Cost of collecting Personal Income Tax (FOI)

Request 698758134

​1. What is the total annual cost of collecting personal income tax?

2. What is the total annual cost of collecting GST?

In each case above "total" includes total personnel costs, costs of office space etc

Response

For a number of reasons, including multi-functional approaches to compliance activities, it is not possible to provide a breakdown of the costs associated with collecting specific revenue types. Article 3 of the Freedom of Information (Jersey) Law 2011 therefore applies.

The total revenue expenditure for Revenue Jersey in 2024 will be included in the upcoming States of Jersey Annual Report and Accounts. The information is therefore exempt under Article 36 of the Freedom of Information (Jersey) Law 2011.

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.

Article 36 - Information intended for future publication

(1) Information is qualified exempt information if, at the time when the request for the information is made, the information is being held by a public authority with a view to its being published within 12 weeks of the date of the request.

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

(a) of the date when the information will be published;

(b) of the manner in which it will be published; and

(c) by whom it will be published.

(3) In this Article, “published” means published –

(a) by a public authority; or

(b) by any other person.

Public Interest Test 

Article 36 is a qualified exemption, which means that a public interest test has to be undertaken to examine the circumstances of the case and decide whether, on balance, the public interest in maintaining the exemption outweighs the public interest in disclosing the information.  

Public interest considerations favouring disclosure 

• disclosure of the information would support transparency and promote accountability to the general public.   

Public interest considerations favouring withholding the information   

• It is intended to publish the relevant documentation on www.gov.je within 12 weeks of the receipt of this request. It is reasonable for government to publish reports in an orderly manner, following completion of appropriate internal processes, and publishing in advance, and in such close proximity to the expected publication date, would potentially undermine the orderly publication and conduct of government work (when the public benefit of earlier publication under the Law would derive limited benefit).