Revenue Administration Law

Scrutiny review - Corporate Services Panel

Launch date: 18/12/2018

Review status: Report published

What is the review about?

​We reviewed a new law to update and consolidate Jersey's tax laws.  Revenue Jersey will be a new States of Jersey function. It'll combine the current separate Social Security contributions team and the Taxes Office.

The Draft Revenue Administration (Jersey) Law is the first stage in setting up Revenue Jersey. The key proposals in the draft law are:

  • Establishment of Revenue Jersey
  • Establishment of an appeals process
  • Introduction of civil penalties for under-declaration of tax
  • Introduction of penalty interest rates for overdue taxes
  • Individual responsibility for record keeping to support tax returns
We lodged amendments to the draft law in February 2019. The Minister accepted three of the amendments and decided not to propose the relevant article in relation to our fourth amendment.

Following an initial debate in the States Assembly on 26th February 2019, the Minister was required to provide further information on the draft law. The debate is due to resume on 21st May 2019.

The Minister published further information on the draft law in April 2019. We published a comments paper on 20th May 2019 responding to the further information provided by the Minister.

Review progress

Terms of reference

  1. To conduct detailed legislative scrutiny of the Draft Revenue Administration Law to ensure the accuracy and adequacy of the draft law. This will include:
    • Examining the appeal process and the appointment of the Commissioners of Appeal.
    • Examining the introduction of civil penalties for inaccurate tax returns in some cases.
    • Examining the introduction of interest rates for overdue taxes and overpayment taxes.
    • Reviewing the Minister for Treasury and Resources’ powers in relation to the setting of interest rates.
    • Reviewing the introduction of individual responsibility for record keeping
  2. To consider the consequential impact of the draft law on other laws and enactments.
  3. To consider the wider impact of the draft law on the way Jersey’s tax and revenue systems operate.

 



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