Income tax costs (FOI)

Request

Please could you provide details on the annual cost of the current process of posting income tax calculations and rates.

This should include:

• cost of printing these documents (cost of devices, device servicing / upkeep and so on)

• cost of posting these documents

• stationary costs (paper, envelopes and so on)

• any people hours costs required for this process

Response

Based upon the number of assessments and effective rate notices issued throughout 2020 the overall cost of the current process of posting income tax calculations and rates in accordance with your bullet points above was approximately £140,000.

Notes:

1. The figure provided includes the issue of all effective rate notices and assessments sent throughout the year. This therefore incorporates all original and amended notices and all duplicate copies of documents requested by taxpayers.

2. A detailed breakdown of the total cost is not provided. Article 33(b) of the Freedom of Information (Jersey) Law 2011 allows qualified exemption to the provision of information if its disclosure would, or would be likely to, prejudice the commercial interests of a person (including the scheduled public authority holding the information). It is considered that the publishing of itemised information would fall within this provision.

Article applied

Article 33 Commercial interests

Information is qualified exempt information if –

(a) it constitutes a trade secret; or

(b) its disclosure would, or would be likely to, prejudice the commercial interests of a person (including the scheduled public authority holding the information).

Prejudice / public interest test

Article 33 (b) allows an authority to refuse a request for information where its disclosure would, or would be likely to, prejudice the commercial interests of a person (including the scheduled public authority holding the information). Whilst we accept that the public may have an interest in the value of Government of Jersey contracts it is considered that the publishing of itemised information would fall within this provision as we believe the exact contract values are commercially sensitive and that the release of this data could affect the negotiation of future contract values.