Finance (2022 Budget) (Jersey) Law 2022

Finance (2022 Budget) (Jersey) Law 2022 Contents Article Part 1 5 Standard rate of income tax set for 2022 5 1 Standard rate of income tax for 2022 . 5 Part 2 5 Income Tax (Jersey) Law 1961 amended 5 Introductory 2 Amendment of Income Tax (Jersey) Law 1961 . 5 Appeals: remote hearings 3 Article 35A (appeals may be conducted remotely) inserted . 6 Deductions from employees’ income 4 Article 41B (duty of employer to deduct and account for tax) amended . 6 5 Article 41C (calculation of rate) amended . 6 6 Article 41CA (revised rates: initiated by Comptroller) amended . 7 7 Schedule 1A amended . 7 Business interest relief 8 Article 70 (general rules as to deductions not allowable) amended . 7 9 Article 90AA (marginal income deduction in respect of interest payments: only or main residence) amended . 7 10 Article 90AB (relief in respect of interest payments: commercial letting) amended 7 11 Article 90AC (relief in respect of interest payments: machinery and plant) amended 9 12 Article 90AD (relief in respect of interest payments: acquisition of trade, partnership share or trading company) amended . 9 13 Article 90AE (provisions supplementary to Articles 90AA to 90AD: general) amended 10 Personal income tax: residency 14 Article 80 (basis of computation under Cases IV and V) amended . 10 15 Article 80A (application of Article 80: individuals who become, or cease to be, ordinarily resident) inserted . 10 16 Part 18 heading (special provisions as to individuals temporarily abroad, and non-residents) amended 11 17 Article 129AA (apportionment of reliefs etc for individuals who become, or cease to be, ordinarily resident) inserted . 11 18 Article 129A (apportionment for individual in Jersey for part of year) amended 13 Personal allowances and reliefs 19 Article 92A (threshold for exemption from income tax) amended . 14 20 Article 92B (increase in exemption for child day care) amended . 14 Part 3 14 Customs and Excise (Jersey) Law 1999 amended 14 21 Amendment of Customs and Excise (Jersey) Law 1999 . 14 22 Excise duty: spirits and spirits-based drinks . 14 23 Excise duty: wines . 14 24 Excise duty: beer . 15 25 Excise duty: cider . 15 26 Excise duty: other alcoholic beverages . 15 27 Excise duty: tobacco . 15 28 Excise duty: hydrocarbon oil 16 29 Excise duty: motor vehicles – general 16 30 Excise duty: motor vehicles – commercial vehicles . 17 Part 4 18 Goods and Services Tax (Jersey) Law 2007 amended 18 31 Goods and Services Tax (Jersey) Law 2007 amended . 18 32 Article 1 (interpretation) amended . 19 33 Article 4 (services: where a supplier or recipient belongs) amended . 19 34 Article 6 (charge to GST) amended . 19 35 Articles 21A (supplies of goods facilitated by online marketplaces: deemed supply) and 21B (meaning of “online marketplace” and “operator”) inserted . 19 36 Article 23 (where goods supplied) amended . 20 37 Article 26 (when goods supplied) amended . 20 38 Article 31 (value of supply of goods or services) amended . 21 39 Article 32 (value of imported goods) amended . 21 40 Paragraph 1 (liability to be registered) of Schedule 1 amended . 21 41 Paragraph 5 (voluntary registration) of Schedule 1 amended . 21 42 Paragraph 13 (groups of entities) of Schedule 1 amended . 22 Part 5 22 Amendments to other enactments and closing 22 43 Amendment of Revenue Administration (Jersey) Law 2019 . 22 44 Amendment of Social Security (Jersey) Law 1974 . 22 45 Amendment of Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008 23 46 Citation and commencement . 23 Finance (2022 Budget) (Jersey) Law 2022 A LAW to set the standard rate of income tax for 2022 and to implement parts of the government plan 2022-2025 by amending the Income Tax (Jersey) Law 1961 , the Customs and Excise (Jersey) Law 1999 , the Goods and Services Tax (Jersey) Law 2007 and other enactments . Adopted by the States 17th December 2021 Sanctioned by Order of Her Majesty in Council 16th March 2022 Registered by the Royal Court 18th March 2022 Coming into force in accordance with Article 46 THE STATES , subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law – Part 1 Standard rate of income tax set for 2022 1 Standard rate of income tax for 2022 Income tax is levied and charged for the year 2022 at the standard rate of 20 pence in the pound, in accordance with and subject to the Income Tax (Jersey) Law 1961 . Part 2 Income Tax (Jersey) Law 1961 amended Introductory 2 Amendment of Income Tax (Jersey) Law 1961 This Part amends the Income Tax (Jersey) Law 1961 . Appeals: remote hearings 3 Article 35A (appeals may be conducted remotely) inserted After Article 35 there is inserted – “ 35A Appeals may be conducted remotely ( 1 ) The Commissioners may hear appeals and perform other functions under this Part either by meeting in person or remotely. ( 2 ) If the Commissioners choose to meet remotely, – ( a ) references in this Part to a person appearing in person must be read as the person appearing remotely; and ( b ) a provision in this Part that requires or entitles a person to take an action must be read as requiring or entitling the person to take that action remotely.”. Deductions from employees’ income 4 Article 41B (duty of employer to deduct and account for tax) amended For Article 41 B( 8) there is substituted – “( 8 ) An employer is not required to deduct tax from an employee who is under the upper limit of compulsory school age as defined by Article 2 of the Education (Jersey) Law 1999 .”. 5 Article 41C (calculation of rate) amended For Article 41 C( 2) there is substituted – “( 2 ) The formula to calculate an employee’s rate is – Where – A is the rate; B is the employee’s estimated liability to income tax for the year to which the rate applies; C is the employee’s total arrears of income tax (if any) for any earlier year of assessment (whether or not judgment has been obtained in respect of the arrears) and any costs recoverable in respect of those arrears; D is the amount of income tax already paid for the year to which the rate applies (not including any amount deducted during the year under Article 41B or 41E ); E is the estimated amount of income for which the employee is liable to be assessed for the year to which the rate applies; F is the estimated amount of income from which the employee is liable to allow the deduction of tax for the year to which the rate applies; G is the estimated amount of the employee’s allowable deductions under this Law (except for Article 131I) in relation to the employee’s earnings for the year to which the rate applies; and H is the estimated amount of the employee’s allowable deductions under Article 131I for the year to which the rate applies.”. 6 Article 41CA (revised rates: initiated by Comptroller) amended In Article 41 CA( 3), for the definition of “E” there is substituted – “E is the estimated amount of the employee’s earnings for the remainder of the year to which the rate applies.”. 7 Schedule 1A amended ( 1 ) In Schedule 1A, Part 1, paragraph 2(2), for “arrears of income tax” there is substituted “arrears of income tax or LTC contributions” in every place. ( 2 ) In Schedule 1A, Part 1, paragraph 2(5), for the definition of “H” there is substituted – “H is the estimated amount of the employee’s earnings for the remainder of the year to which the rate applies.”. ( 3 ) In Schedule 1A, Part 2, for Article 41 B( 8) there is substituted – “( 8 ) An employer is not required to deduct tax [or LTC contributions] from an employee who is under the upper limit of compulsory school age as defined by Article 2 of the Education (Jersey) Law 1999 .”. Business interest relief 8 Article 70 (general rules as to deductions not allowable) amended For Article 70(h) there is substituted – “( h ) any interest on sums disallowed under any provision of this Article;”. 9 Article 90AA (marginal income deduction in respect of interest payments: only or main residence) amended In Article 90 AA( 1), “yearly” is deleted. 10 Article 90AB (relief in respect of interest payments: commercial letting) amended ( 1 ) Article 90AB is amended as follows. ( 2 ) For the heading, there is substituted “Deduction in respect of loan costs: commercial letting” . ( 3 ) In paragraph (1) – ( a ) “yearly” is deleted; ( b ) after “person” there is inserted “(“P”)”. ( 4 ) For paragraphs (2) and (3) there is substituted – “( 2 ) Where – ( a ) the interest is payable on a loan incurred for the purpose of – ( i ) acquiring land, ( ii ) acquiring or extending a building, ( iii ) acquiring shares in a company whose assets consist of land or buildings, or ( iv ) paying off another loan, interest on which would have been eligible for relief under this paragraph, by reference to land or a building, had the loan not been paid off; and ( b ) in a year of assessment, all or part of the land or building (or, where paragraph (a)(iii) applies, all or part of any of the land or buildings) is let, or available to let, on open market terms to a third party, P is entitled to a deduction, equal to the loan cost amount for that year, from the income arising from the letting of the land or building. ( 2A ) The “loan cost amount” for a year of assessment is the total of – ( a ) the amount of interest incurred on the loan in relation to that year; and ( b ) the amount of incidental expenses, in relation to the loan, attributable to that year. ( 2B ) “Incidental expenses”, in relation to a loan, means fees paid wholly and exclusively for the purposes of obtaining or securing the loan. ( 2C ) For the purposes of paragraph (2) – ( a ) monies held on current account are to be disregarded for the purposes of determining whether the company’s assets consist of land or buildings; and ( b ) “third party” means a person other than – ( i ) P, or ( ii ) a person connected with P. ( 2D ) Paragraph (2) is subject to Article 90AE.”. ( 5 ) For paragraph (4)(a) and (b) there is substituted – “( a ) part of the land or building is occupied by P or a person connected with P; ( b ) part (but not the whole) of the land or building is let or available to let in the year of assessment; or ( c ) the whole or any part of the land or building is let, or available to let, for only part of the year of assessment,”. ( 6 ) In paragraph (4), in the words after sub-paragraph (b), for “such part only of the interest shall be eligible for relief under the said paragraph (2)” there is substituted “P is entitled under paragraph (2) to a deduction equal to such part only of the loan cost amount”. ( 7 ) Paragraph (5) is deleted. 11 Article 90AC (relief in respect of interest payments: machinery and plant) amended In Article 90 AC( 1), “yearly” is deleted. 12 Article 90AD (relief in respect of interest payments: acquisition of trade, partnership share or trading company) amended ( 1 ) Article 90AD is amended as follows. ( 2 ) In paragraph (1), “yearly” is deleted. ( 3 ) In paragraph (4) – ( a ) in sub-paragraph (a), “who is an individual, a partnership, a holding company or a trading company,” is deleted; ( b ) for sub-paragraph (a)(i) there is substituted – “( i ) acquiring a qualifying interest in a trading company or in a relevant holding company, or ”; ( c ) in the words after paragraph (b), for “controlling interest” there is substituted “qualifying interest”. ( 4 ) After paragraph (4) there is inserted – “(4A) For the purposes of paragraph (4), an individual has a qualifying interest in a company if – ( a ) the individual holds more than 50% of the ordinary share capital of the company; or ( b ) the individual – ( i ) holds more than 5% of the ordinary share capital of the company, and ( ii ) is engaged in the trading activities carried on by the company or (in relation to a relevant holding company) by a company within the trading group. (4B) For the purposes of paragraph (4), a person, other than an individual, has a qualifying interest in a company if the person holds 20% or more of the ordinary share capital of the company.”. ( 5 ) For paragraph (5) there is substituted – “(5) For the purposes of this Article – ( a ) a company is a “relevant holding company” if – ( i ) it is a holding company of a trading group, and ( ii ) it holds, directly or indirectly, 100% of the ordinary share capital of each of the trading companies in the trading group; ( b ) “holding company”, “trading company” and “trading group” have the same meanings as in Schedule A1.”. 13 Article 90AE (provisions supplementary to Articles 90AA to 90AD: general) amended ( 1 ) Article 90AE is amended as follows. ( 2 ) In the words following paragraph (2 A)( b), after “to be eligible for relief” there is inserted “(or, where Article 90AB applies, the loan cost amount by reference to which the person is entitled to a deduction)”. ( 3 ) In paragraph (3) – ( a ) for “under any of Articles 90AB to 90AD for interest on the loan to be eligible for relief of tax under any of those Articles,” there is substituted “under Article 90AB for entitlement to a deduction by reference to the loan cost amount, or under Article 90AC or 90AD for interest on the loan to be eligible for tax relief, ”; ( b ) after “such portion of” there is inserted “the loan cost amount or (as the case may be) ”; ( c ) after “treated as eligible for relief” there is inserted “or deduction”. Personal income tax: residency 14 Article 80 (basis of computation under Cases IV and V) amended ( 1 ) Article 80 is amended as follows. ( 2 ) In paragraph (2) – ( a ) for “person” there is substituted “individual”; and ( b ) at the end there is inserted “for the year of assessment (and applies as modified by Article 80A where an individual becomes, or ceases to be, ordinarily resident)”. ( 3 ) In paragraph (4), for “person”, in both places, there is substituted “individual”. 15 Article 80A (application of Article 80: individuals who become, or cease to be, ordinarily resident) inserted After Article 80 there is inserted – “ 80A Application of Article 80: individuals who become, or cease to be, ordinarily resident ( 1 ) Article 80 applies with the modifications in paragraph (2) where – ( a ) an individual who is not resident in Jersey becomes ordinarily resident in Jersey; or ( b ) an individual who is ordinarily resident in Jersey ceases to be resident in Jersey. ( 2 ) Paragraph (1) of Article 80 – ( a ) applies in relation to the individual, for a relevant year of assessment, as if the reference in that paragraph to the income arising in the year of assessment were a reference to the income arising in Period A; and ( b ) does not apply in relation to the individual, for a relevant year of assessment, in relation to income arising otherwise than in Period A. ( 3 ) In a case within paragraph (1)(a) – ( a ) a “relevant year of assessment” means a year of assessment – ( i ) for which the individual is treated as being ordinarily resident in Jersey, and ( ii ) which immediately follows a year of assessment for which the individual is treated as being not resident in Jersey; ( b ) “Period A”, in relation to a relevant year of assessment, means the period – ( i ) beginning with the day on which the individual’s circumstances change in such a way as to result in the individual being treated as ordinarily resident in Jersey for the relevant year of assessment, and ( ii ) ending with the last day of that year. ( 4 ) In a case within paragraph (1)(b) – ( a ) a “relevant year of assessment” means a year of assessment – ( i ) for which the individual is treated as being ordinarily resident in Jersey, and ( ii ) which immediately precedes a year of assessment for which the individual is treated as being not resident in Jersey; ( b ) “Period A”, in relation to a relevant year of assessment, means the period – ( i ) beginning with the first day of the relevant year of assessment, and ( ii ) ending with the day on which the individual’s circumstances change in such a way as to result in the individual being treated as not resident in Jersey for the following year of assessment. ”. 16 Part 18 heading (special provisions as to individuals temporarily abroad, and non-residents) amended In the heading of Part 18, after “abroad,” there is inserted “individuals becoming or ceasing to be ordinarily resident,”. 17 Article 129AA (apportionment of reliefs etc for individuals who become, or cease to be, ordinarily resident) inserted After Article 129 there is inserted – “ 129AA Apportionment of reliefs etc for individuals who become, or cease to be, ordinarily resident ( 1 ) This Article applies where – ( a ) an individual who is not resident in Jersey becomes ordinarily resident in Jersey; or ( b ) an individual who is ordinarily resident in Jersey ceases to be resident in Jersey. ( 2 ) The exemption threshold applicable to the individual, for a relevant year of assessment, is the apportionment fraction of the threshold determined under Article 92A. ( 3 ) The amount of any relief, reduction, allowance or deduction to which the individual would (apart from this paragraph) be entitled, for a relevant year of assessment, under a provision listed in paragraph (4) is reduced to the apportionment fraction of that amount. ( 4 ) The provisions are – ( a ) Article 65 B( 3) (emoluments: benefits in kind); ( b ) any provision of Part 11 (principal provisions as to interest, dividends, distributions, annual payments etc); and ( c ) any provision of Part 12 (personal allowances and reliefs). ( 5 ) The apportionment fraction in relation to an individual for a relevant year of assessment is determined in accordance with the following formula – where – n is the number of days constituting Period A; and – d is the number of days in that year.”. ( 6 ) In a case within paragraph (1)(a) – ( a ) a “relevant year of assessment” means a year of assessment – ( i ) for which the individual is treated as being ordinarily resident in Jersey, and ( ii ) which immediately follows a year of assessment for which the individual is treated as being not resident in Jersey; ( b ) “Period A”, in relation to a relevant year of assessment, means the period – ( i ) beginning with the day on which the individual’s circumstances change in such a way as to result in the individual being treated as ordinarily resident in Jersey for the relevant year of assessment, and ( ii ) ending with the last day of that year. ( 7 ) In a case within paragraph (1)(b) – ( a ) a “relevant year of assessment” means a year of assessment – ( i ) for which the individual is treated as being ordinarily resident in Jersey, and ( ii ) which immediately precedes a year of assessment for which the individual is treated as being not resident in Jersey; ( b ) “Period A”, in relation to a relevant year of assessment, means the period – ( i ) beginning with the first day of the relevant year of assessment, and ( ii ) ending with the day on which the individual’s circumstances change in such a way as to result in the individual being treated as not resident in Jersey for the following year of assessment.”. 18 Article 129A (apportionment for individual in Jersey for part of year) amended ( 1 ) Article 129A is amended as follows. ( 2 ) In the heading, for “individual” there is substituted “individuals (other than those who are ordinarily resident)”. ( 3 ) For paragraph (1) there is substituted – “( 1 ) This Article applies, for any year of assessment, to an individual who – ( a ) is not ordinarily resident in Jersey for that year; and ( b ) is not in Jersey for the whole of that year.”. ( 4 ) In paragraph (3), for “, for each period of 7 complete, consecutive days in that year for which the individual is in Jersey, 1/52nd” there is substituted “the relevant fraction”. ( 5 ) After paragraph (3) there is inserted – “(3A) For the purposes of paragraph (3), “the relevant fraction”, in relation to a year of assessment, is determined in accordance with the following formula – where – n is the number of days that the individual spends in Jersey in the year of assessment; and d is the number of days in that year.”. ( 6 ) At the end there is inserted – “(4) For the purposes of this Article – ( a ) if an individual is present in Jersey at midnight on a particular day, that day counts as a day spent by the individual in Jersey; ( b ) if an individual is not present in Jersey at midnight on a particular day, that day does not count as a day spent by the individual in Jersey.”. Personal allowances and reliefs 19 Article 92A (threshold for exemption from income tax) amended ( 1 ) Article 92A is amended as follows. ( 2 ) In paragraph (2), for sub-paragraphs (i) and (ii) there is substituted “£26,550.”. ( 3 ) In paragraph (2A), for sub-paragraphs (i) and (ii) there is substituted “26,550.”. ( 4 ) In paragraph (4)(i), for “£6,300” there is substituted “£6,550” . ( 5 ) In paragraph (4 A)( i), for “£6,300” there is substituted “£6,550”. ( 6 ) In paragraph (6), for “£16,000” there is substituted “£16,550”. 20 Article 92B (increase in exemption for child day care) amended In Article 92 B( 5), in the definition “qualifying income” – ( a ) in sub-paragraph (a), for “£6,300” there is substituted “£6,550 ”; ( b ) in sub-paragraph (b), for “£4,500” there is substituted “£4,590”. Part 3 Customs and Excise (Jersey) Law 1999 amended 21 Amendment of Customs and Excise (Jersey) Law 1999 This Part amends the Customs and Excise (Jersey) Law 1999 . 22 Excise duty: spirits and spirits-based drinks ( 1 ) Paragraph 1 of Part 2 of Schedule 1 is amended as follows. ( 2 ) In sub-paragraph (a) (spirits produced by a small independent distiller of spirits), for “£21.24” there is substituted “£21.77”. ( 3 ) In sub-paragraph (b) (other spirits), for “£42.44” there is substituted “£43.50”. ( 4 ) In sub-paragraph (c) (spirits-based products which are ready to drink), for “£42.44” there is substituted “£43.50”. 23 Excise duty: wines For the table in paragraph 2 of Part 2 of Schedule 1 there is substituted – “Strength of wines Rate per hectolitre of wine Wines exceeding 1.2% volume but not exceeding 5.5% volume £84.83 Wines exceeding 5.5% volume but not exceeding 15% volume £224.79 Wines exceeding 15% volume but not exceeding 22% volume £296.37 Rate per litre of alcohol Wines exceeding 22% volume £43.50”. 24 Excise duty: beer ( 1 ) Paragraph 3 of Part 2 of Schedule 1 is amended as follows. ( 2 ) In sub-paragraph (a) (beer produced by a small independent brewer) – ( a ) in paragraph (i), for “£17.24” there is substituted “£17.67 ”; ( b ) in paragraph (ii), for “£34.46” there is substituted “£35.32 ”; ( c ) in paragraph (iii), for “£64.14” there is substituted “£65.74”. ( 3 ) In sub-paragraph (b) (other beer) – ( a ) in paragraph (i), for “£34.46” there is substituted “£35.32 ”; ( b ) in paragraph (ii), for “£68.92” there is substituted “£70.64 ”; ( c ) in paragraph (iii), for “£128.26” there is substituted “£131.47”. 25 Excise duty: cider ( 1 ) Paragraph 4 of Part 2 of Schedule 1 is amended as follows. ( 2 ) In sub-paragraph (a) (cider produced by a small independent cider-maker) – ( a ) in paragraph (i), for “£17.24” there is substituted “£17.67 ”; ( b ) in paragraph (ii), for “£34.46” there is substituted “£35.32 ”; ( c ) in paragraph (iii), for “£64.14” there is substituted “£65.74”. ( 3 ) In sub-paragraph (b) (other cider) – ( a ) in paragraph (i), for “£34.46” there is substituted “£35.32 ”; ( b ) in paragraph (ii), for “£68.92” there is substituted “£70.64 ”; ( c ) in paragraph (iii), for “£128.26” there is substituted “£131.47”. 26 Excise duty: other alcoholic beverages In paragraph 5 of Part 2 of Schedule 1, for “£42.44” there is substituted “£43.50”. 27 Excise duty: tobacco For the table in paragraph 6 of Part 2 of Schedule 1 there is substituted – “Type of tobacco Rate of excise duty per kilogramme (a) unprocessed tobacco £460.79 (b) cigars £514.56 (c) cigarettes £603.59 (d) hand-rolling tobacco £596.18 (e) processed tobacco other than types (b) to (d) £480.17”. 28 Excise duty: hydrocarbon oil For the table in paragraph 7(1) of Part 2 of Schedule 1 there is substituted – “Type of hydrocarbon oil Rate of excise duty per hectolitre (a) higher octane ultra low sulphur petrol £65.83 (b) all other ultra low sulphur petrol £63.89 (c) ultra low sulphur diesel £63.89 (d) all other types of hydrocarbon oil £67.97”. 29 Excise duty: motor vehicles – general ( 1 ) Paragraph 8 of Part 2 of Schedule 1 is amended as follows. ( 2 ) In the heading, after “motor vehicles” there is inserted “– general”. ( 3 ) In sub-paragraph (1), before the definition “established CO 2 mass emission figure” there is inserted – “ “ commercial vehicle ” has the meaning given in paragraph 8A(1);”. ( 4 ) In sub-paragraph (3)(a) and (b), for “lowest” there is substituted “highest”. ( 5 ) For sub-paragraph (4) and tables 1 and 2 there is substituted – “( 4 ) For motor vehicles (other than commercial vehicles) that have an established CO 2 mass emission figure, vehicle emissions duty is charged at the following rates – Established CO2 mass emission figure (g) Vehicle emissions duty (£) 0-50 0 51-75 55 76-100 165 101-125 290 126-150 470 151-175 900 176-200 2,000 201 or more 3,300 ( 5 ) For motor vehicles (other than commercial vehicles) that do not have an established CO 2 mass emission figure, vehicle emissions duty is charged at the following rates – Cylinder capacity of engine (cm 3 ) Vehicle emissions duty (£) 500 or less 0 501 - 1400 220 1401 - 1800 390 1801 - 2000 560 2001 - 2500 850 2501 - 3000 1400 3001 - 3500 2000 3501 or more 3,300”. 30 Excise duty: motor vehicles – commercial vehicles After paragraph 8 of Part 2 of Schedule 1 there is inserted – “ 8A Motor vehicles – commercial vehicles ( 1 ) In this paragraph – “ commercial vehicle ” means a vehicle of a type that is designed to be used to transport goods or materials (rather than passengers); “ established CO 2 mass emission figure ” has the meaning given in paragraph 8(1); “ lower emission vehicle ” means a vehicle that complies with the Euro 5 emission limits set out in Annex I, Table 1 of Regulation No 715/2007 of the European Parliament and of the Council of 20 June 2007 on type approval of motor vehicles with respect to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information (OJ L 171, 29.6.2007, p. 1); “ vehicle emissions duty ” has the meaning given in paragraph 8(1). ( 2 ) For commercial vehicles that have an established CO 2 mass emission figure, vehicle emissions duty is charged at the following rates – Established CO 2 mass emission figure (g) Vehicle emissions duty for lower emission vehicle (£) Vehicle emissions duty for vehicle that is not lower emission vehicle (£) 0-50 0 0 51-75 0 53.66 76-100 0 160.97 101-125 53.66 268.28 126-150 160.97 429.24 151-175 268.28 804.83 176-200 429.24 1,341.38 201 or more 804.83 1,931.58 ( 3 ) For commercial vehicles that do not have an established CO 2 mass emission figure, vehicle emissions duty is charged at the following rates – Cylinder capacity of engine (cm 3 ) Vehicle emissions duty for lower emission vehicle (£) Vehicle emissions duty for vehicle that is not lower emission vehicle (£) 500 or less 0 0 501 - 1400 0 214.62 1401 - 1800 0 375.59 1801 - 2000 214.62 536.55 2001 - 2500 375.59 751.17 2501 - 3000 536.55 1,073.10 3001 - 3500 751.17 1,395.03 3501 or more 1,073.10 1,931.58”. Part 4 Goods and Services Tax (Jersey) Law 2007 amended 31 Goods and Services Tax (Jersey) Law 2007 amended This Part amends the Goods and Services Tax (Jersey) Law 2007 . 32 Article 1 (interpretation) amended ( 1 ) Article 1 is amended as follows. ( 2 ) After the definition “money” there is inserted – “ “ online marketplace” has the meaning given by Article 21B;”. ( 3 ) After the definition “open-market value” there is inserted – “ “ operator”, in relation to an online marketplace, has the meaning given by Article 21B;”. 33 Article 4 (services: where a supplier or recipient belongs) amended ( 1 ) Article 4 is amended as follows. ( 2 ) In the heading, “Services:” is deleted. ( 3 ) In paragraph (1), in the words before sub-paragraph (a) and in sub-paragraph (c), for “services” there is substituted “goods or services”. 34 Article 6 (charge to GST) amended In Article 6, after paragraph (1) there is inserted – “( 1A ) Paragraph (1)(b) does not apply in relation to the importation into Jersey of goods from outside Jersey if – ( a ) the goods are treated as supplied in Jersey by reason of Article 23(3)(a); and ( b ) the supply of the goods is a taxable supply made by a taxable person, ( and accordingly paragraph (1)(a) applies instead).”. 35 Articles 21A (supplies of goods facilitated by online marketplaces: deemed supply) and 21B (meaning of “online marketplace” and “operator”) inserted After Article 21 there is inserted – “ 21A Supplies of goods facilitated by online marketplaces: deemed supply ( 1 ) This Article applies where – ( a ) a person (“P”) supplies goods in the course or furtherance of a business to an individual (“R”) at an address in Jersey ; ( b ) that supply is facilitated by an online marketplace; and ( c ) the supply of goods to R involves those goods being imported. ( 2 ) For the purposes of this Law, the operator of the online marketplace (and not P) is to be treated as having supplied the goods to R in the course or furtherance of a business carried on by the operator. 21B Meaning of “online marketplace” and “operator” ( 1 ) In this Law, “online marketplace” means a website, or any other means by which information is made available over the internet, which facilitates the sale of goods through the website or other means by persons other than the operator ( whether or not the operator also sells goods through the marketplace). ( 2 ) For the purposes of paragraph (1), an online marketplace facilitates the sale of goods if it allows a person to – ( a ) offer goods for sale; and ( b ) enter into a contract for the sale of goods. ( 3 ) In this Law, “operator”, in relation to an online marketplace, means the person who controls access to, and the contents of, the online marketplace provided that the person is involved in – ( a ) determining any terms or conditions applicable to the sale of goods; ( b ) processing, or facilitating the processing, of payment for the goods; and ( c ) the ordering or delivery, or facilitating the ordering or delivery, of the goods. ( 4 ) The States may by Regulations amend this Article so as to alter the meaning of “online marketplace” or “operator”.”. 36 Article 23 (where goods supplied) amended For Article 23(3) there is substituted – “( 3 ) If the supply of goods involves their removal to Jersey – ( a ) the goods are treated as supplied in Jersey if either Condition A or Condition B is met; and ( b ) in any other case, the goods are treated as supplied outside Jersey. ( 3A ) Condition A is met if – ( a ) the goods are supplied by a person (“P”) in the course or furtherance of a business; ( b ) P belongs in a country other than Jersey; and ( c ) the goods are supplied directly to an individual at an address in Jersey. ( 3B ) Condition B is met if the supply is treated, under Article 21A, as being made by the operator of an online marketplace.”. 37 Article 26 (when goods supplied) amended ( 1 ) Article 26 is amended as follows. ( 2 ) In paragraph (1), before sub-paragraph (a) there is inserted – “( aa ) if the goods are treated as supplied in Jersey under Article 23(3)(a), at the time the sale contract is entered into;”. ( 3 ) In paragraph (1)(a), for “if the supply involves” there is substituted “in any other case where the supply involves”. ( 4 ) After paragraph (2), there is inserted – “( 3 ) In paragraph ( 1)( aa), the reference to the “sale contract” is a reference to the contract for the sale of the goods, entered into between – ( a ) the person supplying the goods (where Condition A in Article 23(3A) is met) or the operator of the online marketplace (where Condition B in Article 23(3B) is met); and ( b ) the individual to whom the goods are supplied.”. 38 Article 31 (value of supply of goods or services) amended In Article 31(1), after “by or under” there is inserted “Article 32 or any other provision of”. 39 Article 32 (value of imported goods) amended ( 1 ) Article 32 is amended as follows. ( 2 ) For the heading there is substituted “Value of goods imported or treated as supplied in Jersey under Article 23(3)(a)”. ( 3 ) In paragraph (1), after “imported goods” there is inserted “, or goods treated as supplied in Jersey under Article 23(3)(a),”. 40 Paragraph 1 (liability to be registered) of Schedule 1 amended In paragraph 1, after sub-paragraph (4) there is inserted – “( 5 ) In this paragraph, and in the other provisions of this Schedule, references to taxable supplies are references to taxable supplies of goods or services in Jersey (including taxable supplies of goods that are treated as supplied in Jersey under Article 23(3)(a)) or of services on which GST is charged under Article 6(1)(c).”. 41 Paragraph 5 (voluntary registration) of Schedule 1 amended ( 1 ) Paragraph 5 is amended as follows. ( 2 ) In sub-paragraph (2), after “earlier” there is inserted “or later”. ( 3 ) After sub-paragraph (5) there is inserted – “( 6 ) In sub-paragraph (1), references to a person who makes, or intends to make, taxable supplies include references to a person who carries out, or intends to carry out, activities that would, on or after 1st January 2023, be treated as making taxable supplies of goods in Jersey under Article 23(3)(a) (as inserted by the Finance (2022 Budget) (Jersey) Law 2022).”. 42 Paragraph 13 (groups of entities) of Schedule 1 amended ( 1 ) After paragraph 13(1), there is inserted – “( 1A ) The Comptroller may, on application, register as a group 2 or more entities if – ( a ) each entity is liable to be registered by reference to taxable supplies of goods that are treated under Article 23(3)(a) as supplies made in Jersey; and ( b ) the second and third conditions in paragraph 12(3) and (4) are satisfied in relation to the entities.”. ( 2 ) In paragraph 13(2), for “The Comptroller shall do so by notice in writing” there is substituted “Where the Comptroller grants an application for registration under this paragraph, the Comptroller must give written notice of the registration”. Part 5 Amendments to other enactments and closing 43 Amendment of Revenue Administration (Jersey) Law 2019 In Article 2(4) of the Revenue Administration (Jersey) Law 2019 , for “Treasurer of the States may” there is inserted “Treasurer of the States and the Minister for Treasury and Resources may, either together or separately,”. 44 Amendment of Social Security (Jersey) Law 1974 In paragraph 4(2) of Schedule 1D of the Social Security (Jersey) Law 1974 , for the definition of I there is substituted – “I is the sum of – ( a ) the estimated amount of income for which the employee is liable to be assessed under the 1961 Law for the year to which the rate applies; ( b ) the estimated amount of income from which the employee is liable to allow the deduction of tax under the 1961 Law for the year to which the rate applies; ( c ) the estimated amount of the employee’s allowable deductions under the 1961 Law (except for Article 131I of that Law) in relation to the employee’s earnings for the year to which the rate applies; and ( d ) the estimated amount of the employee’s allowable deductions under Article 131I of the 1961 Law for the year to which the rate applies.”. 45 Amendment of Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008 After Regulation 7(c) of the Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008 there is inserted – “( d ) an AIF services business.”. 46 Citation and commencement ( 1 ) This Law may be cited as the Finance (2022 Budget) (Jersey) Law 2022 ( 2 ) This Law comes into force on 1st January 2022, except for – ( a ) Articles 29 and 30 (excise duty: motor vehicles – general and commercial vehicles), which come into force on 1st April 2022; and ( b ) Articles 32 to 40 and 42 in Part 4 ( Goods and Services Tax (Jersey) Law 2007 amended), which come into force on 1st January 2023.