Individuals being taxed (FOI)

​​Request

Please confirm the number of people that are being taxed as single individuals for 2021 to 2023 in the situations below:

A

Living at a separate address, still legally married but not legally separated.

B

Living at a separate address, still married but legally separated. 

C

Living at the same address, still married but legally separated.

Response

A to C 

Revenue Jersey hold contact addresses for all taxpayers. There is no requirement for this address to be a taxpayer’s residential address; correspondence may be sent to a PO Box or a relative’s home. 

The information requested is therefore not held and Article 3 of the Freedom of Information (Jersey) Law 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.