Income tax paid in 2021 (FOI)

​Request

In 2021, income tax receipts were £643 million. Please provide a breakdown of the number and proportion of the total income tax paid in Jersey by population for 2021 by annual total income ranges as per below (£):

• 0 - 20K 
• 20,001 - 40k
• 40,001 - 60K
• 60,001 - 80k
• 80,001 - 100k
• 100,001 - 125K
• 125,001 - 150k
• 150,001 - 200k
• >200,001 

Response

The income tax receipts referred to in the question, taken from the 2021 Annual Report and Accounts linked below, is total income tax from revenue recognised as being subject to personal and corporate income tax. As this figure refers to income from companies, individuals, and other entities, it is not possible to provide the breakdown requested. Article 3 of the Freedom of Information (Jersey) Law 2011 applies. 

2021 Annual Report and Accounts.pdf (gov.je)​

However, the tax statistical digest for year of assessment 2021, which contains a similar breakdown to that requested for individuals, will be published shortly. Article 36 of the Freedom of Information (Jersey) Law 2011 has been applied to this information. 

Articles applied 

Article 3 - Meaning of “information held by a public authority”

For the purposes of this Law, information is held by a public authority if –

(a)     it is held by the authority, otherwise than on behalf of another person; or

(b)     it is held by another person on behalf of the authority.

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   

it 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.

Public Interest Test 

Article 36 is a qualified exemption, which means that a public interest test has to be undertaken to examine the circumstances of the case and decide whether, on balance, the public interest in maintaining the exemption outweighs the public interest in disclosing the information.

Public interest considerations favouring disclosure  

• disclosure of the information would support transparency and promote accountability to the general public.

Public interest considerations favouring withholding the information

• It is intended to publish the information in the tax statistical digest within 12 weeks of the receipt of this request, publishing the draft document in such close proximity to the final version could potentially lead to confusion.