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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Income Tax (Amendment No.46) (Jersey) Law 202-

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made on 28 October 2020

Decision Reference:  MD-TR-2020-0137

Decision Summary Title:

Presentation of Report on proposals for payment of 2019 tax liability of Prior-Year Basis taxpayers (if P.118/2020 is adopted)

Date of Decision Summary:

28th October 2020

Decision Summary Author:

Comptroller of Revenue

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Report on proposals for payment of 2019 tax liability of Prior-Year Basis taxpayers (if P.118/2020 is adopted)

Date of Written Report:

28th October 2020

Written Report Author:

Comptroller of Revenue

Written Report :

Public or Exempt?

Public

Subject:

Presentation of Report on proposals for payment of 2019 tax liability of Prior-Year Basis taxpayers (if P.118/2020 is adopted).

Decision(s):

The Minister approved the Report on proposals for payment of 2019 tax liability of Prior-Year Basis taxpayers (if P.118/2020 is adopted)and requested that it be presented to the States.

Reason(s) for Decision:

The Report contains the Minister’s proposals for the terms for paying the 2019 liability, if the States Assembly adopts P.118/2020. Its purpose is to provide clarity and assurance for States Members ahead of the P.118/2020 debate.

Resource Implications:

There are no financial or manpower implications as a direct result of this decision.

Action required:

The Greffier of the States to be requested by the Head of Financial Governance to arrange for the Report to be presented to the States at the earliest opportunity.

Signature:

 

 

 

Position: Deputy S Pinel

Minister for Treasury and Resources

 

 

Date Signed:

Date of Decision:

 

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