Finance (2011 Budget) (Jersey) Law 2011

Finance (2011 Budget) (Jersey) Law 2011 Arrangement Article 1 Standard rate of income tax for 2011 . 3 2 Income tax exemption thresholds . 3 3 Rate of goods and services tax . 4 4 Excise duty: alcohol 4 5 Excise duty: tobacco . 5 6 Excise duty: hydrocarbon oil 6 7 Stamp duty and land transactions tax: land and buildings . 6 8 Stamp duty: wills devising immovable property . 8 9 Stamp duty: court fees . 9 10 Citation and commencement 19 Finance (2011 Budget) (Jersey) Law 2011 A LAW to set the rate of income tax for 2011 and to amend the Income Tax (Jersey) Law 1961, the Goods and Services Tax (Jersey) Law 2007, the Customs and Excise (Jersey) Law 1999, the Stamp Duties and Fees (Jersey) Law 1998 and the Taxation (Land Transactions) (Jersey) Law 2009 Adopted by the States 10th December 2010 Sanctioned by Order of Her Majesty in Council 12th October 2011 Registered by the Royal Court 21st October 2011 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 20 1 1 There shall be levied and charged in Jersey for the year 2011, 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 – (a) for paragraphs (2) and (3) there shall be substituted the following paragraph – “(2) Subject to paragraphs (4), (5), (8) and (9) and Article 92B, where an individual proves, for the year of assessment – (a) that he has his wife living with him; or (b) that his wife is wholly maintained by him during the year of assessment and that he is not entitled, in computing the amount of his income for that year for the purposes of this Law, to make any deductions in respect of sums paid for the maintenance of his wife, the threshold applicable in his case is – (i) if the individual also proves that, at the commencement of the year of assessment, either he or his wife was of the age of 63 years or more, £23,480; (ii) in any other case, £20,510.”; (b) for paragraphs (6) and (7) there shall be substituted the following paragraph – “(6) Subject to paragraphs (8) and (9) and Article 92B, the threshold applicable in the case of an individual to whom, for the year of assessment, paragraph (2) does not apply is – (a) where the individual proves that, at the commencement of the year of assessment, he or she was of the age of 63 years or more, £14,270; (b) in any other case, £12,790.”. (2) This Article shall have effect for the year of assessment 2011 and ensuing years. 3 Rate of goods and services tax (1) In Article 8(1) of the Goods and Services Tax (Jersey) Law 2007 [2] for the rate “3%” there shall be substituted the rate “5%”. (2) This Article shall come into force on 1st June 2011. 4 Excise duty: alcohol In Part 2 of Schedule 1 to 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 £11.72 £12.45 (b) all other £23.43 £24.88 2 Wines Exceeding 1.2% volume but not exceeding 5.5% volume £57.06 £60.60 Exceeding 5.5% volume but not exceeding 15% volume £149.75 £159.03 Exceeding 15% volume but not exceeding 22% volume £183.51 £194.89 Exceeding 22% volume £23.43 £24.88 3 Beer (a) small independent brewer, beer – (i) not exceeding 4.9% volume £24.74 £26.27 (ii) exceeding 4.9% volume £37.22 £39.53 (b) all other, beer – (i) not exceeding 4.9% volume £49.47 £52.54 (ii) exceeding 4.9% volume £74.44 £79.06 4 Cider (a) small independent cider-maker, cider – (i) not exceeding 4.9% volume £23.15 £24.59 (ii) exceeding 4.9% volume £34.83 £36.99 (b) all other, cider – (i) not exceeding 4.9% volume £46.31 £49.18 (ii) exceeding 4.9% volume £69.65 £73.97 5 Other alcoholic beverages £23.43 £24.88. 5 Excise duty: tobacco In Part 2 of Schedule 1 to Customs and Excise (Jersey) Law 1999 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 £163.74 £181.92 (b) cigars £177.17 £196.84 (c) cigarettes £221.55 £246.14 (d) hand-rolling tobacco £188.31 £209.21 (e) other types of processed tobacco £171.48 £190.51. 6 Excise duty: hydrocarbon oil In Part 2 of Schedule 1 to Customs and Excise (Jersey) Law 1999 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 7(1) Hydrocarbon oil (a) higher octane ultra low sulphur petrol £42.61 £44.70 (b) all other low sulphur petrol £40.92 £42.93 (c) ultra low sulphur diesel £40.92 £42.93 (d) all other types of hydrocarbon oil £44.27 £46.44. 7 Stamp duty and land transactions tax: land and buildings (1) In Part 1 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998 [4] , in items 13(a), 13(c), 13(h), 13(j), 13(k), 13(l)(2) and 13(n)(A) for clause (v) there shall be substituted the following clauses – “(v) exceeds £700,000 but does not exceed £1,000,000 £13,000 in respect of the first £700,000, plus £3 for each £100 or part of £100 in excess thereof Contract Greffier (vi) exceeds £1,000,000 but does not exceed £1,500,000 £22,000 in respect of the first £1,000,000 plus £3.50 for each £100 or part of £100 in excess thereof Contract Greffier (vii) exceeds £1,500,000 but does not exceed £2,000,000 £39,500 in respect of the first £1,500,000 plus £4 for each £100 or part of £100 in excess thereof Contract Greffier (viii) exceeds £2,000,000 £59,500 in respect of the first £2,000,000 plus £5 for each £100 or part of £100 in excess thereof Contract Greffier”. (2) In the Schedule to the Taxation (Land Transactions) (Jersey) Law 2009 [5] – (a) for paragraph 2(1) there shall be substituted the following sub-paragraph – “(1) Except as otherwise provided in the following provisions of this Schedule, LTT shall be charged on the value of a transaction described in Article 3(1)(a) or (b) at the rate of £60 plus, where the value of the transaction – (a) does not exceed £50,000 – 50p for each £100 or part of £100 subject to a minimum of £10; (b) exceeds £50,000 but does not exceed £300,000 – £250 in respect of the first £50,000, plus £1.50 for each £100 or part of £100 in excess thereof; (c) exceeds £300,000 but does not exceed £500,000 – £4,000 in respect of the first £300,000, plus £2 for each £100 or part of £100 in excess thereof; (d) exceeds £500,000 but does not exceed £700,000 – £8,000 in respect of the first £500,000, plus £2.50 for each £100 or part of £100 in excess thereof; (e) exceeds £700,000 but does not exceed £1,000,000 – £13,000 in respect of the first £700,000, plus £3 for each £100 or part of £100 in excess thereof; (f) exceeds £1,000,000 but does not exceed £1,500,000 – £22,000 in respect of the first £1,000,000 plus £3.50 for each £100 or part of £100 in excess thereof; (g) exceeds £1,500,000 but does not exceed £2,000,000 – £39,500 in respect of the first £1,500,000 plus £4 for each £100 or part of £100 in excess thereof; (h) exceeds £2,000,000 – £59,500 in respect of the first £2,000,000 plus £5 for each £100 or part of £100 in excess thereof.”. (b) in paragraphs 3, 3A(3)(a), 3A(3)(b)(i), 4(3), 5(2) and 9, for the amount “£50” there shall be substituted the amount “£60”; (c) in paragraphs 6(2) and 7(2) for the amount “£60” there shall be substituted the amount “£70”; (d) in paragraph 8 for the amount “£100” there shall be substituted the amount “£120”. (3) This Article shall come into force on 1st June 2011. 8 Stamp duty: wills devising immovable property (1) In Part 1 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998 in item 46(1) for sub-paragraph (e) there shall be substituted the following sub-paragraphs – “(e) exceeds £700,000 but does not exceed £1,000,000 £13,000 in respect of the first £700,000, plus £3 for each £100 or part of £100 in excess thereof Application Greffier (f) exceeds £1,000,000 but does not exceed £1,500,000 £22,000 in respect of the first £1,000,000 plus £3.50 for each £100 or part of £100 in excess thereof Application Greffier (g) exceeds £1,500,000 but does not exceed £2,000,000 £39,500 in respect of the first £1,500,000 plus £4 for each £100 or part of £100 in excess thereof Application Greffier (h) exceeds £2,000,000 £59,500 in respect of the first £2,000,000 plus £5 for each £100 or part of £100 in excess thereof Application Greffier”. (2) This Article shall come into force on 1st June 2011. 9 Stamp duty: court fees (1) In Part 1 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998, for the amount specified in column 2 of the following table in respect of an item specified in column 1 of the table there shall be substituted the amount specified in column 3 of the table – 1 Item 2 Existing amount 3 Substituted amount 1 Acknowledgement of debt on table or au Greffe 1(ba)(i) £50 £60 1(ba)(ii)(I) £50 £60 1(d) £50 £60 Paragraph (A) of the proviso to 1 £50 £60 Paragraph (B) of the proviso to 1 £5 £6 2(1) Actions in the Petty Debts Court 2(1)(a) £6 £7 2(1)(b) £15 £18 2(1)(c) £20 £24 2(1)(d) £30 £36 2(1)(da) £40 £48 2(1)(e) £25 £30 2(1)(f) £25 £30 2(1)(g) £25 £30 2(1)(h) £25 £30 2(2) Actions in the Royal Court 2(2)(a) £50 £60 2(2)(b) £50 £60 2(2)(c) £50 £60 2(2)(d) £50 £60 2(2)(e)(i) £300 £309 2(2)(e)(ii) £1,000 £1,030 2(2)(f) £25 £30 3 Act of the Court registered in the register of obligations £25 £30 4 Adoption £50 £60 5 Application or declaration not otherwise provided for £50 £60 6 Arbitration before Greffier £200 £240 7 Arrest of debtor (saisie) 7(a) £200 £240 7(b) £50 £60 7(c) £50 £60 7(d) £200 £240 8 Authority to practise £100 £120 9 Casier judiciaire £50 £60 10 Caveat in relation to the passing of a contract transferring immovable property 10(a) £50 £60 10(b) £50 £60 11 Cession £50 £60 13 Contracts 13(d1) £50 £60 13(o) £50 £60 13(p) £50 £60 13(q) £50 £60 13(r) £50 £60 13(s) £50 £60 13(t) £50 £60 13(u) £50 £60 14 Loi (1991) sur la copropriété des immeubles bâtis 14(a) £150 £180 14(b) £75 £90 15 Copy of act or other document 15(a) £10 £12 15(c) £25 £30 16 Deed poll £50 £60 17 Dégrèvement 17(a) £50 £60 17(b) £200 £240 17(c) £50 £60 18 Désastre 18(a) £100 £120 18(b)(i) £100 £120 18(b)(ii) £50 £60 18(b)(iii) £200 £240 18(b)(iv) £50 £60 18(b)(v) £100 £120 18(b)(vi) £100 £120 19 Distraint (arrêt) 19(a) £200 £240 19(b)(i) £50 £60 19(b)(ii) £50 £60 19(c) £50 £60 19(d) £100 £120 19(e) £200 £240 20 Documents (including wills) lodged au Greffe £50 £60 21 Enrolment of acts and other documents au Greffe £25 £30 22 Evidence of witness taken in writing before Viscount or Greffier 22(a) £200 £240 22(b) £6 £7 23 Extracts or copies from Public Registry 23(a)(ii) £25 £30 23(b)(i) £250 £300 23(b)(ii) £150 £180 23(b)(iii) £150 £180 23(b)(iv) £100 £120 23(b)(v) £300 £360 24 Guardian ad litem £25 £30 25 Judgment debts £200 £240 26 Judgments, registration of 26(a) £100 £120 26(b) £25 £30 27 Legitimacy (Jersey) Law 1973 £100 £120 28 Licensing (Jersey) Law 1974 £50 £60 29 Jersey Gas Company (Jersey) Law 1989 29(a) £120 £144 29(b)(i) £3 £4 29(b)(ii) £8 £10 29(c)(i) 25p 30p 29(c)(ii) £10 £12 30 Mental Health (Jersey) Law 1969 30(a) £50 £60 30(b) £50 £60 30(c) £50 £60 30(d) £50 £60 31 Orders of justice and provisional orders 31(a) £50 £60 31(b)(i) £50 £60 31(b)(ii) £25 £30 32 Patents and designs 32(a) £85 £102 32(b)(i) £25 £30 32(b)(ii) £50 £60 32(c)(iii) £25 £30 32A Political Parties (Registration) (Jersey) Law 2008 32A(a) £50 £60 32A(b) £50 £60 33 Power of attorney 33(a) £25 £30 33(b) £25 £30 34 Prisoner for debt (production before court) £200 £240 35 Réalisation 35(a) £50 £60 35(b) £200 £240 36 Remonstrance, representation or doléance 36(a) £50 £60 36(b) £300 £360 37 Searches au Greffe 37(a) £25 £30 37(b) £10 £12 38 Hearing of summons 38(a) £25 £30 38(b) £300 £360 38(c) £200 £240 39 Service or attempted service of summons by Viscount 39(a) £50 £60 39(b) £200 £240 39(c) £25 £30 39(d) £25 £30 39(e) £200 £240 39(f) £100 £120 40 Service of summons £50 £60 41 Taxation of costs by Greffier £37.50 £45 42 Expulsion of refractory tenants 42(a)(i) £50 £60 42(a)(ii) £50 £60 42(b) £200 £240 42(c) £200 £240 43 Trusts and corporations £50 £60 44 Vue de justice 44(a) £100 £120 44(b) £50 £60 44(c) £200 £240 44(d) £50 £60 44(e) £200 £240 44(e) £500 £600 45 Vue de Vicomte 45(a) £50 £60 45(b) £50 £60 45(c) £200 £240 45(d) £50 £60 45(e) £200 £240 45(e) £500 £600 46 Wills devising immovable property 46(1)(a) £10 £12 46(2)(a) £50 £60 46(2)(b) £150 £180 47 Children (Jersey) Law 2002 47(a) £90 £125 47(b) £90 £125 47(c) £90 £125 47(d) £90 £125 47(e) £90 £125 47(f) £90 £125. (2) In Part 1 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998 for item 47(g) and (h) there shall be substituted the following item – “(g) An application made on Form C2 in the Children Rules 2005 £125 Application Greffier”. (3) For Part 2 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998 there shall be substituted the following Part – “PART 2 FEES IN MATRIMONIAL CAUSES Item Stamp Duty Chargeable Document Designated Officer 1. APPLICATION FOR LEAVE to file petition £250 The application Greffier 2. INSTITUTING PROCEEDINGS to include filing petition, including all documents for service, issuing and renewing Greffier’s certificate and hearing an undefended cause – (a) following grant of application for leave to file petition £100 The petition Greffier (b) in any other case £250 The petition Greffier 3. FILING AMENDED OR SECOND OR SUBSEQUENT PETITION £80 The petition Greffier 4. FILING ANSWER TO PETITION or cross-petition £120 The answer Greffier 5. HEARING DEFENDED CAUSE - for each half day or part of a half day £360 The Billet Greffier 6. APPLYING FOR DECREE ABSOLUTE (to include issue of one copy) £40 The application Greffier 7. ORIGINATING APPLICATION, SUMMONS OR NOTICE OF INTENTION TO PROCEED WITH APPLICATION FOR ANCILLARY RELIEF – (a) Application for consent order £40 The application Greffier (b) application other than for consent order – filing summons or Form 16, fixing date, signing copy for service for preliminary directions hearing £125 The summons or notice Greffier (c) Any application, summons or notice of intention to proceed with application for ancillary relief not falling within (a) or (b) £80 The summons or notice Greffier 8. CONTESTED HEARING BEFORE THE COURT for each half day or part of a half day £360 The summons Greffier 9. FILING NOTICE OF APPEAL against Registrar’s decision £125 The Notice of Appeal Greffier 10. APPEALS , hearing by the Court of any appeal from an order of the Greffier, for each half day or part of a half day £360 The Billet Greffier 11. COMMISSION FOR EXAMINATION OF WITNESSES ABROAD , issue of £60 The application Greffier 12. LETTERS OF REQUEST – (a) for service of process out of Jersey £60 The undertaking Greffier (b) for the examination of witnesses abroad £60 The undertaking Greffier 13. EVIDENCE – (a) taking of in writing by Viscount, for each half day or part or a half day £240 The deposition Greffier (b) Copy of transcript of, for each page £7 Transcript Greffier 14. SERVICE OR ATTEMPTED SERVICE BY VISCOUNT , each party served (or attempted to serve) At discretion of Viscount subject to a maximum of £120 The record Viscount 15. TAXING BILL OF COSTS , for each half hour £45 The bill Greffier 16. COPY Decree Nisi, Decree Absolute or other Act of Court, Memorandum of Agreement or other document, for each Act or document £30 Copy Greffier”. (4) In Part 3 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998, for the amount specified in column 2 of the following table in respect of an item specified in column 1 of the table there shall be substituted the amount specified in column 3 of the table – 1 Item 2 Existing amount 3 Substituted amount 1 Actions 1(a) £50 £60 1(b) £300 £360 2 Caveats £50 £60 3 Copies 3(b) £10 £12 3(c) £25 £30 4 Document £50 £60 5 Evidence 5(a) £200 £240 5(b) £6 £7 6 Order of justice £50 £60 7 Applications £300 £360 8 Interventions or oppositions £50 £60 9 Probate or letters of administration 9(2)(a) £50 £60 9(2)(b) £150 £180 10 Representations to the Court 10(a) £50 £60 10(b) £300 £360 11 Searches £25 £30 12 Summonses 12(a) £50 £60 12(b) £50 £60 13 Trust corporations £500 £600 14 Viscount as administrator 14(a) £200 £240 14(b) £100 £120 14(d) £200 £240. 10 Citation and commencement (1) This Law may be cited as the Finance (2011 Budget) (Jersey) Law 2011. (2) Save as provided in Articles 3, 7 and 8 this Law shall come into force on 1st January 2011. m.n. de la haye Greffier of the States [1] chapter 24.750 [2] chapter 24.700 [3] chapter 24.660 [4] chapter 24.960 [5] chapter 24.980