Food Costs Bonus and Cold Weather Bonus: Data Sharing Agreement with Income Tax

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A decision made 29 November 2012:

Decision Reference: MD-S-2012-0099
Decision Summary Title :	Food Costs Bonus (FCB) and/or Cold Weather Bonus (CWB) – DSA with Jersey Taxes Office (GOV200)		Date of Decision Summary:	28 November 2012
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 :	Food Costs Bonus (FCB) and/or Cold Weather Bonus (CWB) – DSA with Jersey Taxes Office (GOV200)		Date of Written Report:	28 November 2012
Written Report Author:	Policy Principal		Written Report : Public or Exempt?	Public
Subject: Food Costs Bonus (FCB) and/or Cold Weather Bonus (CWB) – Data Sharing Agreement (DSA) between the Social Security Department (SSD) and the Jersey Taxes Office.
Decision(s): The Chief Officer for SSD has signed DSA GOV200. The Minister for Social Security has decided to request that the Minister for Treasury and Resources authorises the disclosure of information as specified in this agreement. As per Article 13A of the Income Tax (Jersey) Law 1961, the Comptroller of Taxes is authorised to disclose information to SSD for any purpose approved by the Minister for Treasury and Resources as requested by the Minister of Social Security.
Reason for Decision The aim of GOV200 is to allow SSD to verify that claimants of the Food Cost Bonus (FCB) and/or Cold Weather Bonus (CWB) are not liable to pay Income Tax to the States of Jersey and therefore satisfy one of the eligibility criterions for the benefits.
Resource Implications: There are no financial or resource implications associated with this data sharing agreement
Action required: Policy Principal to forward copies of this Ministerial Decision and the data sharing agreement to the Minister for Treasury and Resources for his approval.
Signature:		Position:
Date Signed:		Date of Decision (If different from Date Signed):

Data Sharing Agreement with Income Tax: Food Costs / Cold Weather Bonus

DATA sharing agreement (GOV200) between the jersey taxes office and the social security department IN RESPECT of claims to Food Costs Bonus (FCB) and/or Cold Weather Bonus (CWB)

Purpose

The aim of the Ministerial Decision and DSA GOV200 is to allow the Social Security Department (SSD) to verify that claimants of the Food Cost Bonus (FCB) and/or Cold Weather Bonus (CWB) are not liable to pay Income Tax to the States of Jersey and therefore satisfy one of the eligibility criterions for the benefits.

Background

Upon the introduction of the Goods and Services Tax (GST) and Income Support (IS) in 2008, the States of Jersey agreed to introduce a GST Bonus for households who did not qualify for IS and did not pay Income Tax. A similar Food Cost Bonus was introduced to replace the GST bonus in 2011. From January 2012 the CWB was introduced, targeting households that include an adult who is aged 65 or above and is receiving a Jersey Old Age Pension. Qualification for the FCB is a passport to receiving the CWB, as long as additional criteria are met.

The FCB and CWB application forms include consent from the claimant and their spouse/partner to allow SSD to contact the Jersey Taxes Office to verify their income tax position for the relevant year.

No sensitive data will be shared in GOV200.

Recommendation

As per Article 13A of the Income Tax (Jersey) Law 1961, the Comptroller of Taxes has authority to disclose information to SSD

Further to the Chief Officer for Social Security signing DSA GOV200 the Social Security Minister has decided to request that the Minister for Treasury and Resources approves authorisation to disclose information as specified in this agreement.