Finance (2010
Budget) (Jersey) Law 2010
A LAW to set the rate of income tax
for 2010 and to amend the Customs and Excise (Jersey) Law 1999 and the Stamp
Duties and Fees (Jersey) Law 1998.
Adopted by the
States 10th December 2009
Sanctioned by
Order of Her Majesty in Council 21st July 2010
Registered by the
Royal Court 6th
August 2010
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 2010
There shall be levied and charged in Jersey for the year 2010, 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 Customs
and Excise (Jersey) Law 1999 amended
(1) In
this Article, “principal Law” means the Customs and Excise (Jersey)
Law 1999[2].
(2) In
Part 2 of Schedule 1 to the principal Law after paragraph 7
there shall be added the following paragraph –
‘established CO2
mass emission figure’ means, in relation to a vehicle, the grams per
kilometre of carbon dioxide emitted by the vehicle, established in accordance
with sub-paragraphs (5) and (6);
‘LPV’ means a
light passenger vehicle, being a motor vehicle designed and constructed for the
carriage of passengers and comprising no more than 8 seats in addition to the
driver’s seat;
‘vehicle emissions
duty’ means the excise duty payable as described in Article 38(3) or
(5).
(2) The rate of vehicle emissions duty charged
on a motor vehicle is –
(a) in the case of an LPV which has an
established CO2 mass emission figure and which is first registered,
whether in Jersey or outside Jersey, on or after 1st March 2001, the rate
applicable in accordance with sub-paragraph (3);
(b) in the case of any other motor vehicle, the
rate applicable in accordance with sub-paragraph (4).
(3) The rate of vehicle emissions duty
applicable to an LPV described in paragraph (2)(a) is –
(a) if the LPV has not, at any time, been
registered outside Jersey, the amount (if any) specified in column 2 of
Table 1 for the LPV’s established CO2 mass emission
figure, specified in column 1;
(b) if the LPV was registered outside Jersey,
the amount (if any) specified in column 3, 4 or 5 of Table 1,
according to when the LPV was first registered outside Jersey, for the
LPV’s established CO2 mass emission figure, specified in
column 1.
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TABLE 1
LPVs FIRST REGISTERED ON OR
AFTER 1st MARCH 2001
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1
CO2 mass emission figure
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2
LPV 1st registered in
Jersey
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3
LPV 1st registered outside
Jersey 1 year or less ago
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4
LPV 1st registered outside
Jersey more than 1 but 2 years or less ago
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5
LPV 1st registered outside
Jersey more than 2 years ago
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120g or less
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£0
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£0
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£0
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£0
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More than 120g but not more than 150g
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£40
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£40
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£25
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£20
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More than 150g but not more than 165g
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£120
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£120
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£80
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£60
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More than 165g but not more than 185g
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£180
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£180
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£115
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£90
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More than 185g but not more than 225g
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£300
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£300
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£195
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£150
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More than 225g but not more than 250g
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£600
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£600
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£390
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£300
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More than 250g but not more than 300g
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£1,000
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£1,000
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£650
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£500
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More than 300g
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£1,250
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£1,250
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£815
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£625
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(4) The rate of vehicle emissions duty
applicable to any motor vehicle to which sub-paragraph (3) does not apply
is –
(a) if the vehicle has not, at any time, been
registered outside Jersey, the amount (if any) specified in column 2 of
Table 2 for the cylinder capacity of the vehicle’s engine, specified
in column 1;
(b) if the vehicle was registered outside
Jersey, the amount (if any) specified in column 3, 4 or 5 of Table 2,
according to when the vehicle was first registered outside Jersey, for the
cylinder capacity of the vehicle’s engine, specified in column 1.
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TABLE 2
ALL OTHER MOTOR VEHICLES
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1
Cylinder capacity of engine
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2
Vehicle 1st registered in
Jersey
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3
Vehicle 1st registered
outside Jersey 1 year or less ago
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4
Vehicle 1st registered
outside Jersey more than 1 but 2 years or less ago
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5
Vehicle 1st registered
outside Jersey more 2 than years ago
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1000cc or less
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£0
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£0
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£0
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£0
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More than 1000cc but not more than 1400cc
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£150
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£150
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£100
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£75
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More than 1400cc but not more than 1800cc
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£250
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£250
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£165
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£125
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More than 1800cc but not more than 2000cc
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£380
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£380
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£245
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£190
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More than 2000cc but not more than 2500cc
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£500
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£500
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£325
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£250
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More than 2500cc but not more than 3000cc
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£750
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£750
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£490
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£375
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More than 3000cc but not more than 3500cc
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£1,000
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£1,000
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£650
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£500
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More than 3500cc
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£1,250
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£1,250
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£815
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£625
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(5) The CO2 mass emission figure for
an LPV shall be established when the LPV is first registered in Jersey and
shall be the figure specified in a document produced in accordance with the
requirements for registration that are prescribed under Part 2 of the Motor
Vehicle Registration (Jersey) Law 1993[3].
(6) Where more than one CO2 mass
emission figure is specified in a document described in sub-paragraph (5),
the CO2 mass emission figure established for the vehicle shall
be –
(a) the figure specified as the combined figure
or, if there is more than one combined figure, the lowest of them; or
(b) where there is no combined figure, the
lowest figure specified.”.
3 Stamp
Duties and Fees (Jersey) Law 1998 amended
In Part 1 of the Schedule to the Stamp
Duties and Fees (Jersey) Law 1998[4], for
paragraph 2(2)(e) there shall be substituted the following clause –
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“(e) Hearing of the action in a
case, or any interlocutory matter therein, where the court appoints a special
day for judging a dispute between parties, whether or not witnesses are
heard, for each half day or part of a half day –
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Billet or application
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Greffier”.
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(i) where the claim does
not exceed £2 million
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£300
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(ii) where the claim
exceeds £2 million
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£1,000
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4 Citation
and commencement
(1) This
Law may be cited as the Finance (2010 Budget) (Jersey) Law 2010.
(2) Article 2(2)
shall come into force on 1st September 2010.
(3) The
remainder of this Law shall come into force on 1st January 2010.
m.n. de la haye
Greffier of the States