Long-Term Care: Data Sharing Agreement (DSA) between Social Security and Taxes Office: Revision

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A decision made 1 April 2015:

Decision Reference: MD-S-2015-0028
Decision Summary Title :	Long-Term Care – DSA with Taxes Office GOV 442 Revision 2		Date of Decision Summary:	01 April 2015
Decision Summary Author:	Policy Principal		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title :	Long-Term Care – DSA with Taxes Office GOV442 Revision 2		Date of Written Report:	01 April 2015
Written Report Author:			Written Report : Public or Exempt?	Public
Subject: Revision to Long-Term Care – Data sharing Agreement (DSA) between the Social Security Department and the Taxes Office
Decision(s): The Minister requested the Minister for Treasury and Resources to authorise the disclosure of information specified in the DSA. As per Article 13A of the Income Tax (Jersey) Law 1961, the Comptroller of Taxes is authorised to disclose information to the Social Security Department for any purpose approved by the Minister for Treasury and Resources as requested by the Minister for Social Security.
Reason(s) for Decision: The aim of the Data Sharing in GOV442 Revision 2 is two-fold: 1) to allow the Social Security Department to ascertain if claimants have current tax liability and ensure that they have sufficient funds to meet this liability when assessing benefit entitlement; and 2) to enable the Social Security Department to obtain reporting and auditing details associated with TO acting as agency (see separate agency agreement) in the collection of LTC contributions on behalf of SSD.
Resource Implications: The data sharing has no financial or resource implications.
Action required: Policy Principal to forward copies of this Ministerial Decision and GOV442 Rev 2 to the Minister for the Treasury & Resources for his approval.
Signature:		Position:
Date Signed:		Date of Decision (If different from Date Signed):

Long-Term Care: Data Sharing Agreement (DSA) between Social Security and Taxes Office: Revision

Social Security

Ministerial Decision Report


Subject:	Long Term Care – DSA with Jersey Taxes Office GOV442 Revision 2
Exempt Clause:		Date:	01 April 2015

Author:	Policy Principal

Purpose

The aim of the Ministerial Decision and the Data Sharing Agreement (DSA) GOV442 Revision 2 is two-fold: 1) to allow the Social Security Department to ascertain if claimants have current tax liability and ensure that they have sufficient funds to meet this liability when assessing benefit entitlement; and 2) to enable the Social Security Department to obtain reporting and auditing details associated with TO acting as agency (see separate agency agreement) in the collection of LTC contributions on behalf of SSD

Background

Determining Jersey Tax Liability

SSD need to confirm the amount of tax liability for the household consisting of the claimant and a partner where they are living as a couple, this is required to establish if a member/members of the household qualify to receive Long-Term Care Benefit.

Long-Term Care support requires a means tested assessment to identify the financial support required. Part of this is to ensure that individuals have sufficient funds to meet their tax liability. The details of the means assessment are contained within the Long-Term Care Benefits Order 2014.

The JTO sharing data directly with the SSD, thus confirming the tax liability, ensures individuals have funds to meet this liability which is beneficial to both the JTO and SSD and to the individual. It also ensures more accurate information is provided reducing the risk of error and overall an improved customer service.

Determining LTC Contribution

Enabling the Social Security Department to obtain reporting and auditing details associated with TO acting as agency (see separate agency agreement) in the collection of LTC contributions on behalf of SSD.

In accordance with the agency agreement between TO and SSD, SSD will request from TO specific reporting requirements associated with TO collecting LTC contributions on behalf of SSD

See GOV442 Revision 2 for details of data to be shared.

Recommendation

As per Article 13A of the Income Tax (Jersey) Law 1961, the Comptroller of Taxes has authority to disclose information to SSD for any purpose approved by the Minister for Treasury and Resources as requested by the Minister for Social Security.

Further to the Chief Officer for SSD signing the DSA GOV442 the Minister for Social Security decided to request that the Minister for Treasury and Resources approves authorisation for the disclosure of information as specified in this agreement

Financial and Resource Implications

DSA GOV 442 Revision 2 has no financial or resource implications.