Finance (2012 Budget) (Jersey) Law 2012

Finance (2012 Budget) (Jersey) Law 2012 Arrangement Article 1 Standard rate of income tax for 2012 . 3 2 Income tax exemption thresholds . 3 3 Excise duty: alcohol 4 4 Excise duty: tobacco . 5 5 Excise duty: motor vehicles . 5 6 Land transactions tax . 6 7 Stamp duty . 7 8 Stamp duty and land transactions tax: first time buyers . 19 9 Citation and commencement 20 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 CO 2 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 [1] chapter 24.750 [2] chapter 24.750 [3] chapter 24.660 [4] chapter 24.660 [5] chapter 24.660 [6] chapter 24.980 [7] chapter 24.960 [8] chapter 18.180 [9] chapter 12.450 [10] chapter 11.450 [11] chapter 27.300 [12] chapter 20.650 [13] chapter 16.555 [14] chapter 12.200 [15] chapter 24.960 [16] chapter 24.960