Finance (2013
Budget) (Jersey) Law 2013
A LAW to set the rate of income tax
for 2013 and to amend the Customs and Excise (Jersey) Law 1999, the
Taxation (Land Transactions) (Jersey) Law 2009 and the Stamp Duties and
Fees (Jersey) Law 1998
Adopted by the
States 5th December 2012
Sanctioned by
Order of Her Majesty in Council 12th February 2013
Registered by the
Royal Court 22nd
February 2013
THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have
adopted the following Law –
1 Standard rate of income tax for 2013
There shall be levied and charged in Jersey for the year 2013,
in accordance with and subject to the provisions of the Income Tax (Jersey) Law 1961[1], income tax at the standard
rate of 20 pence in the pound.
2 Income
tax exemption thresholds
(1) In Article 92A
of the Income Tax (Jersey) Law 1961[2] –
(a) in paragraph (2)(i),
for the amount “£24,540” there shall be substituted the
amount “£25,280”;
(b) in paragraph (2)(ii)
for the amount “£21,440” there shall be substituted the
amount “£22,090”;
(c) in paragraph (6)(a)
for the amount “£14,920” there shall be substituted the
amount “£15,370”;
(d) in paragraph (6)(b)
for the amount “£13,370” there shall be substituted the
amount “£13,780”.
(2) This
Article shall have effect for the year of assessment 2013 and ensuing
years.
3 Excise
duty: alcohol
In each paragraph of Part 2 of Schedule 1 to the Customs
and Excise (Jersey) Law 1999[3] specified in column 1
of the following table, and in relation to each item listed in that column, for
an existing amount listed in column 2 of the table there shall be
substituted the amount listed in column 3 of the table –
|
1
Paragraph of Part 2 of Schedule 1, and item
|
2
Existing amount
|
3
Substituted amount
|
|
1 Spirits
|
|
|
|
(a) small
independent distiller
|
£13.07
|
£14.38
|
|
(b) all
other
|
£26.12
|
£28.73
|
|
2 Wines
|
|
|
|
exceeding 1.2% volume but not exceeding 5.5% volume
|
£63.63
|
£69.99
|
|
exceeding 5.5% volume but not exceeding 15% volume
|
£166.98
|
£183.68
|
|
exceeding 15% volume but not exceeding 22% volume
|
£204.63
|
£225.09
|
|
exceeding 22% volume
|
£26.12
|
£28.73
|
|
3 Beer
|
|
|
|
(a) small
independent brewer –
|
|
|
|
(i) beer not
exceeding 4.9% volume
|
£27.58
|
£28.96
|
|
(ii) beer exceeding
4.9% volume
|
£41.51
|
£44.83
|
|
(b) all
other beer –
|
|
|
|
(i) not exceeding
4.9% volume
|
£55.17
|
£57.93
|
|
(ii) exceeding 4.9%
volume
|
£83.01
|
£89.65
|
|
4 Cider
|
|
|
|
(a) small
independent cider-maker –
|
|
|
|
(i) cider not exceeding
4.9% volume
|
£25.82
|
£27.11
|
|
(ii) cider exceeding
4.9% volume
|
£38.84
|
£41.95
|
|
(b) all
other cider –
|
|
|
|
(i) not exceeding
4.9% volume
|
£51.64
|
£54.22
|
|
(ii) exceeding 4.9%
volume
|
£77.67
|
£83.88
|
|
5 Other
alcoholic beverages
|
£26.12
|
£28.73
|
4 Excise
duty: tobacco
In paragraph 6 of Part 2 of Schedule 1 to the Customs
and Excise (Jersey) Law 1999[4], for the table there shall
be substituted the following table –
|
“Type of tobacco
|
Rate of excise duty per
kilogramme
|
|
(a) unprocessed
tobacco
|
£226.52
|
|
(b) cigars
|
£245.10
|
|
(c) cigarettes
|
£306.49
|
|
(d) hand-rolling
tobacco
|
£260.51
|
|
(e) processed tobacco other than types (b) to (d)
|
£237.22”.
|
5 Excise
duty: motor vehicles
In paragraph 8 of Part 2 of Schedule 1 to the Customs
and Excise (Jersey) Law 1999[5] –
(a) after
sub-paragraph (3), for Table 1 there shall be substituted the
following Table –
|
“TABLE 1
LPVs FIRST REGISTERED ON OR
AFTER 1st MARCH 2001
|
|
1
CO2 mass
emission figure
|
2
LPV first registered in
Jersey
|
3
LPV first registered
outside Jersey 1 year or less ago
|
4
LPV first registered
outside Jersey more than 1 but 2 years or less ago
|
5
LPV first registered
outside Jersey more than 2 years ago
|
|
120g or less
|
£0
|
£0
|
£0
|
£0
|
|
More than 120g but not more than 150g
|
£44
|
£44
|
£27
|
£22
|
|
More than 150g but not more than 165g
|
£132
|
£132
|
£88
|
£66
|
|
More than 165g but not more than 185g
|
£198
|
£198
|
£127
|
£100
|
|
More than 185g but not more than 225g
|
£331
|
£331
|
£215
|
£166
|
|
More than 225g but not more than 250g
|
£662
|
£662
|
£431
|
£331
|
|
More than 250g but not more than 300g
|
£1,103
|
£1,103
|
£717
|
£551
|
|
More than 300g
|
£1,379
|
£1,379
|
£899
|
£689”.
|
(b) after
sub-paragraph (4), for Table 2 there shall be substituted the
following Table –
|
“TABLE 2
ALL OTHER MOTOR VEHICLES
|
|
1
Cylinder capacity of engine
|
2
Vehicle first registered in
Jersey
|
3
Vehicle first registered
outside Jersey 1 year or less ago
|
4
Vehicle first registered
outside Jersey more than 1 but 2 years or less ago
|
5
Vehicle first registered
outside Jersey more than 2 years ago
|
|
|
1000cc or less
|
£0
|
£0
|
£0
|
£0
|
|
|
More than 1000cc but not more than 1400cc
|
£166
|
£166
|
£110
|
£83
|
|
|
More than 1400cc but not more than 1800cc
|
£276
|
£276
|
£182
|
£138
|
|
|
More than 1800cc but not more than 2000cc
|
£419
|
£419
|
£270
|
£210
|
|
|
More than 2000cc but not more than 2500cc
|
£551
|
£551
|
£358
|
£276
|
|
|
More than 2500cc but not more than 3000cc
|
£827
|
£827
|
£541
|
£414
|
|
|
More than 3000cc but not more than 3500cc
|
£1,103
|
£1,103
|
£717
|
£551
|
|
|
More than 3500cc
|
£1,379
|
£1,379
|
£899
|
£689”.
|
|
6 Stamp
duty
(1) In item 2(1)
of the table in Part 1 of the Schedule to the Stamp Duties and Fees (Jersey)
Law 1998[6], after paragraph (g)
there shall be inserted –
(a) in
the second column, the following entry –
“(ga) Hearing of the action in a case, or any
interlocutory matter in a case, for each day or part of a day where –
(i) the
court appoints a special day for judging a dispute between parties, whether or
not witnesses are heard, and
(ii) the
claim exceeds £3,000;”;
(b) in
the third column, in respect of the entry inserted by sub-paragraph (a),
the words “rate J”;
(c) in
the fourth column, in respect of the same entry, the words “Billet or
application”;
(d) in
the fifth column, in respect of the same entry, the word
“Greffier”.
(2) In
item 9(1) of the table in Part 3 of the Schedule to the Stamp Duties
and Fees (Jersey) Law 1998[7], there shall be inserted –
(a) in paragraph (c)
in the first column, after “£100,000”, the words “but
not to exceed £13,360,000”;
(b) after
paragraph (c) in the first column, the following entry –
“(d) To exceed
£13,360,000”;
(c) in
the second column, in respect of the entry inserted by sub-paragraph (b),
the word “£100,000”;
(d) in
the third column, in respect of the same entry, the words “Oath leading
to the grant”;
(e) in
the fourth column, in respect of the same entry, the word
“Greffier”.
7 Stamp
duty and land transactions tax: first time buyers
(1) In
the table in Part 1 of the Schedule to the Stamp Duties and Fees (Jersey)
Law 1998[8] –
(a) in
item 1, in paragraph (a)(iv) in the second column for the words
“1st December 2012” there shall be substituted the words
“1st January 2014”;
(b) in
item 13, in paragraphs (b)(ii), (d)(iii) and (m)(ii) in the second
column, for the words “1st December 2012” in each place there
shall be substituted the words “1st January 2014”.
(2) In
the Schedule to the Taxation (Land Transactions) (Jersey) Law 2009[9], in paragraphs 4(3)(c)(i)
and 5(2)(c)(i), for the words “1st December 2012” in each
place there shall be substituted the words “1st January 2014”.
(3) This
Article shall come into force on 1st December 2012.
8 Citation
and commencement
(1) This
Law may be cited as the Finance (2013 Budget) (Jersey) Law 2013.
(2) This
Law, with the exception of Article 7, shall come into force on 1st January 2013.
m.n. de la haye
Greffier of the States