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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Income Tax Law (Jersey) Amendment Order 2024, and Income Tax (Savings and Transactional Provisions) (No.2) Amendment Order 2024

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 15 November 2024:

Decision Reference:  MD-TR-2024-824

Public

Subject: Draft Income Tax Law (Jersey) Amendment Order 2024 and Draft Income Tax (Savings and Transactional Provisions) (No.2) Amendment Order 2024.

 

Report Title: WR - Draft Income Tax Law (Jersey) Amendment Order 2024 and Draft Income Tax (Savings and Transactional Provisions) (No.2) Amendment Order 2024.

Public

Decision(s):

The Minister for Treasury and Resources decided to make the Draft Income Tax Law (Jersey) Amendment Order 2024 and the Draft Income Tax (Savings and Transactional Provisions) (No.2) Amendment Order 2024.

Reason for Decision(s):

As part of upholding the tax policy principles, it is important to ensure that Jersey’s legislation remains accessible to Islanders and their agents. The Orders remove spent articles from the Income Tax (Jersey) Law 1961, making the Law easier to navigate.

Resource Implications: This decision has no resource implications.

 

Action Required: The Deputy Director – Domestic Tax Policy to notify the Publications Editor at the States Greffe that the Order has been made and to request the Greffier of the States to arrange for the making of the Order to be notified to the States.

Signature:

 

 

Signed By: Minister for Treasury and Resources

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

 

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