Annual tax revenue (FOI)

Request

For the years 2015, 2016, 2017 and 2018, please can you advise the following:

A

What was the total amount of tax revenues collected per year (in GBP);

B

What was the total number of tax payers in each year;

C

How many people declared £0 income or were below the taxable threshold;

D

How many tax payers paid tax on income lower than £40,000 and what was the sum of amount collected in that category;

E

How many tax payers paid tax on income between £40,000 and £120,000 and what was the sum of amount collected in that category;

F

How many tax payers paid tax on income between £120,000 and £625,000 and what was the sum of amount collected in that category;

G

How many tax payers paid tax on income above £625,000 and what was the sum of amount collected in that category.

Response

A

The requested information is available and is provided in the States of Jersey annual report and accounts, which are published on the Government of Jersey website at:

Historical annual reports and accounts for the Government of Jersey

B

The numbers for 2015 and 2016 are reported in the Tax Statistical Digests also published on the Government of Jersey website. For access to these Digests see the following link:

Search results for the search term "Statistical Digest"

The 2017 figures will appear in the 2017 Digest due to be published within the next six weeks. Figures for the 2018 year of assessment will not be available until the 2018 Statistical Digest is published (this is likely to be within the third quarter of 2020).

C

The requested information is not available; however, it is believed that around 30% of adult Islanders do not pay tax as their income falls below the threshold.

D

The requested information is published in the Tax Statistical Digests (please refer to question B. above)

E

Information in respect of the band requested is not specifically held. However, the Tax Statistical Digests include information in respect of the band between £40,000 and £100,000.

F

As in E above, information in respect of the band requested is not specifically held. However, the Tax Statistical Digests include information in respect of the band between £100,000 and £500,000.

G

The Tax Statistical Digests record information in respect of income above £500,000 only. States Question WQ.346/2019 reports 2017 details of numbers and tax in respect of tax payable greater than £125,000 (and therefore income greater than £625,000).

Written Question WQ.346/2019

Article 23 Information accessible to applicant by other means

(1) Information is absolutely exempt information if it is reasonably available to the applicant, otherwise than under this Law, whether or not free of charge.

(2) A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant where the applicant may obtain the information.

Article 36 Information intended for future publication

(1) Information is qualified exempt information if, at the time when the request for the information is made, the information is being held by a public authority with a view to its being published within 12 weeks of the date of the request.

(2) A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant –

(a) of the date when the information will be published;

(b) of the manner in which it will be published; and

(c) by whom it will be published.

(3) In this Article, “published” means published –

(a) by a public authority; or

(b) by any other person.