Tax on Old Age Pensions (FOI)

Request

Please confirm the amount of tax collected by the Tax department on all Old Age Pensions that have been paid by Social Security for years 2000 to 2022 inclusive.

Response 

The information requested is not held by the Government of Jersey.

Income is taxed in aggregate after allowable deductions which include the relevant income exemption thresholds. If pensioners’ sole source of income is the Jersey Old Age pension, then they will not be liable to pay income tax, as income exemption thresholds are currently set at the rate which effectively removes them from taxation.  

Article 3 of the Freedom of Information Law (Jersey) 2011 applies.

Article 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.