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Stamp Duty: Direction to the Judicial Greffe Designated Officer on the Exercise of Discretion in the Purchase of a Property by the Parish of St Saviour

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.

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  • 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

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A decision made 4 February 2025:

Decision Reference:  MD-TR-2025-81

Public

Subject: Issuing a Direction to the Judicial Greffe Designated Officer on the Exercise of Discretion in the Purchase of a Property by the Parish of St Saviour.

 

Report Title: WR - Issuing a Direction to the Judicial Greffe Designated Officer on the Exercise of Discretion in the Purchase of a Property by the Parish of St Saviour.

Public

Decision(s):

Under Article 13 of the Taxation (Land Transactions) (Jersey) Law 2009 the Minister has the authority to direct how the Judicial Greffe Designated Officer exercises their discretion. This direction instructs the Officer to base their decision on what the outcome would have been if Andium Homes Limited had purchased the property, ensuring a just and equitable determination.

Reason for Decision(s):

This direction ensures that the legislative intent to support social housing is upheld. The exemption from Stamp Duty is designed to encourage the expansion of social housing stock. Since the property will be part of the Langtry Gardens development, managed in alignment with the Housing Gateway and operated by Andium Homes Limited, applying Stamp Duty would contradict the intended policy outcome. The direction ensures equitable treatment consistent with social housing policy.

Resource Implications: There are no additional resource implications arising from the making of this direction, other than foregoing the Stamp Duty on the purchase.

 

Action Required: The Private Secretary to the Minister for Treasury and Resources to send the direction to the Designated Officer.

Signature:

 

 

Signed By: Minister for Treasury and Resources

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

 

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