Arrangement

PART 1  227

PART 2  228

PART 3  228

PART 4  232

PART 5  236

A LAW to prescribe the standard rate of income tax for the year 2003; to amend further the Customs and Excise (Jersey) Law 1999 so as to introduce excise duty payable on the registration of motor vehicles and to increase excise duty on alcoholic beverages, tobacco and hydrocarbon oils; and to amend further the Stamp Duties and Fees (Jersey) Law 1998 so as to vary the rates of duty payable in respect of judicial hypothecs and certain immovable property transactions; and for connected purposes.

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

“ ‘motor vehicle’ means any mechanically propelled vehicle intended or adapted for use on roads;” and

“ ‘owner’ –

(a)     in relation to ships, includes –

(i)      where a ship is chartered by demise, the charterer under that charter by demise; or

(ii)      where a ship is managed by agreement (other than a charter-party or contract of employment), either wholly or in part, by a person other than the owner, whether on behalf of the owner or otherwise, that person;

(b)     in relation to aircraft, includes the operator or any other person to whom the aircraft is leased or chartered by demise; and

(c)     in relation to a motor vehicle subject to a hire purchase agreement, means the person in possession of the motor vehicle under that agreement.”.

“(3)    In the case of a motor vehicle, excise duty shall be payable by the owner when the vehicle is required to be registered under Article 4 of the Motor Vehicle Registration (Jersey) Law 1993[5] and entry shall be made in respect of the vehicle at the time it is so registered in such form and manner as the Agent of the Impôts may direct.”.

“40    Alteration of goods after entry has been made

(1)     Subject to paragraph (2), after entry has been made in accordance with this Law, no person shall carry out any operation on or make any alteration to any goods on which excise duty is payable that would have resulted in a greater amount of duty being payable had such operation or alteration taken place at the time it became payable unless –

(a)     the Agent of the Impôts has given his consent; and

(b)     the additional duty is accounted for to the satisfaction of the Agent of the Impôts.

(2)     This Article shall not apply where any liquor is mixed with any other liquid immediately prior to consumption.”.

“7      Vehicle Registration Duty

There shall be charged on all motor vehicles required to be registered under Article 4 of the Motor Vehicle Registration (Jersey) Law 1993[8] excise duty at the following rates –

“1      Spirits

There shall be charged on all spirits imported into or distilled or produced in the Bailiwick excise duty at the rate of £19.23 per litre of alcohol.

2        Wines

There shall be charged on all wines imported into or produced or manufactured in the Bailiwick excise duty at the following rates –

3        Beer

There shall be charged –

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

(i)      £33.20 per hectolitre of beer not exceeding 4.9 per cent volume; and

(ii)      £51.17 per hectolitre of beer exceeding 4.9 per cent volume; and

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

(i)      £37.81 per hectolitre of beer not exceeding 4.9 per cent volume; and

(ii)      £56.87 per hectolitre of beer exceeding 4.9 per cent volume.

4        Other alcoholic beverages

There shall be charged on the following alcoholic beverages imported into or produced in the Bailiwick the following rates of duty –

(a)     cider not exceeding 4.9 per cent volume        £37.81 per hectolitre

(b)     any other cider                                             £56.87 per hectolitre

(c)     any alcoholic beverage other than wines, beer or cider exceeding 1.2 per cent volume but not exceeding 5.5 per cent volume £46.81 per hectolitre.

5        Tobacco

There shall be charged on all tobacco imported into or grown, produced or manufactured in the Bailiwick excise duty at the following rate –

(a)     on unprocessed tobacco                           £102.12 per kilogramme

(b)     on cigars                                                 £110.49 per kilogramme

(c)     on cigarettes                                           £138.18 per kilogramme

(d)     on hand-rolling tobacco                            £117.44 per kilogramme

(e)     on other types of processed tobacco not included in paragraphs (b) to (d)                                                              £106.94 per kilogramme.

6        Hydrocarbon oil

(1)     There shall be charged on hydrocarbon oil imported or delivered into or produced in the Bailiwick excise duty at the following rate –

(a)     on higher octane ultra low sulphur petrol       £33.20 per hectolitre

(b)     on all other ultra low sulphur petrol               £31.70 per hectolitre

(c)     on ultra low sulphur diesel                            £31.70 per hectolitre

(d)     on all other types of hydrocarbon oil             £34.70 per hectolitre.

(2)     For the purposes of this paragraph –

(a)     petrol is ‘higher octane’ if its research octane number is not less than 96 and its motor octane number is not less than 86;

(b)     ‘ultra low sulphur petrol’ means unleaded petrol the sulphur content of which does not exceed 0.005% by weight;

(c)     ‘ultra low sulphur diesel’ means gas oil the sulphur content of which does not exceed 0.005% by weight.”.

“(a)    Where the borrowing relates to a contract of purchase falling to be charged under sub-paragraph (b) of item 13 of this Part of this Schedule where the gross value of the property or, where the dwelling has not been constructed, the notional gross value of the property once the dwelling has been constructed, calculated on the basis of market values obtaining at the time of sale –

(i)      does not exceed £150,000

(ii)      exceeds £150,000 but does not exceed £175,000

(iii)     exceeds £175,000 but does not exceed £200,000

(iv)     exceeds £200,000 but does not exceed £250,000”.

“Provided that where the Greffier is satisfied that the document is a renewal or further renewal of a judicial hypothec on which stamp duty has been paid, the total fee payable –

(i)      under sub-paragraph (a) or (c) of this item shall be £50; and

(ii)      under sub-paragraph (b) of this item shall be £5.”.

“£3,375 in respect of the first £300,000, plus £1.75 for each £100 or part of £100 in excess thereof”; and

“£125 in respect of the first £50,000, plus 50p for each £100 or part of £100 in excess thereof”;

“£3,375 in respect of the first £300,000, plus £1.75 for each £100 or part of £100 in excess thereof”; and

“(d)    Of creation of ‘rente nouvelle’ or of a simple conventional hypothec or hypothecs in association with a contract of purchase falling to be charged under sub-paragraph (b) of this item where the gross value of the property or, where the dwelling has not been constructed, the notional gross value of the property once the dwelling has been constructed, calculated on the basis of market values obtaining at the time of sale –

(i)      does not exceed £150,000

(ii)      exceeds £150,000 but does not exceed £175,000

(iii)     exceeds £175,000 but does not exceed £200,000

(iv)     exceeds £200,000 but does not exceed £250,000”.

“£3,375 in respect of the first £300,000, plus £1.75 for each £100 or part of £100 in excess thereof”; and

“£3,375 in respect of the first £300,000 plus £1.75 for each £100 or part of £100 in excess thereof”; and