Income tax assessment (FOI)

​Request

Please provide an update to this request:

Income tax assessed in different bands 2003, 2006, 2009 and 2012 (FOI)

so as to include figures for 2014

Please also confirm that income for high value residents assessed at 10% and at 1% is included in the "total income" and "tax liability" columns.

For 2014, please also add two new columns showing, in each band, the total income and tax liability assessed at 1%.

Response

The figures for 2014 form part of the States of Jersey Financial Report and Accounts for 2015. These are currently subject to audit. They will then be presented to the States in early June 2016 and will be available on:

States Assembly website

It is considered that it would not be appropriate to release this data until such time as it has been audited and published. If the requested level of detail for all parts of the question does not form part of the published Accounts it will be provided to the applicant at the time of publication.

The request is therefore being withheld until the accounts have been completed and published. Article 36 Freedom of Information (Jersey) Law 2011 applies. (See detail below).

FREEDOM OF INFORMATION (JERSEY) LAW 2011

PART 5

QUALIFIED EXEMPT INFORMATION

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.

Freedom of Information (Jersey) Law 2011