Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008: Administration Costs: Transfer from Central Contingency

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 14 December 2015:

Decision Reference: MD-TR-2015-0133
Decision Summary Title:	TIEA – allocation from contingency regarding court challenges		Date of Decision Summary:	10th December 2015
Decision Summary Author:	Head of Decision Support		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:
Written Report Title:	TIEA – allocation from contingency		Date of Written Report:	10th December 2015
Written Report Author:	Head of Decision Support		Written Report : Public or Exempt?	Exempt (Article 26)
Subject: Non-recurring Central Contingency allocation of £100,000 from the Provision for Central Reserves (Central Contingencies) for legal costs associated with administration of the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 (the TIEA Regulations).
Decision(s): The Minister approved the allocation in 2015 of £100,000 from the Provision for Central Reserves (Central Contingencies) to the Treasury and Resources revenue head of expenditure for legal costs associated with administration of the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 (the TIEA Regulations).
Reason(s) for Decision: Article 17(2) of the Public Finances (Jersey) Law 2005 states that the Minister for Treasury and Resources is authorised to approve the transfer from contingency expenditure or the insurance fund of amounts not exceeding, in total, the amount available for contingency expenditure in a financial year. On 09th December 2015, the Council of Ministers agreed to the request to approve non-recurring funding in 2015 totalling £100,000 from the Provision for Central Reserves (Central Contingencies) to the Treasury and Resources revenue head of expenditure for legal costs associated with administration of the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 (the TIEA Regulations).
Resource Implications: The Treasury and Resources revenue head of expenditure to increase by £100,000 in 2015 and the Central Reserves (Central Contingencies) to decrease by an identical amount. This decision does not change the total amount of expenditure approved by the States for the period of the current MTFP 2013 to 2015.
Action required: The Head of Decision Support to notify the Finance Manager, Taxes Office that the decision has been approved.
Signature:		Position: Senator A J H Maclean, Minister for Treasury and Resources
Date Signed:		Date of Decision: