Working-age population (FOI)

​Request

The total number of people subject to tax by the end of 2014 was 59,000, but the number of people in the Island has increased. This raises a few questions.

A 

What is the total number of working-age people currently resident in Jersey?

B

What is the total number of working-age people currently subjected to tax?

C 

What is the total number of working-age people actually paying tax?

D 

What is the total number of working-age people currently in receipt of income support and / or other social funds such as child support (Long Term Incapacity Allowance not included)?

E 

What is the total number of working-age people currently in receipt of rent support?

Response

This request refers to the number of people subject to tax being 59,000. It is assumed that the figure of 59,000 has been taken from recently published data provided in response to a recent States Question and / or a recent Freedom of Information request. It is important to stress that the figure of 59,000 in both recent responses refers to the number of households subject to tax and not to the total number of individuals. One household can be an individual or a married couple or civil partnership. Further information in this respect is provided later in the response.

A

Current 2016 numbers are not available. However, estimates of the position at the end of 2014 and 2015 can be provided based on the following reports produced by the Statistics Unit:

• The Annual Population estimate 2015 

• Jersey population projections Report 2013

Analysis of these reports both separately and in combination indicate the following:

• Estimate of the working-age population (defined for the purpose of this response as both men and women age 16 to 64 years inclusive) at the end of 2015 as 68,600

• Estimate of the working-age population at the end of 2014 as 67,700

B and C

2015 is the current year of assessment being reviewed by the Taxes Office and so no meaningful data is available yet for that year.

It is inferred that the request in question B is seeking to determine, as far as possible, the number of the working-age population that are potentially subject to tax, albeit that they will not all have paid tax in the year. As tax is levied on income this would potentially encompass every Island resident within the age band. As the principal purpose of the current Taxes Office system is the administration of tax, there will be individuals within the 16 to 64 age group who, due to their circumstances, are either not yet on the system or are no longer on the system (see notes below for examples). These individuals are not included in the Taxes Office estimate below.

The following estimated figures have been extracted from data on the Taxes Office systems (as at 13 October 2016) in respect of the 2014 year of assessment:

• Estimate of the total number of working-age people subjected to tax is 70,700

• Estimate of the total number of working-age people actually paying tax is 53,300

Further notes in respect of B and C

• it is important to bear in mind that the Taxes Office figures include those people who were resident for just part of the tax year, whereas the population estimate refers to the number of people resident at a particular point in time

• within the Taxes Office figures are an estimated 5,700 individuals that either arrived after the beginning of the year, left before the end of the year or were only in the Island for a period during the year. It follows that those, that were not here at the point in time when the population figure was estimated, will be reflected in the Taxes Office figure but not in the population figure

• the estimates exclude non-Jersey residents and are therefore confined to Jersey resident individuals

• the estimates exclude those members of the resident population that are not on the Taxes Office system. These may be:

• young adults (aged 16 plus) still in full time education that have not yet sought work in the island and therefore have not been required to register for ITIS (Income Tax Instalment System)

• residents that are exempt to tax and are not likely to be liable to tax in the future, who do not have a live tax record and are not sent annual tax returns

• the nature of the question requires information on working-age people and therefore individuals. In order to arrive at the figures above where a personal taxpayer is in a married couple or civil partnership, this has been included as two individuals both of which either pay tax or pay no tax as applicable. The estimated total figures are not the same as previously published data for the reason stated at the top of the response 

• the age used to determine if the individual falls within the criteria is the age as at 27 March 2014 (the date of the last census was 27 March 2011).

D

This question is being refused. The information requested is already available in the published Social Security Annual Report 2015. See link below.

Therefore, Article 23 of the Freedom of Information (Jersey) Law 2011 applies. See exemption applied below.

The numbers of working-age adults in receipt of Income Support is found in Table 28, by excluding the household claims in the 65+ age group. In addition, there will be a small number of working-age adults who are included in households categorised as 65+, for example, a married couple where one partner is 66 and the other is 64.

Social Security Annual Report 2015

E

Income Support supports rental costs in both social and private rental sectors, and also supports the costs of a small number of owner-occupier households. The accommodation component of Income Support is applicable to the majority of claims, although the total amount paid on a claim is affected by the individual’s circumstances, including income they receive from other sources.

Excluding household claims in the “65+” group (as above), there were 4,073 Income Support claims receiving rental support, with a total of 5,481 adults on these claims as at 31 December 2015. 

Exemption applied:

FREEDOM OF INFORMATION (JERSEY) LAW 2011

PART 4

ABSOLUTELY EXEMPT INFORMATION

Article 23 - Information accessible to applicant by other means

(1) Information is absolutely exempt information if it is reasonably available to the applicant, otherwise than under this Law, whether or not free of charge.

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