Income Tax (Jersey) Law 1961: Article 135A: Delegated Authority

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 9 June 2014:

Decision Reference: MD-TR-2014-0052
Decision Summary Title:	Treasury and Resources Delegated Authority – June 2014		Date of Decision Summary:	6 June 2014
Decision Summary Author:	Treasurer of the States		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Treasury and Resources Delegated Authority – June 2014		Date of Written Report:	6 June 2014
Written Report Author:	Deputy Director of Tax Policy		Written Report : Public or Exempt?	Public
Subject: Authorisation of representatives to act for and on behalf of the Treasury and Resources Minister in relation to Article 135A of the Income Tax (Jersey) Law 1961.
Decision(s): The Minister authorised the Comptroller of Taxes and, in his absence, the Deputy Comptroller of Taxes, to act for him and on his behalf to review and approve, or reject, as appropriate, applications made by individuals who were granted 1(1) (K) consent under the Housing Law pre July 2011, to have the tax treatment that was introduced in July 2011 applicable to them.
Reason(s) for Decision: These delegations amend and replace those delegations as at June 2014 with delegations as detailed in the attached report to enable the efficient and effective management of public finances and operation of the Treasury and Resources department. For the purpose of effectively processing and considering applications made by individuals who were granted 1(1) (K) consent under the Housing Law pre July 2011, to have the tax treatment that was introduced in July 2011 available to them.
Resource Implications: None.
Action required: The Greffier of the States to be requested to arrange for the attached report to be presented to the States at the earliest opportunity. Business Manager to also inform the Comptroller of Taxes that this decision has been approved.
Signature:		Position: Senator P F C Ozouf, Minister for Treasury and Resources
Date Signed:		Date of Decision: