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Government of Jerseygov.je

Information and public services for the Island of Jersey

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

2005 tax allowances and reliefs

Personal allowances
Standard rate 20% 
Single £2,600
Married £5,200
Earned income fraction 1/4
Earned income maximum £3,400

Thresholds (exemption limits)
Marginal rate  27% 
Single £11,020
Married  £17,680
Single (aged 63 or over for the whole of the year)  £12,300
Married (aged 63 or over for the whole of the year)  £20,250

Other allowances
Additional personal £4,500
Wife's earned income  £4,500 
Child reduction (calculated by reference to the excess of child's income over £2,500)   £2,500
£1 for £1
Child in further education reduction (calculated by reference to the excess of child's income over £2,500) £5,000
£3 for £2

Retirement annuity relief
15% of relevant earnings (including other pension contributions) to a maximum £15,000
Aged 40 - 49   
25% of relevant earnings (including othe pension contributions) to a maximum £25,000 
Aged 50 or over   
35% of relevant earnings (incuding other pension contributions) to a maximum £35,000 

Motor expenses
Flat rate per mile: car 55p

Marginal relief calculation of personal tax

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