Finance (Jersey)
Law 2008
A LAW to set the standard rate of
income tax for 2008, to amend further the Stamp Duties and Fees (Jersey) Law
1998 and to amend further the Customs and Excise (Jersey) Law 1999.
Adopted by the
States 5th December 2007
Sanctioned by
Order of Her Majesty in Council 5th November 2008
Registered by the
Royal Court 14th
November 2008
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 2008
There shall be levied and charged in Jersey for the year 2008, 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 Stamp
Duties and Fees (Jersey) Law 1998 amended
In Part 1 of the Schedule to the Stamp Duties and Fees (Jersey) Law
1998[2], in the following items, for
the amount “£250,000” there shall be substituted the amount
“£300,000” –
(a) item
1(a)(iv);
(b) item
13(b)(iv);
(c) item
13(d)(iv);
(d) item
13(m)(iv).
3 Customs
and Excise (Jersey) Law 1999 amended
In the Customs and Excise (Jersey) Law 1999[3], in Part 2 of Schedule 1,
for paragraphs 1 to 7 there shall be substituted the following
paragraphs –
There shall be
charged –
(a) on all spirits, produced by a small
independent distiller of spirits, which are imported into or produced or
manufactured in Jersey, excise duty at the rate of £11.10 per litre of
alcohol; and
(b) on all other spirits imported into or
produced or manufactured in Jersey, excise duty at the rate of £22.19 per
litre of alcohol.
There shall be charged, on
all wines imported into or produced or manufactured in Jersey, excise duty at
the following rates –
|
Strength of wines
|
Rate per hectolitre
|
|
Wines exceeding 1.2 % volume but not exceeding 5.5 % volume
|
£54.03
|
|
Wines exceeding 5.5 % volume but not exceeding 15 % volume
|
£141.81
|
|
Wines exceeding 15 % volume but not exceeding 22 % volume
|
£173.78
|
|
|
Rate
per litre of alcohol
|
|
Wines exceeding 22 % volume
|
£22.19.
|
(a) on all beer, produced by a small independent
brewer, which is imported into or produced or manufactured in Jersey, excise
duty at the rate of –
(i) £23.43
per hectolitre of beer not exceeding 4.9% volume, and
(ii) £35.25
per hectolitre of beer exceeding 4.9% volume; and
(b) on all other beer imported into or produced
or manufactured in Jersey, excise duty at the rate of –
(i) £46.85
per hectolitre of beer not exceeding 4.9% volume, and
(ii) £70.49
per hectolitre of beer exceeding 4.9% volume.
(a) on all cider, produced by a small
independent cider-maker, which is imported into or produced or manufactured in
Jersey, excise duty at the rate of –
(i) £21.92
per hectolitre of cider not exceeding 4.9% volume, and
(ii) £32.98
per hectolitre of cider exceeding 4.9% volume; and
(b) on all other cider, imported into or
produced or manufactured in Jersey, excise duty at the rate of –
(i) £43.85
per hectolitre of cider not exceeding 4.9% volume, and
(ii) £65.96
per hectolitre of cider exceeding 4.9% volume.
5 Other alcoholic beverages
There shall be charged, on
all alcoholic beverages imported into or produced or manufactured in Jersey
(other than wines, beer or cider exceeding 1.2% volume but not exceeding 5.5%
volume), excise duty at the rate of £22.19 per litre of alcohol.
There shall be charged, on
all tobacco imported into or grown, produced or manufactured in Jersey, excise
duty at the following rates –
|
(a) on unprocessed tobacco
|
£154.47 per
kilogramme
|
|
(b) on cigars
|
£167.14 per
kilogramme
|
|
(c) on cigarettes
|
£209.01 per
kilogramme
|
|
(d) on hand-rolling tobacco
|
£177.65 per
kilogramme
|
|
(e) on
other types of processed tobacco not included in sub-paragraphs (b) to (d)
|
£161.77 per
kilogramme.
|
(1) There shall be charged, on hydrocarbon oil
imported or delivered into or produced in Jersey, excise duty at the following
rate –
|
(a) on
higher octane ultra low sulphur petrol
|
£42.61 per hectolitre
|
|
(b) on all other ultra low sulphur petrol
|
£40.92 per hectolitre
|
|
(c) on ultra low sulphur diesel
|
£40.92 per hectolitre
|
|
(d) on all other types of hydrocarbon oil
|
£44.27 per
hectolitre.
|
(2) For the purposes of sub-paragraph (1) –
(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;
and
(c) ‘ultra low sulphur diesel’ means
gas oil the sulphur content of which does not exceed 0.005% by weight.”.
4 Citation
and commencement
(1) This
Law may be cited as the Finance (Jersey) Law 2008.
(2) Articles
2 and 3 shall be deemed to come into force on 1st January 2008.
m.n. de la haye
Greffier of the States