Finance (2012
Budget) (Jersey) Law 2012
A LAW to set the rate of income tax
for 2012 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 8th November 2011
Sanctioned by
Order of Her Majesty in Council 30th May 2012
Registered by the
Royal Court 15th
June 2012
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 2012
There shall be levied and charged in Jersey for
the year 2012, 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 “£23,480” there shall be
substituted the amount “£24,540”;
(b) in
paragraph (2)(ii) for the amount “£20,510” there shall
be substituted the amount “£21,440”;
(c) in
paragraph (6)(a) for the amount “£14,270” there shall be
substituted the amount “£14,920”;
(d) in
paragraph (6)(b) for the amount “£12,790” there shall be
substituted the amount “£13,370”.
(2) This
Article shall have effect for the year of assessment 2012 and ensuing years.
3 Excise
duty: alcohol
In Part 2 of Schedule 1 to the Customs and Excise (Jersey)
Law 1999[3] for the amount specified in
column 2 of the table in respect of goods specified in column 1 there
shall be substituted the amount specified in column 3 of the
table –
|
1
Paragraph
|
2
Existing amount
|
3
Substituted amount
|
|
1 Spirits
|
|
|
|
(a) small independent distiller
|
£12.45
|
£13.07
|
|
(b) all other
|
£24.88
|
£26.12
|
|
2 Wines
|
|
|
|
Exceeding 1.2% volume but not exceeding 5.5% volume
|
£60.60
|
£63.63
|
|
Exceeding 5.5% volume but not exceeding 15% volume
|
£159.03
|
£166.98
|
|
Exceeding 15% volume but not exceeding 22% volume
|
£194.89
|
£204.63
|
|
Exceeding 22% volume
|
£24.88
|
£26.12
|
|
3 Beer
|
|
|
|
(a) small independent brewer,
beer –
|
|
|
|
(i) not exceeding
4.9% volume
|
£26.27
|
£27.58
|
|
(ii) exceeding 4.9%
volume
|
£39.53
|
£41.51
|
|
(b) all other, beer –
|
|
|
|
(i) not exceeding
4.9% volume
|
£52.54
|
£55.17
|
|
(ii) exceeding 4.9%
volume
|
£79.06
|
£83.01
|
|
4 Cider
|
|
|
|
(a) small independent cider-maker,
cider –
|
|
|
|
(i) not exceeding
4.9% volume
|
£24.59
|
£25.82
|
|
(ii) exceeding 4.9%
volume
|
£36.99
|
£38.84
|
|
(b) all other, cider –
|
|
|
|
(i) not exceeding
4.9% volume
|
£49.18
|
£51.64
|
|
(ii) exceeding 4.9%
volume
|
£73.97
|
£77.67
|
|
5 Other
alcoholic beverages
|
£24.88
|
£26.12.
|
4 Excise
duty: tobacco
In Part 2 of Schedule 1 to the Customs and Excise (Jersey)
Law 1999[4] for the amount specified in
column 2 of the table in respect of goods specified in column 1 there
shall be substituted the amount specified in column 3 of the
table –
|
1
Paragraph
|
2
Existing amount
|
3
Substituted amount
|
|
6 Tobacco
|
|
|
|
(a) unprocessed tobacco
|
£181.92
|
£200.11
|
|
(b) cigars
|
£196.84
|
£216.52
|
|
(c) cigarettes
|
£246.14
|
£270.75
|
|
(d) hand-rolling tobacco
|
£209.21
|
£230.13
|
|
(e) other types of processed tobacco
|
£190.51
|
£209.56.
|
5 Excise
duty: motor vehicles
In paragraph 8 of Part 2 of Schedule 1 to the Customs
and Excise (Jersey) Law 1999[5] –
(a) at
the end of 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 1st registered in Jersey
|
3
LPV 1st registered outside
Jersey 1 year or less ago
|
4
LPV 1st registered outside
Jersey more than 1 but 2 years or less ago
|
5
LPV 1st registered outside
Jersey more than 2 years ago
|
|
120g or less
|
£0
|
£0
|
£0
|
£0
|
|
More than 120g but not more than 150g
|
£42
|
£42
|
£26
|
£21
|
|
More than 150g but not more than 165g
|
£126
|
£126
|
£84
|
£63
|
|
More than 165g but not more than 185g
|
£189
|
£189
|
£121
|
£95
|
|
More than 185g but not more than 225g
|
£315
|
£315
|
£205
|
£158
|
|
More than 225g but not more than 250g
|
£630
|
£630
|
£410
|
£315
|
|
More than 250g but not more than 300g
|
£1,050
|
£1,050
|
£683
|
£525
|
|
More than 300g
|
£1,313
|
£1,313
|
£856
|
£656”;
|
(b) at
the end of 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 1st registered in
Jersey
|
3
Vehicle 1st registered
outside Jersey 1 year or less ago
|
4
Vehicle 1st registered
outside Jersey more than 1 but 2 years or less ago
|
5
Vehicle 1st registered
outside Jersey more than 2 years ago
|
|
|
1000cc or less
|
£0
|
£0
|
£0
|
£0
|
|
|
More than 1000cc but not more than 1400cc
|
£158
|
£158
|
£105
|
£79
|
|
|
More than 1400cc but not more than 1800cc
|
£263
|
£263
|
£173
|
£131
|
|
|
More than 1800cc but not more than 2000cc
|
£399
|
£399
|
£257
|
£200
|
|
|
More than 2000cc but not more than 2500cc
|
£525
|
£525
|
£341
|
£263
|
|
|
More than 2500cc but not more than 3000cc
|
£788
|
£788
|
£515
|
£394
|
|
|
More than 3000cc but not more than 3500cc
|
£1,050
|
£1,050
|
£683
|
£525
|
|
|
More than 3500cc
|
£1,313
|
£1,313
|
£856
|
£656”.
|
|
6 Land
transactions tax
In the Schedule to the Taxation (Land Transactions) (Jersey)
Law 2009[6] –
(a) in
paragraphs 2(1), 3, 3A(3)(a), 3A(3)(b)(i), 4(3) and 5(2), for the amount
“£60” there shall be substituted the amount
“£80”;
(b) in
paragraphs 6(2) and 7(2), for the amount “£70” there shall be
substituted the amount “£80”;
(c) in
paragraph 8, for the amount “£120” there shall be
substituted the amount “£160”;
(d) in
paragraph 9, for the amount “£60” there shall be
substituted the amount “£80”.
7 Stamp
duty
(1) In Part 1
of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998[7] –
(a) after
the sub-heading “Judicial Fees” there shall be inserted the
following paragraph –
“In the column headed
‘Stamp Duty, by Figure or Rate’ in following table, the amounts represented
by the lettered rates are –
(a) by rate A, £1;
(b) by rate B, £15;
(c) by rate C, £30;
(d) by rate D, £40;
(e) by rate E, £60;
(f) by rate F, £80;
(g) by rate G, £120;
(h) by rate H, £150;
(i) by rate I, £200;
(j) by rate J, £300;
(k) by rate K, £360;
(l) by rate L, £500;
(m) by rate M, £1,500.”;
(b) in
the header to the second column of the table, for the words “Stamp
Duty” there shall be substituted the words “Stamp Duty, by Figure
or Rate”;
(c) in
the second column of the table, for the amount specified in column 2 of
the following table in respect of an item specified in column 1 of the
following table there shall be substituted the rate specified in column 3
of the following table –
|
1
Item
|
2
Existing amount
|
3
Substituted rate
|
|
1 Acknowledgement of debt on table or au Greffe
|
|
|
|
1(ba)(i)
|
£60
|
rate F
|
|
1(ba)(ii)(I)
|
£60
|
rate F
|
|
1(d)
|
£60
|
rate F
|
|
2(1) Actions in the Petty Debts Court
|
|
|
|
2(1)(b)
|
£18
|
rate B
|
|
2(1)(c)
|
£24
|
rate C;
|
(ca) in the
table, in the proviso to item 1 –
(i) in
paragraph (A) of the proviso, for the figure “£60” there
shall be substituted the words “rate F”,
(ii) in
paragraph (B) of the proviso, for the figure “£6” there
shall be substituted the words “rate B”;
(d) in the
table, for items 2(1)(d) and 2(1)(da) there shall be substituted the following sub-paragraphs –
|
|
“(d) Where
the claim exceeds £1,000 but does not exceed £5,000
|
rate F
|
Claim Summary
|
Greffier
|
|
|
(da) Where the claim exceeds
£5,000
|
rate G
|
Claim Summary
|
Greffier”;
|
(e) in
the second column of the table, for the amount specified in column 2 of
the following table in respect of an item specified in column 1 of the
following table there shall be substituted the rate specified in column 3
of the following table –
|
1
Item
|
2
Existing amount
|
3
Substituted rate
|
|
2(1)(e)
|
£30
|
rate G
|
|
2(1)(f)
|
£30
|
rate E
|
|
2(1)(g)
|
£30
|
rate E
|
|
2(1)(h)
|
£30
|
rate C
|
|
2(2) Actions in the Royal Court
|
|
|
|
2(2)(a)
|
£60
|
rate F
|
|
2(2)(b)
|
£60
|
rate F
|
|
2(2)(c)
|
£60
|
rate F
|
|
2(2)(d)
|
£60
|
rate F
|
|
2(2)(e)(i)
|
£309
|
rate J
|
|
2(2)(e)(ii)
|
£1,030
|
rate M
|
|
2(2)(f)
|
£30
|
rate E
|
|
3 Act of the Court registered in the register
of obligations
|
£30
|
rate E
|
|
4 Adoption
|
£60
|
rate G
|
|
5 Application or declaration not otherwise
provided for
|
£60
|
rate F
|
|
6 Arbitration before Greffier
|
£240
|
rate L
|
|
7 Arrest of debtor (saisie)
|
|
|
|
7(a)
|
£240
|
rate L
|
|
7(b)
|
£60
|
rate G
|
|
7(c)
|
£60
|
rate G
|
|
7(d)
|
£240
|
rate L;
|
(f) in
the table, for item 8 there shall be substituted the following item –
|
“8
|
AUTHORITY TO
PRACTISE as an architect, dentist, medical practitioner, optician, veterinary
surgeon
|
rate H
|
Application
|
Greffier”;
|
(g) in
the second column of the table, for the amount specified in column 2 of
the following table in respect of an item specified in column 1 of the
following table there shall be substituted the rate specified in column 3
of the following table –
|
1
Item
|
2
Existing amount
|
3
Substituted rate
|
|
9 Casier judiciaire
|
£60
|
rate G
|
|
10 Caveat in relation to the passing of a
contract transferring immovable property
|
|
|
|
10(a)
|
£60
|
rate E
|
|
10(b)
|
£60
|
rate E
|
|
11 Cession
|
£60
|
rate G
|
|
13 Contracts
|
|
|
|
13(d1)
|
£60
|
rate F
|
|
13(g)(i)
|
£2
|
rate B
|
|
13(g)(ii)
|
£10
|
rate E
|
|
13(o)
|
£60
|
rate F
|
|
13(p)
|
£60
|
rate F
|
|
13(q)
|
£60
|
rate F
|
|
13(r)
|
£60
|
rate E
|
|
13(s)
|
£60
|
rate E
|
|
13(t)
|
£60
|
rate F
|
|
13(u)
|
£60
|
rate F
|
|
14 Loi (1991) sur la
copropriété des immeubles bâtis[8]
|
|
|
|
14(a)
|
£180
|
rate I
|
|
14(b)
|
£90
|
rate G
|
|
15 Copy of act or other document
|
|
|
|
15(a)
|
£12
|
rate B
|
|
15(b)
|
£1
|
rate A
|
|
15(c)
|
£30
|
rate C
|
|
16 Deed poll
|
£60
|
rate E
|
|
17 Dégrèvement
|
|
|
|
17(a)
|
£60
|
rate G
|
|
17(b)
|
£240
|
rate L
|
|
17(c)
|
£60
|
rate G
|
|
18 Désastre
|
|
|
|
18(a)
|
£120
|
rate I
|
|
18(b)(i)
|
£120
|
rate I
|
|
18(b)(ii)
|
£60
|
rate E
|
|
18(b)(iii)
|
£240
|
rate J
|
|
18(b)(iv)
|
£60
|
rate E
|
|
18(b)(v)
|
£120
|
rate H
|
|
18(b)(vi)
|
£120
|
rate H
|
|
19 Distraint (arrêt)
|
|
|
|
19(a)
|
£240
|
rate L
|
|
19(b)(i)
|
£60
|
rate G
|
|
19(b)(ii)
|
£60
|
rate G
|
|
19(c)
|
£60
|
rate G
|
|
19(d)
|
£120
|
rate I
|
|
19(e)
|
£240
|
rate L
|
|
20 Documents (including wills) lodged au Greffe
|
£60
|
rate F
|
|
21 Enrolment of acts and other documents au Greffe
|
£30
|
rate E
|
|
22 Evidence of witness taken in writing before
Viscount or Greffier
|
|
|
|
22(a)
|
£240
|
rate L
|
|
22(b)
|
£7
|
rate B
|
|
23 Extracts or copies from Public Registry
|
|
|
|
23(a)(i)
|
£1
|
rate A
|
|
23(a)(ii)
|
£30
|
rate C
|
|
23(b)(i)
|
£300
|
rate J
|
|
23(b)(ii)
|
£180
|
rate I
|
|
23(b)(iii)
|
£180
|
rate I
|
|
23(b)(iv)
|
£120
|
rate G
|
|
23(b)(v)
|
£360
|
rate K
|
|
24 Guardian ad litem
|
£30
|
rate E
|
|
25 Judgment debts
|
£240
|
rate L
|
|
26 Judgments, registration of
|
|
|
|
26(a)
|
£120
|
rate H
|
|
26(b)
|
£30
|
rate C
|
|
27 Legitimacy (Jersey) Law 1973[9]
|
£120
|
rate H
|
|
28 Licensing (Jersey) Law 1974[10]
|
£60
|
rate F
|
|
29 Jersey Gas Company (Jersey) Law 1989[11]
|
|
|
|
29(a)
|
£144
|
rate H
|
|
29(b)(i)
|
£4
|
rate B
|
|
29(b)(ii)
|
£10
|
rate B
|
|
29(c)(i)
|
30p
|
rate A
|
|
29(c)(ii)
|
£12
|
rate C;
|
(h) in
the table, for item 30 there shall be substituted the following item –
|
“30
|
MENTAL HEALTH (JERSEY)
LAW 1969[12]
|
|
|
|
|
(a)
|
Application to deal with interdict’s property
(Article 43(17)) –
|
|
|
|
|
|
(i) in
the case of a professional application
|
rate F
|
Application
|
Greffier
|
|
|
(ii) in
any other case
|
rate I
|
Application
|
Greffier
|
|
(b)
|
Application for appointment of acting nearest relative
(Article 32)
|
rate F
|
Summons
|
Greffier
|
|
(c)
|
Application for discharge or variation of order appointing acting
nearest relative (Article 33)
|
rate F
|
Summons
|
Greffier
|
|
(d)
|
Application for leave to institute proceedings
(Article 50(2))
|
rate F
|
Summons
|
Greffier”;
|
(i) in
the second column of the table, for the amount specified in column 2 of
the following table in respect of an item specified in column 1 of the
following table there shall be substituted the rate specified in column 3 of
the following table –
|
1
Item
|
2
Existing amount
|
3
Substituted rate
|
|
31 Orders of justice and provisional orders
|
|
|
|
31(a)
|
£60
|
rate E
|
|
31(b)(i)
|
£60
|
rate E
|
|
31(b)(ii)
|
£30
|
rate E
|
|
32 Patents and designs
|
|
|
|
32(a)
|
£102
|
rate G
|
|
32(b)(i)
|
£30
|
rate C
|
|
32(b)(ii)
|
£60
|
rate E
|
|
32(c)(i)
|
£1
|
rate A
|
|
32(c)(ii)
|
£1
|
rate A
|
|
32(c)(iii)
|
£30
|
rate C
|
|
32A Political Parties (Registration) (Jersey)
Law 2008[13]
|
|
|
|
32A(a)
|
£60
|
rate E
|
|
32A(b)
|
£60
|
rate E
|
|
32A(c)
|
£1
|
rate A
|
|
33 Power of attorney
|
|
|
|
33(a)
|
£30
|
rate E
|
|
33(b)
|
£30
|
rate E
|
|
34 Prisoner for debt (production before court)
|
£240
|
rate L
|
|
35 Réalisation
|
|
|
|
35(a)
|
£60
|
rate G
|
|
35(b)
|
£240
|
rate L
|
|
36 Remonstrance, representation or doléance
|
|
|
|
36(a)
|
£60
|
rate G
|
|
36(b)
|
£360
|
rate L
|
|
37 Searches au Greffe
|
|
|
|
37(a)
|
£30
|
rate C
|
|
37(b)
|
£12
|
rate B
|
|
38 Hearing of summons
|
|
|
|
38(a)
|
£30
|
rate C
|
|
38(b)
|
£360
|
rate K
|
|
38(c)
|
£240
|
rate J;
|
(j) in
the table, for item 39 there shall be substituted the following item –
|
“39
|
SUMMONS, SERVICE OR
ATTEMPTED SERVICE OF, BY VISCOUNT –
|
|
|
|
|
(a)
|
In pursuance of an order of justice regarding guardianship,
administration of property or attainment of majority, each person
|
rate G
|
|
Viscount
|
|
(b)
|
In connection with any other order of justice, remonstrance,
representation or doléance, each
person
|
At discretion of Viscount subject to a maximum of rate J
|
|
Viscount
|
|
|
Provided that in the case of the arrest of a debtor or the
effecting of a distraint, the fees set out in paragraph (b) of this item
shall be taken in addition to the fees set out in item 7 or 19 of this
Part
|
|
(c)
|
Certifying each copy of an order of justice, remonstrance,
representation or doléance
|
rate E
|
Record
|
Viscount
|
|
(d)
|
On a debtor requiring the debtor to pay a claim within 2 months
on pain of dégrèvement
|
At discretion of Viscount subject to a maximum of rate J
|
Record
|
Viscount
|
|
(e)
|
Any summons or notice not otherwise provided for
|
At discretion of Viscount subject to a maximum of rate J
|
Record
|
Viscount”;
|
(k) in the
second column of the table, for the amount specified in column 2 of the
following table in respect of an item specified in column 1 of the following
table there shall be substituted the amount or rate specified in column 3
of the following table –
|
1
Item
|
2
Existing amount
|
3
Substituted amount or
rate
|
|
40 Service of summons
|
£60
|
rate E
|
|
41 Taxation of costs by Greffier
|
£45
|
rate E
|
|
42 Expulsion of refractory tenants
|
|
|
|
42(a)(i)
|
£60
|
rate G
|
|
42(a)(ii)
|
£60
|
rate G
|
|
42(b)
|
£240
|
rate J
|
|
42(c)
|
£240
|
rate L
|
|
43 Trusts and corporations
|
£60
|
rate E
|
|
44 Vue de justice
|
|
|
|
44(a)
|
£120
|
rate J
|
|
44(b)
|
£60
|
rate G
|
|
44(c)
|
£240
|
rate L
|
|
44(d)
|
£60
|
rate G
|
|
44(e)
|
£240
|
£350
|
|
44(e)
|
£600
|
£750
|
|
45 Vue de Vicomte
|
|
|
|
45(a)
|
£60
|
rate J
|
|
45(b)
|
£60
|
rate G
|
|
45(c)
|
£240
|
rate L
|
|
45(d)
|
£60
|
rate G
|
|
45(e)
|
£240
|
£350
|
|
45(e)
|
£600
|
£750
|
|
46 Wills devising immovable property
|
|
|
|
46(2)(a)
|
£60
|
rate F
|
|
46(2)(b)
|
£180
|
rate I;
|
(l) in
the table, in item 47 (Children (Jersey) Law 2002[14]) –
(i) for the amount
“£125”, in each place where it occurs, there shall be
substituted the words “rate G”,
(ii) paragraph (h)
shall be deleted;
(m) in the
table, in item 48 (Planning appeals “on the papers”) for the
amount “£200” there shall be substituted the words
“rate L”;
(n) in
the table, in item 49 (Application for gender recognition certificate) for
the amount “£50” there shall be substituted the words
“rate E”.
(2) In
Part 2 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998[15], in the second column of the
table, for the amount specified in column 2 of the following table in
respect of an item specified in column 1 of the following table there
shall be substituted the rate specified in column 3 of the following table –
|
1
Item
|
2
Existing amount
|
3
Substituted rate
|
|
1 Application for leave
|
£250
|
rate J
|
|
2 Instituting proceedings
|
|
|
|
2(a)
|
£100
|
rate G
|
|
2(b)
|
£250
|
rate J
|
|
3 Filing amended or second or subsequent
petition
|
£80
|
rate F
|
|
4 Filing answer to petition
|
£120
|
rate I
|
|
5 Hearing defended cause
|
£360
|
rate K
|
|
6 Applying for decree absolute
|
£40
|
rate D
|
|
7 Originating application, summons or notice
of intention to proceed with application for ancillary relief
|
|
|
|
7(a)
|
£40
|
rate D
|
|
7(b)
|
£125
|
rate H
|
|
7(c)
|
£80
|
rate F
|
|
8 Contested hearing before the court
|
£360
|
rate K
|
|
9 Filing notice of appeal
|
£125
|
rate G
|
|
10 Appeals
|
£360
|
rate K
|
|
11 Commission for examination of witnesses
abroad
|
£60
|
rate E
|
|
12 Letters of request
|
|
|
|
12(a)
|
£60
|
rate E
|
|
12(b)
|
£60
|
rate E
|
|
13 Evidence
|
|
|
|
13(a)
|
£240
|
rate L
|
|
13(b)
|
£7
|
rate B
|
|
14 Service or attempted service by Viscount
|
£120
|
rate I
|
|
15 Taxing bill of costs
|
£45
|
rate E
|
|
16 Copy
|
£30
|
rate C.
|
(3) In
Part 3 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998[16] –
(a) in
the second column of the table, for the amount specified in column 2 of
the following table in respect of an item specified in column 1 of the
following table there shall be substituted the rate specified in column 3
of the following table –
|
1
Item
|
2
Existing amount
|
3
Substituted rate
|
|
1 Actions
|
|
|
|
1(a)
|
£60
|
rate F
|
|
1(b)
|
£360
|
rate L
|
|
2 Caveats
|
£60
|
rate F
|
|
3 Copies
|
|
|
|
3(a)
|
£1
|
rate A
|
|
3(b)
|
£12
|
rate B
|
|
3(c)
|
£30
|
rate C
|
|
4 Document
|
£60
|
rate F
|
|
5 Evidence
|
|
|
|
5(a)
|
£240
|
rate L
|
|
5(b)
|
£7
|
rate B
|
|
6 Order of justice
|
£60
|
rate E
|
|
7 Applications
|
£360
|
rate L
|
|
8 Interventions or oppositions
|
£60
|
rate F
|
|
9 Probate or letters of administration
|
|
|
|
9(2)(a)
|
£60
|
rate F
|
|
9(2)(b)
|
£180
|
rate I
|
|
10 Representations to the court
|
|
|
|
10(a)
|
£60
|
rate F
|
|
10(b)
|
£360
|
rate L
|
|
11 Searches
|
£30
|
rate C
|
|
12 Summonses
|
|
|
|
12(a)
|
£60
|
rate I
|
|
12(b)
|
£60
|
rate I
|
|
13 Trust corporations
|
£600
|
rate L;
|
(b) for item 14 there shall be substituted the
following item –
|
“14
|
Viscount as
administrator
|
|
|
|
|
(a)
|
Attendances to obtain particulars of the estate and attendances
with the Greffier to obtain administration, for each half day or part of a
half day
|
rate L
|
Such document as the Viscount may determine
|
Viscount
|
|
(b)
|
Preparation of the inventory, for each half day or part of a half
day
|
rate I
|
Such document as the Viscount may determine
|
Viscount
|
|
(c)
|
Administration of the estate –
|
|
|
|
|
|
(i) commission
on the gross nature of the personal estate –
|
|
|
|
|
|
on
the first £10,000
|
10%
|
Such document as the Viscount may determine
|
Viscount
|
|
|
on
the next £10,000
|
8%
|
Such document as the Viscount may determine
|
Viscount
|
|
|
on
the next £10,000
|
4%
|
Such document as the Viscount may determine
|
Viscount
|
|
|
on
the balance in excess of £30,000
|
2%
|
Such document as the Viscount may determine
|
Viscount
|
|
|
(ii) commission
on all monies paid or distributed
|
2½%
|
Such document as the Viscount may determine
|
Viscount
|
|
(d)
|
Attendances of the Viscount not provided for above, for each half
day or part of a half day
|
rate L
|
Such document as the Viscount may determine
|
Viscount”.
|
8 Stamp
duty and land transactions tax: first time buyers
(1) In
Part 1 of the Schedule to the Stamp Duties and Fees (Jersey) Law
1998 –
(a) in
item 1(a)(iv) for the words “does not exceed £400,000”
there shall be substituted the words “, in respect of duty due
before 1st December 2012, does not exceed £450,000, or, in respect of
duty due on or after that date, does not exceed £400,000”;
(b) in
item 1(a)(B) for the words “but does not exceed
£400,000” there shall be substituted the words “(but does not
exceed the amount determined under sub-paragraph (iv))”;
(c) for
item 13(b)(ii) there shall be substituted the following
sub-paragraph –
|
“
|
(ii) exceeds
£300,000 but, in respect of duty due before 1st December 2012, does not
exceed £450,000, or, in respect of duty due on or after that date,
does not exceed £400,000
|
NIL in respect of
the first £300,000 plus £1 for each £100 or part of
£100 in excess thereof
|
Contract
|
Greffier”;
|
(d) in
item 13(d)(iii) for the words “does not exceed £400,000”
there shall be substituted the words “, in respect of duty due
before 1st December 2012, does not exceed £450,000, or, in respect of
duty due on or after that date, does not exceed £400,000”;
(e) in
item 13(d)(B) for the words “but does not exceed
£400,000” there shall be substituted the words “(but does not
exceed the amount determined under sub-paragraph (iii))”;
(f) for
item 13(m)(ii) there shall be substituted the following
sub-paragraph –
|
“
|
(ii) exceeds
£300,000 but, in respect of duty due before 1st December 2012, does not
exceed £450,000, or, in respect of duty due on or after that date,
does not exceed £400,000
|
NIL in respect of
the first £300,000 plus £1 for each £100 or part of
£100 in excess thereof
|
Contract
|
Greffier”.
|
(2) In
the Schedule to the Taxation (Land Transactions) (Jersey) Law 2009 –
(a) after
paragraph 4(3)(b) there shall be inserted the following
clause –
“(c) where
the value of the transaction exceeds £400,000 but –
(i) the LTT is to be charged before 1st
December 2012, and
(ii) the value of the transaction does not exceed
£450,000,
nil in respect of the first £300,000,
plus £1 for each £100 or part of £100 in excess the
first £300,000.”;
(b) after
paragraph 5(2)(b) there shall be inserted the following
clause –
“(c) where
the amount secured by the security agreement exceeds £400,000
but –
(i) the LTT is to be charged before 1st
December 2012, and
(ii) the amount secured by the security
agreement does not exceed £450,000,
nil in respect of the first
£300,000 plus 25p for each £100 or part of £100 in excess the
first £300,000, subject to a minimum of £25.”.
(3) This
Article shall come into force on 1st December 2011.
9 Citation
and commencement
(1) This
Law may be cited as the Finance (2012 Budget) (Jersey) Law 2012.
(2) This
Law, with the exception of Article 8, shall come into force on 1st January
2012.
m.n. de la haye
Greffier of the States