Number of taxpayers by average rate categories (FOI)

​​Request

Could you please provide the number of tax payers in each of the following categories for Jersey population:
1. 0%
2. 1% - 5% (inclusive)
3. 6% - 10% (inclusive)
4. 10% - 15% (inclusive), and
5. 16% - 20% and above (inclusive)

Response

Income tax year of assessment

Note

= Equal
> Greater than

Explanatory Notes:

The above data is the position as at March 2015.

An Individual Taxpayer is defined as an individual who has completed an income tax return and calculated to have a positive income tax liability greater than £50 for the tax year, based on the income, allowances and deductions, for the year.

For the income tax year of assessment 2013, 293 Individual Taxpayers whose liability was less than £50 with a combined total value of £8,225 are counted as Individual Non-Taxpayers. This is consistent with the Taxes Office historical position on gathering tax data.

An Individual Non-Taxpayer is defined as an individual who has completed an income tax return and does not have a positive income tax liability for the tax year, based on the income, allowances, reliefs and deductions for the year.

Both Individual Taxpayers and Individual Non-Taxpayers include:

• Single individuals;

• Married couples / civil partnerships that have not opted for separate assessments (counted as one Individual Taxpayer or one Individual Non-Taxpayer);

• Married couples / civil partners that have opted for separate assessments (counted as two Individual Taxpayers or two Individual Non-Taxpayers);

The data in the above tables excludes those Individual Non- Taxpayers and Individual Taxpayers who are registered with the Taxes Office but who are either:

1. not required to complete an income tax return because the Taxes Office is satisfied that their total annual income is consistently below the tax exemption thresholds (e.g. their sole source of income is an old age pension or their sole source of income arises from employment which is consistently below the tax exemption threshold); or

2. Non-resident for income tax purposes.

The average rate of income tax is calculated as total tax liability expressed as a percentage of total income assessable for tax.