| Personal allowances restricted by 4/5ths |
| Single £2,600 x 1/5ths |
£520 |
| Married £5,200 x 1/5ths |
£1,040 |
Earned income fraction 1/4
Earned income maximum x 1/5ths |
£680 |
| Wife's earned income £4,500 x 1/5ths |
£900 |
| Personal allowances not restricted by 4/5ths |
| Additional personal allowance (see note 1 below) |
£4,500 |
Child allowance
Restricted by reference to the excess of child's income over £3,000 (see note 3) |
£3,000
£1 for £1 |
Higher child allowance (see note 2)
Restricted by reference to the excess of child's income over £3,000 (see note 3)
Note: For 2009 and future years a child's earnings after completion of a course in full time
higher education, in that year, will be disregarded. |
£6,000
£3 for £2
|
| Thresholds (exemption limits) |
| Single |
£12,650 |
| Married |
£20,280 |
| Single (aged 63 or over for the whole of the year) |
£14,110 |
| Married (aged 63 or over for the whole of the year) |
£23,220 |
Notes
1) Additional personal allowance is only due if the claimant:
- is not entitled to the married exemption threshold (i.e. a single parent) or if the claimant's spouse is totally incapacitated by physical or mental infirmity and;
- is entitled to child allowance
2) A child who is over 17 years of age receving full time higher education. Higher education has the same meaning as in the Education (Jersey) Law 1999. Generally this 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 this office with details of the course your child is attending and a prospectus of the college.
3) If a child has income in their own right the amount must be included with the claim for child allowance. Once a child earns more than £3,000 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 earnings of £4,000 child allowance of £3,000 will be reduced to £2,000. The higher allowance for a child at university on the same income will be reduced from £6,000 to £4,500.
| Retirement annuity relief |
The combined total to all pension schemes in the year of assessment whichever is the lower of
1: £50,000
2: an individuals related earnings during the year of assessment |
| Motor expenses |
| Flat rate per mile: car |
60p |
| Flat rate per mile: motorcycle |
30p |
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