Arrangement

A LAW to set the rate of income tax for 2014 and to amend the Customs and Excise (Jersey) Law 1999, the Goods and Services Tax (Jersey) Law 2007, the Taxation (Land Transactions) (Jersey) Law 2009 and the Stamp Duties and Fees (Jersey) Law 1998

THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law –

“3      Beer

There shall be charged –

(a)     on all beer, produced by a small independent brewer, which is imported into or produced or manufactured in Jersey, excise duty at the rate of –

(i)      £14.92 per hectolitre of beer exceeding 1.2% volume but not exceeding 2.8% volume,

(ii)      £29.83 per hectolitre of beer exceeding 2.8% volume but not exceeding 4.9% volume, and

(iii)     £49.76 per hectolitre of beer exceeding 4.9% volume; and

(b)     on all other beer imported into or produced or manufactured in Jersey, excise duty at the rate of –

(i)      £29.83 per hectolitre of beer exceeding 1.2% volume but not exceeding 2.8% volume,

(ii)      £59.67 per hectolitre of beer exceeding 2.8% volume but not exceeding 4.9% volume, and

(iii)     £99.51 per hectolitre of beer exceeding 4.9% volume.

4        Cider

There shall be charged –

(a)     on all cider, produced by a small independent cider-maker, which is imported into or produced or manufactured in Jersey, excise duty at the rate of –

(i)      £13.96 per hectolitre of cider exceeding 1.2% volume but not exceeding 2.8% volume,

(ii)      £27.92 per hectolitre of cider exceeding 2.8% volume but not exceeding 4.9% volume, and

(iii)     £46.56 per hectolitre of cider exceeding 4.9% volume; and

(b)     on all other cider, imported into or produced or manufactured in Jersey, excise duty at the rate of –

(i)      £27.92 per hectolitre of cider exceeding 1.2% volume but not exceeding 2.8% volume,

(ii)      £55.85 per hectolitre of cider exceeding 2.8% volume but not exceeding 4.9% volume, and

(iii)     £93.11 per hectolitre of cider exceeding 4.9% volume.

5        Other alcoholic beverages

There shall be charged, on all alcoholic beverages imported into or produced or manufactured in Jersey (other than wines, beer or cider) exceeding 1.2% volume but not exceeding 5.5% volume, excise duty at the rate of £31.89 per litre of alcohol.”

“39A Goods incorporated in dwellings

Input tax on the supply or importation of goods shall be excluded from credit under Article 34 if –

(a)     the goods are not building materials;

(b)     a taxable person, constructing a building or effecting any works to a building, incorporates the goods in any part of that building or its site; and

(c)     that person constructs the building or effects the works for the purpose of making a supply falling within any one more of the following clauses of paragraph 1(1) of Schedule 6 –

(i)      clause (a), but only where the supply is of a major interest (as defined in paragraph 1A of that Schedule),

(ii)      clause (c), and

(iii)     clause (d).”;

“(1B) Sub-paragraph (1) shall not apply to the grant of a major interest in a part of land to the extent that that part consists of goods, other than building materials, that were incorporated in that part for the purpose of making that grant.”.

“(3)    For the purpose of paragraph (2) –

(a)     the references to an existing building include any part of a building that remains above ground level; and

(b)     any works carried out on a site that includes such an existing building are to be treated as falling within paragraph (2)(a) or (b) unless the existing building is demolished completely to ground level.

(4)     Paragraph (3) does not apply if –

(a)     the person started constructing the dwelling before the date on which that paragraph came into force; and

(b)     the supply or importation of the goods takes place within 2 years after that date.”;

“(4B) For the purposes of sub-paragraph (4), but not for the purposes of sub-paragraph (4A) –

(a)     the references to an existing building include any part of a building that remains above ground level; and

(b)     any works carried out on a site that includes such an existing building are to be treated as falling within sub-paragraph (4)(a) or (b) unless the existing building is demolished completely to ground level.

(4C)   For the purpose of sub-paragraph (2), sub-paragraph (4B) does not apply to sub-paragraph (4) if –

(a)     the construction of the building was started before date on which sub-paragraph (4B) comes into force; and

(b)     the supply of the services takes place within 2 years after that date.”.

“(7A) Sub-paragraph (7) does not apply if –

(a)     the person is entitled to credit for the whole or any part of the GST on the supply or importation of the goods or of anything comprised in them;

(b)     the person would be so entitled, in relation to an importation, but for the operation of an approval arrangement; or

(c)     the person received the goods from another person falling within clause (a) or (b), by way of –

(i)      a disposition that, by virtue of Article 6(4), was not chargeable to GST, or

(ii)      a supply that is to be disregarded by virtue of paragraph 14(b) of Schedule 1.

(7B)   In sub-paragraph (7A)(b) (and in paragraph 10(3)) “approval arrangement” means an administrative arrangement for approval of persons by or on behalf of the Comptroller, under which a person approved does not pay the GST that is to be charged on an importation of goods on the understanding that no claim will be made to entitlement to credit in respect of that GST.”;

“(3)    This paragraph does apply, despite sub-paragraph (2), in relation to an importation of goods, if the sole or main reason why no credit for input tax was allowed as mentioned in sub-paragraph (2)(a) was the operation of an approval arrangement (within the meaning of paragraph 8(7B)).”.