Approved Pension Schemes (FOI)

Request 

Approved Pension schemes for the purposes of offsetting tax liability

1

Please provide the list of private pension schemes that are approved by Revenue Jersey

for the purposes of offsetting contributions into a pension scheme, against personal tax
liabilities.

2 

Jersey residents who have previously paid UK Government national insurance
contributions (NIC) may pay additional contributions, for years they are non-resident in
the UK, to increase their State Pension on retirement to cover "missing" years of NIC's.
Are Jersey tax payers able to offset these additional contributions against Jersey tax liabilities? 

Response 

1 

A complete list of all Jersey private pension schemes is not held by the Government of Jersey. Revenue Jersey does not require information in this form for its role in ensuring the correct tax outcomes. Article 3 of the Freedom of Information (Jersey) Law 2011 has therefore been applied. 

2 

Jersey taxpayers are not able to offset UK National Insurance Contributions against their Jersey tax liabilities. 

Articles applied 

Article 3 - Meaning of "information held by a public authority" 

For the purposes of this Law, information is held by a public authority if – 

(a)     it is held by the authority, otherwise than on behalf of another person; or 

(b)     it is held by another person on behalf of the authority.