Social Security
(Amendment of Law No. 10)
(Jersey) Regulations 2015
Made 16th December 2015
Coming into force 17th
December 2015
THE STATES, in pursuance of Articles 50 and 51 of the Social Security (Jersey)
Law 1974[1], have made the following
Regulations –
1 Social
Security (Jersey) Law 1974 amended
(1) In
this Regulation, a reference to an Article or Schedule by number only is a reference to the Article or Schedule of that number in the
Social Security (Jersey) Law 1974[2].
(2) After
Article 54C there shall be inserted the
following Article –
“54D Transitional provision for LTC
contributions in 2015
(1) Any notice issued by the Comptroller in 2015
in respect of a person’s LTC contribution for
that year shall be taken to be a notice of the estimate of that amount served and
calculated under paragraphs 2 and 2A of Schedule 1D as amended by the Social Security (Amendment of Law No. 10)
(Jersey) Regulations 2015[3].
(2) In paragraph (1)
‘Comptroller’ has the same meaning as in Schedule 1D.”.
(3) In Schedule 1D –
(a) in paragraph 2(1) –
(i) for the word “shall,” there shall be substituted
the word “may,”,
(ii) at the end of the sub-paragraph there shall be added the
words “or an estimate of that amount”;
(b) in paragraph 2(2) after the words “an LTC contribution” there shall be inserted the words
“or an estimate of an LTC contribution”;
(c) in paragraph 2(3) after the word “pay,”
there shall be inserted the words “or an estimate of the person’s LTC contribution,”;
(d) after paragraph 2 there shall be inserted the following
paragraph –
“2A Estimate of LTC
contribution
(1) An estimate of the amount of a
person’s LTC contribution for a year (the
‘payment year’) shall be calculated in accordance with this
paragraph.
(2) Schedule 1C
shall apply as if references in it to –
(a) the upper annual
income limit; and
(b) subject to
sub-paragraph (5), the person’s gross income and taxable income, and
the person’s entitlement to a reduction under Article 92C of the 1961 Law,
were references to those amounts or that entitlement –
(i) for the purposes described in sub-paragraph (3) –
for the year preceding the payment year;
(ii) for the
purposes described in sub-paragraph (4) – for the year that is 2 years
before the payment year;
(iii) for the purposes
described in sub-paragraph (5) – for the payment year.
(3) The purposes referred to in sub-paragraph (2)(i) are –
(a) serving a notice under
paragraph 2 of an estimate of the amount of the LTC
contribution of a person who is not a new taxpayer;
(b) calculating the LTC contribution effective rate of a person who is not a
new taxpayer and whose ITIS effective rate is calculated under Article 41C(2) of the 1961 Law;
(c) calculating the LTC contribution effective rate of a new taxpayer whose
ITIS effective rate is calculated under Article 41C(5)
of the 1961 Law.
(4) The purposes referred to in sub-paragraph (2)(ii) are –
(a) calculating an estimate
of the amount of a person’s LTC contribution
for the purposes of Article 41A of the 1961 Law
as modified by Article 49B of that Law;
(b) calculating the LTC contribution effective rate of a person who is not a
new taxpayer and whose ITIS effective rate is calculated under Article 41C(5) of the 1961 Law.
(5) The purposes referred to in
sub-paragraph (2)(iii) are –
(a) serving a notice
under paragraph 2 of an estimate of the amount of the LTC
contribution of a new taxpayer;
(b) calculating the LTC contribution rate of a new taxpayer whose ITIS
effective rate is calculated under Article 41C(2)
of the 1961 Law as modified by Article 41H
of that Law.
(6) Where the calculation is to be made for the
purpose of calculating a person’s LTC
contribution effective rate, in the case of a person whose ITIS effective rate
is calculated by reference to his or her estimated liability to income tax for
a year, the amounts referred to in sub-paragraph (2)(b) shall also be
estimates.”;
(e) in paragraph 4 –
(i) in sub-paragraph (2), for clause (a) of the
defined sum “L”, there shall be substituted the following
clause –
“(a) the employee’s
estimated LTC contribution for the payment year,
calculated in accordance with paragraph 2A;”,
(ii) in sub-paragraph (2) at the end of the defined sum “I”
there shall be added the words “or, as the employee’s case
requires, Article 41C(2) as modified by paragraph (5)
of that Article or Article 41H(10)”,
(iii) sub-paragraphs (3)
and (4) are deleted.
2 Income
Tax (Jersey) Law 1961 amended
(1) In
this Regulation, a reference to an Article or Schedule by number only is a
reference to the Article or Schedule of that number in the Income Tax (Jersey)
Law 1961[4].
(2) In Article 49B(2)(b)
for clause (ii) of the substituted paragraph (2)(b) there shall be
substituted the following clause –
“(ii) the
LTC portion of the instalment, being 50% of the
person’s estimated LTC contribution for the
year in which the instalment is due calculated in accordance with paragraph 2A(2)(ii) and (4)(a) of Schedule 1D
to the 1974 Law (disregarding any amount paid by way of deduction under Article 41B or 41E).”.
(3) In Article 49B(4)(c),
in the substituted paragraph (4)(a)(ii), for the words “a
provisional” there shall be substituted the word “the”.
(4) Schedule 1A is revised in accordance with the amendments made by
this Regulation.
3 Citation
and commencement
These Regulations may be cited as the Social Security (Amendment of
Law No. 10) (Jersey) Regulations 2015 and shall come into force on
the day after the day they are made.
m.n. de la haye, o.b.e.
Greffier of the
States