Amendment to Excise Duty (Relief and Drawback) (Jersey) Order 2000

Information about the publication of Ministerial Decisions

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision
providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 11 January 2010 regarding: Amendment to Excise Duty (Relief and Drawback) (Jersey) Order 2000.

Decision Reference: MD-TR-2009-0220
Decision Summary Title:	Amendment to the Excise Duty (Relief and Drawback) (Jersey) Order 2000		Date of Decision Summary:	29 December 2009
Decision Summary Author:	Director Legal Status and Revenue		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:
Written Report Title:	Excise Duty (Relief and Drawback) (Amendment No.5) (Jersey) Order 2010		Date of Written Report:	24 December 2009
Written Report Author:	Director Legal Status and Revenue		Written Report : Public or Exempt?	Public
Subject: Amendment of the Excise Duty (Relief and Drawback)(Jersey) Order 2000 to re-introduce, from 1st September 2010, relief and drawback from excise duty on motor vehicles
Decision(s): The Minister made the Excise Duty (Relief and Drawback) (Amendment No.5) (Jersey) Order 2010 to re-introduce relief and drawback rules for excise duty on motor vehicles.
Reason(s) for Decision: The Minister for Treasury and Resources successfully proposed a Vehicle Emissions Duty (VED) in the 2010 Budget. It was agreed by the States Assembly that VED will come into force on 1st September 2010 and that the time when duty is payable and the rules for relief and drawback will be the same as applied, prior to 6th May 2008, to Vehicle Registration Duty (VRD). The Excise Duty (Relief and Drawback) (Amendment No.5) (Jersey) Order 2010 will re-introduce relief and drawback rules for excise duty on motor vehicles
Resource Implications: There are no financial or manpower Implications associated with this decision
Action required: The Minister for Treasury and Resources to sign the Excise Duty (Relief and Drawback) (Amendment No.5) (Jersey) Order 2010. Notify the Greffe and the Law Draftsman that the Order has been made and forward the signed and sealed Order to the Greffe for archiving. Request the Greffier of the States to table the Order before the States at the next meeting. States Greffe.
Signature:		Position: Senator P Ozouf, Minister for Treasury and Resources
Date Signed:		Date of Decision:

Amendment to Excise Duty (Relief and Drawback) (Jersey) Order 2000

Excise Duty (Relief and Drawback) (Amendment No.5) (Jersey) Order 2010

Background

The Minister for Treasury and Resources successfully proposed a Vehicle Emissions Duty (VED) in the 2010 Budget.

It was agreed by the States Assembly that VED will come into force on 1st September 2010 and that the time when duty is payable and the rules for relief and drawback will be the same as applied, prior to 6th May 2008, to Vehicle Registration Duty (VRD).

Relief and Drawback

The Minister will recall that on the abolition of VRD the specific articles relating to relief and drawback from excise duty on motor vehicles, briefly described below, were removed from the Excise Duty (Relief and Drawback) (Jersey) Order 2000 .

Full relief on vehicles over 25 years in age,

Full relief on vehicles permanently adapted for a disabled driver or carriage of a person in a wheelchair or on a stretcher,

Full relief, subject to certain conditions, on vehicles imported on change of residence,

85% relief on hire vehicles,

Drawback (repayment) of 50% of duty paid if the vehicle is exported or destroyed within 6 months unless the vehicle has already benefited from relief.

Recommendation.

The Minister is recommended to amend the Excise Duty (Relief and Drawback) (Jersey) Order 2000 by making the Excise Duty (Relief and Drawback) (Amendment No.5) (Jersey) Order 2010.

This amendment will re-introduce the rules for relief and drawback from excise duty on motor vehicles previously applicable under VRD. The rules are briefly described above and described in further detail within the report associated with Ministerial Decision MD-TR-2009-0140 signed on 24th August 2009.

Resource Implications

There are no resource implications associated with this decision.

Director Legal Status and Revenue

15th December 2009