Finance
(2022 Budget) (Jersey) Law 2022
Adopted
by the States 17th December 2021
Sanctioned
by Order of Her Majesty in Council 16th March 2022
Registered by the Royal Court 18th March 2022
Coming into force in accordance with Article 46
THE STATES, subject to the sanction of Her Most
Excellent Majesty in Council, have adopted the following Law –
Part 1
Standard
rate of income tax set for 2022
1 Standard rate of income tax for 2022
Income tax is levied and
charged for the year 2022 at the standard rate of 20 pence in the
pound, in accordance with and subject to the Income
Tax (Jersey) Law 1961.
Part 2
Income Tax (Jersey) Law 1961 amended
Introductory
2 Amendment of Income Tax (Jersey) Law 1961
This Part amends the Income Tax
(Jersey) Law 1961.
Appeals: remote
hearings
3 Article 35A (appeals may be conducted
remotely) inserted
After Article 35
there is inserted –
“35A Appeals
may be conducted remotely
(1) The
Commissioners may hear appeals and perform other functions under this Part
either by meeting in person or remotely.
(2) If
the Commissioners choose to meet remotely, –
(a) references in this Part
to a person appearing in person must be read as the person appearing remotely;
and
(b) a provision in this Part
that requires or entitles a person to take an action must be read as requiring
or entitling the person to take that action remotely.”.
Deductions
from employees’ income
4 Article 41B (duty of employer to deduct
and account for tax) amended
For Article 41B(8) there is substituted –
“(8) An
employer is not required to deduct tax from an employee who is under the upper
limit of compulsory school age as defined by Article 2 of the Education
(Jersey) Law 1999.”.
5 Article
41C (calculation of rate) amended
For Article 41C(2) there is
substituted –
“(2) The
formula to calculate an employee’s rate is –
Where –
A is the rate;
B is the employee’s estimated liability to income tax for the
year to which the rate applies;
C is the employee’s total arrears of income tax (if any) for any
earlier year of assessment (whether or not judgment has been obtained in
respect of the arrears) and any costs recoverable in respect of those arrears;
D is the amount of income tax already paid for the year to which
the rate applies (not including any amount deducted during the year under
Article 41B or 41E);
E is the estimated amount of income for which the employee is
liable to be assessed for the year to which the rate applies;
F is the estimated amount of income from which the employee is
liable to allow the deduction of tax for the year to which the rate applies;
G is the estimated amount of the employee’s allowable deductions
under this Law (except for Article 131I) in relation to the employee’s
earnings for the year to which the rate applies; and
H is the estimated amount of the employee’s allowable deductions
under Article 131I for the year to which the rate applies.”.
6 Article 41CA (revised rates: initiated
by Comptroller) amended
In Article 41CA(3), for the definition of “E” there is substituted –
“E is the estimated amount of the employee’s
earnings for the remainder of the year to which the rate applies.”.
7 Schedule 1A amended
(1) In
Schedule 1A, Part 1, paragraph 2(2), for “arrears of income tax” there
is substituted “arrears of income tax or LTC contributions” in every place.
(2) In
Schedule 1A, Part 1, paragraph 2(5), for the definition of “H” there
is substituted –
“H is the estimated amount of the employee’s
earnings for the remainder of the year to which the rate applies.”.
(3) In
Schedule 1A, Part 2, for Article 41B(8)
there is substituted –
“(8) An
employer is not required to deduct tax [or LTC contributions] from an employee
who is under the upper limit of compulsory school age as defined by
Article 2 of the Education
(Jersey) Law 1999.”.
Business
interest relief
8 Article 70 (general rules as to
deductions not allowable) amended
For Article 70(h)
there is substituted –
“(h) any interest on sums
disallowed under any provision of this Article;”.
9 Article 90AA (marginal income deduction
in respect of interest payments: only or main residence) amended
In Article 90AA(1), “yearly” is deleted.
10 Article 90AB (relief in respect of
interest payments: commercial letting) amended
(1) Article 90AB
is amended as follows.
(2) For
the heading, there is substituted “Deduction in respect
of loan costs: commercial letting”.
(3) In
paragraph (1) –
(a) “yearly” is deleted;
(b) after “person” there is
inserted “(“P”)”.
(4) For
paragraphs (2) and (3) there is substituted –
(a) the interest is payable
on a loan incurred for the purpose of –
(i) acquiring land,
(ii) acquiring or extending a
building,
(iii) acquiring shares in a company
whose assets consist of land or buildings, or
(iv) paying off another loan,
interest on which would have been eligible for relief under this paragraph, by
reference to land or a building, had the loan not been paid off; and
(b) in a year of assessment,
all or part of the land or building (or, where paragraph (a)(iii) applies,
all or part of any of the land or buildings) is let, or available to let, on
open market terms to a third party,
P is entitled to a deduction, equal to the loan cost amount for that
year, from the income arising from the letting of the land or building.
(2A) The
“loan cost amount” for a year of assessment is the total of –
(a) the amount of interest
incurred on the loan in relation to that year; and
(b) the amount of incidental expenses,
in relation to the loan, attributable to that year.
(2B) “Incidental
expenses”, in relation to a loan, means fees paid wholly and exclusively for
the purposes of obtaining or securing the loan.
(2C) For
the purposes of paragraph (2) –
(a) monies held on current
account are to be disregarded for the purposes of determining whether the
company’s assets consist of land or buildings; and
(b) “third party” means a
person other than –
(i) P, or
(ii) a person connected with
P.
(2D) Paragraph (2)
is subject to Article 90AE.”.
(5) For
paragraph (4)(a) and (b) there is substituted –
“(a) part of the land or
building is occupied by P or a person connected with P;
(b) part (but not the whole)
of the land or building is let or available to let in the year of assessment;
or
(c) the whole or any part of
the land or building is let, or available to let, for only part of the year of
assessment,”.
(6) In
paragraph (4), in the words after sub-paragraph (b), for “such part
only of the interest shall be eligible for relief under the said paragraph (2)”
there is substituted “P is entitled under paragraph (2) to a deduction
equal to such part only of the loan cost amount”.
(7) Paragraph (5)
is deleted.
11 Article 90AC (relief in respect of
interest payments: machinery and plant) amended
In Article 90AC(1), “yearly” is deleted.
12 Article 90AD (relief in respect of
interest payments: acquisition of trade, partnership share or trading company)
amended
(1) Article 90AD
is amended as follows.
(2) In
paragraph (1), “yearly” is deleted.
(3) In
paragraph (4) –
(a) in sub-paragraph (a), “who
is an individual, a partnership, a holding company or a trading company,” is deleted;
(b) for sub-paragraph (a)(i)
there is substituted –
“(i) acquiring a qualifying interest in a
trading company or in a relevant holding company, or”;
(c) in the words after
paragraph (b), for “controlling interest” there is substituted “qualifying
interest”.
(4) After
paragraph (4) there is inserted –
“(4A) For the purposes of paragraph (4), an
individual has a qualifying interest in a company if –
(a) the individual holds more
than 50% of the ordinary share capital of the company; or
(b) the individual –
(i) holds more than 5% of the ordinary share
capital of the company, and
(ii) is engaged in the
trading activities carried on by the company or (in relation to a relevant
holding company) by a company within the trading group.
(4B) For the purposes of paragraph (4), a
person, other than an individual, has a qualifying interest in a company if the
person holds 20% or more of the ordinary share capital of the company.”.
(5) For
paragraph (5) there is substituted –
“(5) For the purposes of this Article –
(a) a company is a “relevant holding
company” if –
(i) it is a holding company of a trading group,
and
(ii) it holds, directly or
indirectly, 100% of the ordinary share capital of each of the trading companies
in the trading group;
(b) “holding company”,
“trading company” and “trading group” have the same meanings as in Schedule A1.”.
13 Article 90AE (provisions supplementary to
Articles 90AA to 90AD: general) amended
(1) Article 90AE
is amended as follows.
(2) In
the words following paragraph (2A)(b), after “to
be eligible for relief” there is inserted “(or, where Article 90AB
applies, the loan cost amount by reference to which the person is entitled to a
deduction)”.
(3) In
paragraph (3) –
(a) for “under any of
Articles 90AB to 90AD for interest on the loan to be eligible for relief
of tax under any of those Articles,” there is substituted “under Article 90AB
for entitlement to a deduction by reference to the loan cost amount, or under
Article 90AC or 90AD for interest on the loan to be eligible for tax
relief,”;
(b) after “such portion of”
there is inserted “the loan cost amount or (as the case may be)”;
(c) after “treated as
eligible for relief” there is inserted “or deduction”.
Personal income tax:
residency
14 Article
80 (basis of computation under Cases IV and V) amended
(1) Article 80
is amended as follows.
(2) In
paragraph (2) –
(a) for “person” there is
substituted “individual”; and
(b) at the end there is
inserted “for the year of assessment (and applies as modified by Article 80A
where an individual becomes, or ceases to be, ordinarily resident)”.
(3) In
paragraph (4), for “person”, in both places, there is substituted
“individual”.
15 Article
80A (application of Article 80: individuals who become, or cease to be,
ordinarily resident) inserted
After Article 80
there is inserted –
“80A Application
of Article 80: individuals who become, or cease to be, ordinarily resident
(1) Article 80
applies with the modifications in paragraph (2) where –
(a) an individual who is not
resident in Jersey becomes ordinarily resident in Jersey; or
(b) an
individual who is ordinarily resident in Jersey ceases to be resident in
Jersey.
(2) Paragraph (1)
of Article 80 –
(a) applies in relation to
the individual, for a relevant year of assessment, as if the reference in
that paragraph to the income arising in the year of assessment were a reference
to the income arising in Period A; and
(b) does not apply in
relation to the individual, for a relevant year of assessment, in relation to
income arising otherwise than in Period A.
(i) for
which the individual is treated as being ordinarily resident in Jersey, and
(ii) which
immediately follows a year of assessment for which the individual is treated as
being not resident in Jersey;
(b) “Period A”,
in relation to a relevant year of assessment, means the period –
(i) beginning
with the day on which the individual’s circumstances change in such a way as to
result in the individual being treated as ordinarily resident in Jersey for the
relevant year of assessment, and
(ii) ending
with the last day of that year.
(a) a
“relevant year of assessment” means a year of assessment –
(i) for which the individual is treated as
being ordinarily resident in Jersey, and
(ii) which immediately
precedes a year of assessment for which the individual is treated as being not
resident in Jersey;
(b) “Period A”,
in relation to a relevant year of assessment, means the period –
(i) beginning with the first day of the
relevant year of assessment, and
(ii) ending with the day on
which the individual’s circumstances change in such a way as to result in the
individual being treated as not resident in Jersey for the following year of
assessment.”.
16 Part 18 heading (special provisions as to
individuals temporarily abroad, and non-residents) amended
In the heading of Part 18,
after “abroad,” there is inserted “individuals becoming or ceasing to be
ordinarily resident,”.
17 Article
129AA (apportionment of reliefs etc for individuals who become, or cease to be,
ordinarily resident) inserted
After Article 129
there is inserted –
“129AA Apportionment
of reliefs etc for individuals who become, or cease to be, ordinarily resident
(1) This
Article applies where –
(a) an individual who is not
resident in Jersey becomes ordinarily resident in Jersey; or
(b) an individual who is
ordinarily resident in Jersey ceases to be resident in Jersey.
(2) The
exemption threshold applicable to the individual, for a relevant year of
assessment, is the apportionment fraction of the threshold determined under
Article 92A.
(3) The
amount of any relief, reduction, allowance or
deduction to which the individual would (apart from this paragraph) be
entitled, for a relevant year of assessment, under a provision listed in
paragraph (4) is reduced to the apportionment fraction of that amount.
(4) The
provisions are –
(a) Article 65B(3) (emoluments: benefits in kind);
(b) any provision of Part 11
(principal provisions as to interest, dividends, distributions, annual payments
etc); and
(c) any provision of Part 12
(personal allowances and reliefs).
(5) The
apportionment fraction in relation to an individual for a relevant year of
assessment is determined in accordance with the following formula –
where –
n is the number of days constituting Period A; and –
d is the number of days in that year.”.
(6) In
a case within paragraph (1)(a) –
(a) a “relevant year of
assessment” means a year of assessment –
(i) for which the individual is treated as
being ordinarily resident in Jersey, and
(ii) which immediately
follows a year of assessment for which the individual is treated as being not
resident in Jersey;
(b) “Period A”, in
relation to a relevant year of assessment, means the period –
(i) beginning with the day on which the
individual’s circumstances change in such a way as to result in the individual
being treated as ordinarily resident in Jersey for the relevant year of
assessment, and
(ii) ending with the last day
of that year.
(7) In
a case within paragraph (1)(b) –
(a) a “relevant year of
assessment” means a year of assessment –
(i) for which the individual is treated as
being ordinarily resident in Jersey, and
(ii) which immediately
precedes a year of assessment for which the individual is treated as being not
resident in Jersey;
(b) “Period A”, in
relation to a relevant year of assessment, means the period –
(i) beginning with the first day of the
relevant year of assessment, and
(ii) ending with the day on
which the individual’s circumstances change in such a way as to result in the
individual being treated as not resident in Jersey for the following year of
assessment.”.
18 Article
129A (apportionment for individual in Jersey for part of year) amended
(1) Article 129A
is amended as follows.
(2) In
the heading, for “individual” there is substituted “individuals (other than
those who are ordinarily resident)”.
(3) For
paragraph (1) there is substituted –
(a) is not ordinarily resident in Jersey for that year; and
(b) is not in Jersey for
the whole of that year.”.
(4) In
paragraph (3), for “, for each period of 7 complete, consecutive days in
that year for which the individual is in Jersey, 1/52nd” there is substituted
“the relevant fraction”.
(5) After
paragraph (3) there is inserted –
“(3A) For the purposes of paragraph (3), “the
relevant fraction”, in relation to a year of assessment, is determined in
accordance with the following formula –
where –
n is the number of days that the individual spends in Jersey in the
year of assessment; and
d is the number of days in that year.”.
(6) At
the end there is inserted –
“(4) For the purposes of this Article –
(a) if an individual is
present in Jersey at midnight on a particular day, that day counts as a day
spent by the individual in Jersey;
(b) if an individual is not
present in Jersey at midnight on a particular day, that day does not count as a
day spent by the individual in Jersey.”.
Personal
allowances and reliefs
19 Article 92A (threshold for exemption from
income tax) amended
(1) Article 92A
is amended as follows.
(2) In
paragraph (2), for sub-paragraphs (i) and (ii) there is substituted
“£26,550.”.
(3) In
paragraph (2A), for sub-paragraphs (i) and (ii) there is substituted
“26,550.”.
(4) In
paragraph (4)(i), for “£6,300” there is substituted
“£6,550”.
(5) In
paragraph (4A)(i), for “£6,300” there is
substituted “£6,550”.
(6) In
paragraph (6), for “£16,000” there is substituted “£16,550”.
20 Article 92B (increase in exemption for
child day care) amended
In Article 92B(5), in the definition “qualifying income” –
(a) in sub-paragraph (a),
for “£6,300” there is substituted “£6,550”;
(b) in sub-paragraph (b),
for “£4,500” there is substituted “£4,590”.
Part 3
Customs and Excise (Jersey) Law 1999 amended
21 Amendment of Customs and Excise (Jersey)
Law 1999
This Part amends the Customs and
Excise (Jersey) Law 1999.
22 Excise duty: spirits and spirits-based
drinks
(1) Paragraph 1
of Part 2 of Schedule 1 is amended as follows.
(2) In
sub-paragraph (a) (spirits produced by a small independent distiller of
spirits), for “£21.24” there is substituted “£21.77”.
(3) In
sub-paragraph (b) (other spirits), for “£42.44” there is substituted “£43.50”.
(4) In
sub-paragraph (c) (spirits-based products which are ready to drink), for
“£42.44” there is substituted “£43.50”.
23 Excise duty: wines
For the table in
paragraph 2 of Part 2 of Schedule 1 there is substituted –
|
“Strength of wines
|
Rate per hectolitre of wine
|
|
Wines exceeding 1.2% volume but
not exceeding 5.5% volume
|
£84.83
|
|
Wines exceeding 5.5% volume but
not exceeding 15% volume
|
£224.79
|
|
Wines exceeding 15% volume but
not exceeding 22% volume
|
£296.37
|
|
|
Rate per litre of alcohol
|
|
Wines exceeding 22% volume
|
£43.50”.
|
24 Excise duty: beer
(1) Paragraph
3 of Part 2 of Schedule 1 is amended as follows.
(2) In sub-paragraph (a) (beer produced by
a small independent brewer) –
(a) in
paragraph (i), for “£17.24” there is substituted “£17.67”;
(b) in paragraph (ii),
for “£34.46” there is substituted “£35.32”;
(c) in paragraph (iii),
for “£64.14” there is substituted “£65.74”.
(3) In sub-paragraph (b) (other beer) –
(a) in paragraph (i), for
“£34.46” there is substituted “£35.32”;
(b) in paragraph (ii), for
“£68.92” there is substituted “£70.64”;
(c) in paragraph (iii), for
“£128.26” there is substituted “£131.47”.
25 Excise duty: cider
(1) Paragraph 4
of Part 2 of Schedule 1 is amended as follows.
(2) In
sub-paragraph (a) (cider produced by a small independent cider-maker) –
(a) in paragraph (i), for
“£17.24” there is substituted “£17.67”;
(b) in paragraph (ii), for
“£34.46” there is substituted “£35.32”;
(c) in paragraph (iii),
for “£64.14” there is substituted “£65.74”.
(3) In
sub-paragraph (b) (other cider) –
(a) in paragraph (i),
for “£34.46” there is substituted “£35.32”;
(b) in paragraph (ii),
for “£68.92” there is substituted “£70.64”;
(c) in paragraph (iii),
for “£128.26” there is substituted “£131.47”.
26 Excise duty: other alcoholic beverages
In paragraph 5 of
Part 2 of Schedule 1, for “£42.44” there is substituted “£43.50”.
27 Excise duty: tobacco
For the table in
paragraph 6 of Part 2 of Schedule 1 there is substituted –
|
“Type of tobacco
|
Rate of excise duty per
kilogramme
|
|
(a) unprocessed tobacco
|
£460.79
|
|
(b) cigars
|
£514.56
|
|
(c) cigarettes
|
£603.59
|
|
(d) hand-rolling tobacco
|
£596.18
|
|
(e) processed tobacco
other than types (b) to (d)
|
£480.17”.
|
28 Excise duty: hydrocarbon oil
For the table in
paragraph 7(1) of Part 2 of Schedule 1 there is
substituted –
|
“Type of hydrocarbon oil
|
Rate of excise duty per
hectolitre
|
|
(a) higher octane ultra
low sulphur petrol
|
£65.83
|
|
(b) all other ultra low
sulphur petrol
|
£63.89
|
|
(c) ultra low sulphur
diesel
|
£63.89
|
|
(d) all other types of
hydrocarbon oil
|
£67.97”.
|
29 Excise
duty: motor vehicles – general
(1) Paragraph 8
of Part 2 of Schedule 1 is amended as follows.
(2) In
the heading, after “motor vehicles” there is inserted “– general”.
(3) In
sub-paragraph (1), before the definition “established CO2 mass emission figure” there is
inserted –
“ “commercial vehicle” has the meaning
given in paragraph 8A(1);”.
(4) In
sub-paragraph (3)(a) and (b), for “lowest” there is substituted “highest”.
(5) For
sub-paragraph (4) and tables 1 and 2 there is substituted –
“(4) For
motor vehicles (other than commercial vehicles) that have an established CO2 mass emission figure, vehicle emissions duty
is charged at the following rates –
|
|
|
|
0-50
|
0
|
|
51-75
|
55
|
|
76-100
|
165
|
|
101-125
|
290
|
|
126-150
|
470
|
|
151-175
|
900
|
|
176-200
|
2,000
|
|
201 or more
|
3,300
|
(5) For
motor vehicles (other than commercial vehicles) that do not have an established
CO2 mass emission figure, vehicle
emissions duty is charged at the following rates –
|
|
|
|
500 or less
|
0
|
|
501 - 1400
|
220
|
|
1401 - 1800
|
390
|
|
1801 - 2000
|
560
|
|
2001 - 2500
|
850
|
|
2501 - 3000
|
1400
|
|
3001 - 3500
|
2000
|
|
3501 or more
|
3,300”.
|
30 Excise
duty: motor vehicles – commercial vehicles
After paragraph 8 of
Part 2 of Schedule 1 there is inserted –
“commercial vehicle” means a vehicle of a type that is
designed to be used to transport goods or materials (rather than passengers);
“established CO2 mass emission figure” has the meaning given in
paragraph 8(1);
“lower emission vehicle” means a vehicle that
complies with the Euro 5 emission limits set out in Annex I, Table 1 of
Regulation No 715/2007 of the European Parliament and of the Council of
20 June 2007 on type approval of motor vehicles with respect to emissions
from light passenger and commercial vehicles (Euro 5 and Euro 6) and
on access to vehicle repair and maintenance information (OJ L 171,
29.6.2007, p. 1);
“vehicle emissions duty” has the meaning given in
paragraph 8(1).
(2) For
commercial vehicles that have an established CO2
mass emission figure, vehicle emissions duty is charged at the following rates –
|
|
|
|
|
0-50
|
0
|
0
|
|
51-75
|
0
|
53.66
|
|
76-100
|
0
|
160.97
|
|
101-125
|
53.66
|
268.28
|
|
126-150
|
160.97
|
429.24
|
|
151-175
|
268.28
|
804.83
|
|
176-200
|
429.24
|
1,341.38
|
|
201 or more
|
804.83
|
1,931.58
|
(3) For
commercial vehicles that do not have an established CO2 mass emission figure, vehicle emissions duty
is charged at the following rates –
|
|
|
|
|
500 or less
|
0
|
0
|
|
501 - 1400
|
0
|
214.62
|
|
1401 - 1800
|
0
|
375.59
|
|
1801 - 2000
|
214.62
|
536.55
|
|
2001 - 2500
|
375.59
|
751.17
|
|
2501 - 3000
|
536.55
|
1,073.10
|
|
3001 - 3500
|
751.17
|
1,395.03
|
|
3501 or more
|
1,073.10
|
1,931.58”.
|
Part 4
Goods and Services Tax (Jersey) Law 2007 amended
31 Goods and Services Tax
(Jersey) Law 2007 amended
This Part amends the Goods and
Services Tax (Jersey) Law 2007.
32 Article
1 (interpretation) amended
(1) Article 1
is amended as follows.
(2) After
the definition “money” there is inserted –
“ “online
marketplace” has the meaning given by Article 21B;”.
(3) After
the definition “open-market value” there is inserted –
“ “operator”, in
relation to an online marketplace, has the meaning given by Article 21B;”.
33 Article
4 (services: where a supplier or recipient belongs) amended
(1) Article 4
is amended as follows.
(2) In
the heading, “Services:” is deleted.
(3) In
paragraph (1), in the words before sub-paragraph (a) and in sub-paragraph (c),
for “services” there is substituted “goods or services”.
34 Article
6 (charge to GST) amended
In Article 6, after
paragraph (1) there is inserted –
“(1A) Paragraph (1)(b)
does not apply in relation to the importation into Jersey of goods from outside
Jersey if –
(a) the goods are treated as
supplied in Jersey by reason of Article 23(3)(a); and
(b) the supply of the goods
is a taxable supply made by a taxable person,
(and accordingly paragraph (1)(a) applies instead).”.
35 Articles
21A (supplies of goods facilitated by online marketplaces: deemed supply) and
21B (meaning of “online marketplace” and “operator”) inserted
After Article 21
there is inserted –
“21A Supplies
of goods facilitated by online marketplaces: deemed supply
(1) This
Article applies where –
(2) For
the purposes of this Law, the operator of the online marketplace (and not P) is
to be treated as having supplied the goods to R in the course or furtherance of
a business carried on by the operator.
21B Meaning of “online
marketplace” and “operator”
(1) In this Law, “online marketplace” means a website, or
any other means by which information is made available over the internet, which
facilitates the sale of goods through the website or other means by persons
other than the operator (whether or not the operator
also sells goods through the marketplace).
(2) For
the purposes of paragraph (1), an online marketplace facilitates the sale
of goods if it allows a person to –
(a) offer goods for sale; and
(b) enter
into a contract for the sale of goods.
(3) In
this Law, “operator”, in relation to an online marketplace, means the person
who controls access to, and the contents of, the online marketplace provided
that the person is involved in –
(a) determining any terms or
conditions applicable to the sale of goods;
(b) processing, or
facilitating the processing, of payment for the goods; and
(c) the ordering or delivery,
or facilitating the ordering or delivery, of the goods.
(4) The
States may by Regulations amend this Article so as to
alter the meaning of “online marketplace” or “operator”.”.
36 Article
23 (where goods supplied) amended
For Article 23(3) there
is substituted –
“(3) If
the supply of goods involves their removal to Jersey –
(a) the goods are treated as
supplied in Jersey if either Condition A or Condition B is met; and
(b) in any other case, the
goods are treated as supplied outside Jersey.
(3A) Condition A
is met if –
(a) the goods are supplied by
a person (“P”) in the course or furtherance of a business;
(b) P belongs in a country
other than Jersey; and
(c) the goods are supplied
directly to an individual at an address in Jersey.
(3B) Condition B
is met if the supply is treated, under Article 21A, as being made by the
operator of an online marketplace.”.
37 Article
26 (when goods supplied) amended
(1) Article 26
is amended as follows.
(2) In
paragraph (1), before sub-paragraph (a) there is inserted –
(3) In
paragraph (1)(a), for “if the supply involves” there is substituted “in
any other case where the supply involves”.
(4) After
paragraph (2), there is inserted –
“(3) In
paragraph (1)(aa), the reference to the “sale
contract” is a reference to the contract for the sale of the goods, entered
into between –
(a) the person supplying the
goods (where Condition A in Article 23(3A) is met) or the operator of
the online marketplace (where Condition B in Article 23(3B) is met);
and
(b) the individual to whom
the goods are supplied.”.
38 Article
31 (value of supply of goods or services) amended
In Article 31(1),
after “by or under” there is inserted “Article 32 or any other provision
of”.
39 Article
32 (value of imported goods) amended
(1) Article 32
is amended as follows.
(2) For
the heading there is substituted “Value of goods imported or treated as
supplied in Jersey under Article 23(3)(a)”.
(3) In
paragraph (1), after “imported goods” there is inserted “, or goods
treated as supplied in Jersey under Article 23(3)(a),”.
40 Paragraph
1 (liability to be registered) of Schedule 1 amended
In paragraph 1, after
sub-paragraph (4) there is inserted –
“(5) In
this paragraph, and in the other provisions of this Schedule, references to
taxable supplies are references to taxable supplies of goods or services in
Jersey (including taxable supplies of goods that are treated as supplied in
Jersey under Article 23(3)(a)) or of services on which GST is charged
under Article 6(1)(c).”.
41 Paragraph 5 (voluntary registration) of
Schedule 1 amended
(1) Paragraph 5
is amended as follows.
(2) In
sub-paragraph (2), after “earlier” there is inserted “or later”.
(3) After
sub-paragraph (5) there is inserted –
“(6) In
sub-paragraph (1), references to a person who makes, or intends to make,
taxable supplies include references to a person who carries out, or intends to carry
out, activities that would, on or after 1st January 2023, be treated as making
taxable supplies of goods in Jersey under Article 23(3)(a) (as inserted by
the Finance (2022 Budget) (Jersey) Law 2022).”.
42 Paragraph
13 (groups of entities) of Schedule 1 amended
(1) After
paragraph 13(1), there is inserted –
“(1A) The
Comptroller may, on application, register as a group 2 or more entities
if –
(a) each entity is liable to
be registered by reference to taxable supplies of goods that are treated under
Article 23(3)(a) as supplies made in Jersey; and
(b) the second and third
conditions in paragraph 12(3) and (4) are satisfied in relation to the
entities.”.
(2) In
paragraph 13(2), for “The Comptroller shall do so by notice in writing”
there is substituted “Where the Comptroller grants an application for
registration under this paragraph, the Comptroller must give written notice of
the registration”.
Part 5
Amendments
to other enactments and closing
43 Amendment of Revenue Administration
(Jersey) Law 2019
In Article 2(4) of
the Revenue
Administration (Jersey) Law 2019, for
“Treasurer of the States may” there is inserted “Treasurer of the States and
the Minister for Treasury and Resources may, either together or separately,”.
44 Amendment of Social Security (Jersey) Law
1974
In paragraph 4(2) of
Schedule 1D of the Social Security
(Jersey) Law 1974, for the definition
of I there is substituted –
“I is the sum
of –
(a) the estimated amount of
income for which the employee is liable to be assessed under the 1961 Law
for the year to which the rate applies;
(b) the estimated amount of
income from which the employee is liable to allow the deduction of tax under
the 1961 Law for the year to which the rate applies;
(c) the estimated amount of
the employee’s allowable deductions under the 1961 Law (except for Article 131I
of that Law) in relation to the employee’s earnings for the year to which the
rate applies; and
(d) the estimated amount of
the employee’s allowable deductions under Article 131I of the 1961 Law
for the year to which the rate applies.”.
45 Amendment of Goods and Services Tax (International
Services Entities) (Jersey) Regulations 2008
After Regulation 7(c)
of the Goods and
Services Tax (International Services Entities) (Jersey) Regulations 2008 there is inserted –
“(d) an AIF services
business.”.
46 Citation and commencement
(1) This
Law may be cited as the Finance (2022 Budget) (Jersey) Law 2022
(2) This
Law comes into force on 1st January 2022, except for –
(a) Articles 29 and 30 (excise
duty: motor vehicles – general and commercial vehicles), which come into force
on 1st April 2022; and
(b) Articles 32 to 40 and
42 in Part 4 (Goods and
Services Tax (Jersey) Law 2007 amended),
which come into force on 1st January 2023.