Tax revenues from agencies (FOI)

Request

What was the value of the tax revenues from agencies as so defined in Article 22 (1) of the Control of Housing and Work (Jersey) Law 2012, in 2014 and 2015?

Response

Tax revenues from agencies as so defined in Article 22(1) of the Control of Housing and Work (Jersey) Law 2012, in 2014 and 2015.

Income Tax:

Corporate "agencies" will be taxed at zero percent on their trading profits in accordance with Article 123C (2) of the Income Tax (Jersey) Law, 1961. Individuals trading as "agencies" will be taxed on their trading profits in their personal assessments.

In view of the limited number of "agencies" (corporate and individual) no information on income tax revenues can be provided in response to this request as the information is absolutely exempt under Article 29 of the Freedom of Information (Jersey) Law 2011 (see below).

GST revenues:  

• 2014 - £180,000
• 2015 - £310,000

Justification for exemption:

FREEDOM OF INFORMATION (JERSEY) LAW 2011
PART 4
ABSOLUTELY EXEMPT INFORMATION
Article 29 of the Freedom of Information (Jersey) Law 2011 - Other prohibitions or restrictions states that:

Information is absolutely exempt information if the disclosure of the information by the scheduled public authority holding it:

(a) is prohibited by or under an enactment;

(b) is incompatible with a European Union or an international obligation that applies to Jersey; or

(c) would constitute or be punishable as a contempt of court.

Members of the Income Tax Office are prohibited from disclosing information by virtue of Part 3 and Schedule 1 to the Income Tax (Jersey) Law 1961 whereby the Comptroller (and Deputy)
and Officers of that department take an Oath of Office before the Royal Court which provides, inter alia, that: "you will not disclose any information which may come to your knowledge in the performance of your duties, except to such persons only as shall act in execution of the said laws and where it shall be necessary to disclose the same to them for the purposes of the said laws, or in so far as you may be required to disclose the same for the purposes or in the course of a prosecution for an offence against the said laws." 

Therefore, the information requested is absolutely exempt information under Article 29 of the Freedom of Information (Jersey) Law 2011, because the disclosure of the information by the Scheduled Public Authority holding it is prohibited by or under an enactment.