Decision:

Social Security (Amendment No. 20) (Jersey) Law 201- - Draft: P.64/2011 - Comments of the Minister for Treasury and Resources

Comments on Draft Social Security (Amendment No.20)(Jersey) Law 201 – (P.64/2011)/Amendment

Having reviewed the contents of the report for the proposed amendment, the Minister for Treasury and Resources considers that there are a number of legal and procedural difficulties which make it impossible for him to support. The observations set out below reflect advice given by the Taxes Office during the preparation of the main Amendment by the Social Security Department.

The Minister is in agreement with the intention of the amendment to streamline administration and improve service delivery. Not withstanding that no tax deductions are to be made from any components of insolvency benefit, it remains that certain components would still be considered taxable.

However

To deduct tax under ITIS from such components could be considered punitive on individuals who may already been suffering hardship due to their financial circumstances.

It would be necessary for Social Security to deduct and account to the Comptroller of Taxes for any deductions made. There are issues to overcome should the Taxes Office be required to pass effective rate notices to Social Security.
ITIS deductions would only be required on certain components of the insolvency benefit – quite possibly the smallest component.
The Income Tax Law as it stands would likely be required to be amended to require the Social Security Department to make these deductions.
It has not been quantified, and it would be virtually impossible to determine, how much actual revenue would be lost should Income Tax not be deducted from any taxable component of the insolvency benefit. However, the Taxes Office believes that it is not likely to be considerable. The Taxes Office would contend that any arrears would be collected through ITIS when an individual finds new employment.

Having regard to the above issues, and whilst acknowledging the good intensions of this amendment, the Minister for Treasury and Resources is unable to support it.

Minister for Treasury and Resources