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AUGUST 2024
Annex - Budget 2025 -2028
GP
Government
Plan R.133/2024
Introduction
The Budget Financial Annex contains supporting information for the Budget 2025-2028. The Annex is divided into the following parts:
• Part 1 - Supplementary financial tables
• Part 2 – Heads of expenditure financial information
Contents
PART 1 SUPPLEMENTARY TABLES 2 Table 1 - Consolidated Statement of Comprehensive Net Revenue Expenditure 3 Table 2 - Budget Transfers 4 Table 3 - Ministerial Mapping 5 Table 4 - Arts, Heritage, and Culture Revenue Expenditure 6 Table 5 - Revenue Heads of Expenditure Including Indicative Allocation of Inflation 7 PART 2 FINANCIAL INFORMATION 8 Cabinet Office 9 Technology and Digital Services 12 People Services 14 Education and Lifelong Learning 16 Children and Families 18 Customer and Local Services 21 Infrastructure 23 Environment 26 Health and Community Services 28 Jersey Overseas Aid 31 Justice and Home Affairs 33 States of Jersey Police 36 Ministry of External Relations 38 Economic Development, Tourism, Sport, and Culture 40 Financial Services 43 Treasury and Exchequer 46 Non-Ministerial Departments 49 States Assembly 56
BUDGET 2025 – 2028 ANNEX
PART 1 SUPPLEMENTARY TABLES
Table 1 - Consolidated Statement of Comprehensive Net Revenue Expenditure
Statement of Comprehensive Net Expenditure - GP25
| 2025 | 2026 | 2027 | 2028 |
£'000 | Estimate | Estimate | Estimate | Estimate |
Revenue |
|
|
|
|
Levied by the States of Jersey | 406 | 406 | 406 | 406 |
Earned through operations | 119,937 | 119,900 | 120,087 | 120,307 |
Total revenue | 120,343 | 120,306 | 120,493 | 120,713 |
Expenditure |
|
|
|
|
Social benefit payments | 231,189 | 236,644 | 248,924 | 253,499 |
Staff costs | 684,036 | 673,205 | 673,616 | 673,926 |
Other operating expenses | 300,656 | 299,399 | 303,693 | 311,486 |
Grants and subsidies payments | 82,420 | 83,108 | 73,725 | 74,432 |
Impairments | 31 | 31 | 31 | 31 |
Finance costs | 17,529 | 16,567 | 16,575 | 16,584 |
Total expenditure | 1,315,861 | 1,308,954 | 1,316,564 | 1,329,958 |
Net revenue expenditure (near cash) | 1,195,518 | 1,188,648 | 1,196,071 | 1,209,245 |
Central Reserve | 34,197 | 54,286 | 71,145 | 91,158 |
Future Savings | - | (4,285) | (6,304) | (6,304) |
Net revenue expenditure after Reserves (near cash) | 1,229,715 | 1,238,649 | 1,260,912 | 1,294,099 |
Depreciation and amortisation | 58,934 | 58,919 | 58,919 | 58,919 |
Net revenue expenditure after depreciation | 1,288,649 | 1,297,568 | 1,319,831 | 1,353,018 |
Table 2 - Budget Transfers
| Budget Transfers |
|
|
|
|
£'000 |
|
|
| 2025 | |
References Transfer from |
| Transfer to | Description | Estimate | |
GP25-TR01 Treasury & Exchequer |
| People Services | Health and Safety | 483 | |
GP25-TR02 Justice & Home Affairs |
| Infrastructure | Building Function | 128 | |
Health & Community Services GP25-TR03 |
| Children & Families | Positive Behaviour Service | 81 | |
GP25-TR04 Justice & Home Affairs |
| States of Jersey Police | Emergency Services Control Centre | 679 | |
GP25-TR05 Treasury & Exchequer |
| Health & Community Services | Person-Level Information and Costing System | 135 | |
GP25-TR06 Treasury & Exchequer |
| Cabinet Office | Freedom of Information | 232 | |
GP25-TR07 Cabinet Office |
| Treasury & Exchequer | Head of Office Role | 141 | |
GP25-TR08 Cabinet Office |
| Health & Community Services | Staff from Communications | 90 | |
GP25-TR09 Cabinet Office |
| Children & Families | Staff from Communications | 63 | |
GP25-TR09 Cabinet Office |
| Education & Lifelong Learning | Staff from Communications | 17 | |
GP25-TR10 Cabinet Office |
| States of Jersey Police | Staff from Communications | 76 | |
GP25-TR11 Children & Families |
| Cabinet Office | International Cultural Centre | 237 | |
GP25-TR11 Education & Lifelong Learning GP25-TR12 Children & Families GP25-TR12 ELedaurcnaintiogn & Lifelong |
| Cabinet Office Customer & Local Services Customer & Local Services | International Cultural Centre Period Products Period Products | 63 4 1 | |
GP25-TR13 Justice & Home Affairs |
| Cabinet Office | Jersey Community Relations Trust Grant | 20 | |
GP25-TR14 Justice & Home Affairs GP25-TR15 Cabinet Office |
| Technology and Digital Services Health & Community Services | Terrestrial Trunked Radio HCS Board budget | 250 206 | |
GP25-TR16 Children & Families |
| States Assembly | Jersey Youth Parliament | 132 | |
GP25-TR17 Cabinet Office |
| States Assembly | Funding to support Complaints Panel | 49 | |
Health & Community Services GP25-TR18 |
| Cabinet Office | Chief Nurse Advisor | 70 | |
|
|
|
|
| |
BUDGET 2025 – 2028 ANNEX 5
Table 3 - Ministerial Mapping
Ministerial Mapping £'000
Cabinet Office[1] | 18,967 | 522 | - | - | - | - | 6,785 | - | - | - | - | - | - | - | 26,274 | ||||||
Technology and Digital Services | 39,790 | - | - | - | - | - | - | - | - | - | - | - | - | - | 39,790 | ||||||
People Services | 14,107 | - | - | - | - | - | - | - | - | - | - | - | - | - | 14,107 | ||||||
Education and Lifelong Learning | - | - | - | - | 169,640 | - | - | - | - | - | - | - | - | - | 169,640 | ||||||
Children and Families | - | - | - | 55,939 | - | - | - | - | - | - | - | - | - | - | 55,939 | ||||||
Customer and Local Services[2] | - | - | - | - | - | - | - | - | - | - | 109,049 | - | - | - | 109,049 | ||||||
Infrastructure | - | - | - | - | - | - | - | - | 62,900 | - | - | - | - | - | 62,900 | ||||||
Environment | - | - | - | - | - | - | - | - | - | - | - | 11,763 | - | - | 11,763 | ||||||
Health and Community Services | - | - | - | - | - | - | 322,065 | - | - | - | - | - | - | - | 322,065 | ||||||
Jersey Overseas Aid | - | - | - | - | - | - | - | - | - | 22,221 | - | - | - | - | 22,221 | ||||||
Justice and Home Affairs[3] | - | - | - | - | - | - | - | 41,768 | - | - | 657 | - | - | - | 42,425 | ||||||
States of Jersey Police | - | - | - | - | - | - | - | 30,185 | - | - | - | - | - | - | 30,185 | ||||||
Ministry of External Relations | - | - | - | - | - | 3,407 | - | - | - | - | - | - | - | - | 3,407 | ||||||
Economic Dvlpmt, Tourism, Sport & Culture[4] | - | - | 36,776 | - | - | 240 | - | - | - | - | - | - | - | - | 37,016 | ||||||
Financial Services | - | - | - | - | - | 10,886 | - | - | - | - | - | - | - | - | 10,886 | ||||||
Treasury and Exchequer[5] | 1,539 | - | - | - | - | - | - | - | - | - | - | - | 45,160 | - | 46,699 | ||||||
Grants to States Funds | - | - | - | - | - | - | - | - | - | - | - | - | 119,821 | - | 119,821 | ||||||
Living Wage Transitional Support | - | - | - | - | - | - | - | - | - | - | - | - | 10,000 | - | 10,000 | ||||||
Past Service Pension Liability Refinancing | - | - | - | - | - | - | - | - | - | - | - | - | 13,783 | - | 13,783 | ||||||
Governmental Net Revenue Expenditure | 74,403 | 522 | 36,776 | 55,939 | 169,640 | 14,533 | 328,850 | 71,953 | 62,900 | 22,221 | 109,706 | 11,763 | 188,764 | - | 1,147,970 | ||||||
Non-Ministerial Expenditure | - | - | - | - | - | - | - | - | - | - | - | - | - | 47,548 | 47,548 | ||||||
Total Net Revenue Expenditure | 74,403 | 522 | 36,776 | 55,939 | 169,640 | 14,533 | 328,850 | 71,953 | 62,900 | 22,221 | 109,706 | 11,763 | 188,764 | 47,548 | 1,195,518 | ||||||
Table 4 - Arts, Heritage, and Culture Revenue Expenditure
Arts, Heritage, and Culture (AHC) Revenue Expenditure[6]
| 2025 | 2026 | 2027 | 2028 |
£'000 | Plan | Plan | Plan | Plan |
AHC Base Budget | 11,346 | 11,146 | 11,146 | 11,146 |
Inflation Increase | 11,477 | 11,672 | 11,905 | 12,167 |
Total for GP25 | 11,554 | 11,551 | 11,771 | 12,015 |
Variance | (77) | 121 | 134 | 152 |
Table 5 - Revenue Heads of Expenditure Including Indicative Allocation of Inflation
Revenue Heads of Expenditure Including Indicative Allocations of Inflation[7]
| 2025 | 2026 | 2027 | 2028 |
£'000 | Estimate | Estimate | Estimate | Estimate |
Departmental Heads of Expenditure |
|
|
|
|
Cabinet Office | 27,104 | 25,903 | 26,371 | 27,071 |
Technology and Digital Services | 40,578 | 40,550 | 41,215 | 42,000 |
People Services | 14,541 | 14,524 | 14,807 | 15,136 |
Education and Lifelong Learning | 171,107 | 173,559 | 175,469 | 177,796 |
Children and Families | 61,459 | 65,171 | 68,148 | 71,766 |
Customer and Local Services | 109,682 | 112,732 | 116,194 | 118,480 |
Infrastructure | 64,139 | 63,206 | 60,973 | 61,939 |
Environment | 12,333 | 12,045 | 12,679 | 13,021 |
Health and Community Services | 330,370 | 335,205 | 347,390 | 360,764 |
Jersey Overseas Aid | 22,221 | 22,888 | 23,552 | 24,259 |
Justice and Home Affairs | 43,864 | 44,640 | 45,480 | 46,429 |
States of Jersey Police | 31,183 | 31,760 | 32,291 | 32,951 |
Ministry of External Relations | 3,498 | 3,507 | 3,577 | 3,660 |
Economic Development, Tourism, Sport & Culture | 37,212 | 37,539 | 38,280 | 39,132 |
Financial Services | 11,052 | 11,145 | 11,344 | 11,607 |
Treasury and Exchequer | 47,934 | 45,673 | 46,578 | 47,648 |
Grants to States Funds | 119,821 | 122,060 | 131,272 | 134,079 |
Living Wage Transitional Support | 10,000 | 10,000 | - | - |
Past Service Pension Liability Refinancing | 13,783 | 13,791 | 13,799 | 13,808 |
Departmental Net Revenue Expenditure | 1,171,881 | 1,185,898 | 1,209,419 | 1,241,546 |
Non-Ministerial and Other States Bodies |
|
|
|
|
Bailiff 's Chambers | 3,901 | 3,790 | 3,858 | 3,939 |
Comptroller and Auditor General | 1,196 | 1,187 | 1,215 | 1,247 |
Judicial Greffe | 10,121 | 10,286 | 10,478 | 10,702 |
Law Officers' Department | 14,461 | 15,027 | 15,285 | 15,592 |
Office of the Lieutenant Governor | 941 | 962 | 976 | 993 |
Official Analyst | 805 | 828 | 893 | 912 |
Probation | 3,431 | 3,542 | 3,608 | 3,677 |
States Assembly | 11,158 | 11,631 | 11,652 | 11,904 |
Viscount's Department | 2,715 | 2,783 | 2,832 | 2,891 |
Non-Ministerial Net Revenue Expenditure | 48,729 | 50,036 | 50,797 | 51,857 |
Departmental and Non-Mins Total | 1,220,610 | 1,235,934 | 1,260,216 | 1,293,403 |
Reserves |
|
|
|
|
Central Reserve | 9,105 | 7,000 | 7,000 | 7,000 |
Reserves Expenditure | 9,105 | 7,000 | 7,000 | 7,000 |
Future Savings | - | (4,285) | (6,304) | (6,304) |
Net Revenue Expenditure | 1,229,715 | 1,238,649 | 1,260,912 | 1,294,099 |
PART 2 FINANCIAL INFORMATION
Cabinet Office
Lead Minister | Chief Minister |
Accountable Officers | Assistant Chief Executive |
Department | Cabinet Office |
Further information on services provided |
Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations 380 380 380 380 Total revenue 380 380 380 380 Expenditure
Social benefit payments - - - - Staff costs 21,316 19,848 19,848 19,848 Other operating expenses 4,832 4,337 4,213 4,213 Grants and subsidies payments 506 506 506 506 Impairments - - - - Finance costs - - - - Total expenditure 26,654 24,691 24,567 24,567 Net revenue expenditure (near cash) 26,274 24,311 24,187 24,187 Depreciation and amortisation 15 - - - Net revenue expenditure after depreciation 26,289 24,311 24,187 24,187
Service Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Ministerial Office and FOI - 3,422 3,422 - 3,422 32.0 Public Policy - 4,622 4,622 - 4,622 50.3 Housing, Environment and Placemaking - 2,605 2,605 - 2,605 30.0 Governance and Assurance - 555 555 - 555 5.0 Communications - 2,366 2,366 - 2,366 31.5 Statistics and Analytics - 1,916 1,916 - 1,916 21.5 Public Health - 6,785 6,785 - 6,785 61.0 Safeguarding Partnership 1 784 783 - 783 10.0 Care Commission 379 2,146 1,767 15 1,782 18.8 Children's Commissioner - 980 980 - 980 9.0 Charities Commission - - - - - 2.0 Advice & Conciliation Services - 473 473 - 473 - Total 380 26,654 26,274 15 26,289 271.1 FTE Role Reduction - - - - - (8.0) Total 380 26,654 26,274 15 26,289 263.1
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Ministerial Office and FOI - 3,301 3,301 - 3,301 32.0 Public Policy - 4,128 4,128 - 4,128 50.3 Housing, Environment and Placemaking - 2,362 2,362 - 2,362 30.0 Governance and Assurance - 555 555 - 555 5.0 Communications - 2,184 2,184 - 2,184 31.5 Statistics and Analytics - 1,795 1,795 - 1,795 21.5 Public Health - 6,276 6,276 - 6,276 61.0 Safeguarding Partnership 1 723 722 - 722 10.0 Care Commission 379 1,975 1,596 - 1,596 18.8 Children's Commissioner - 919 919 - 919 9.0 Charities Commission - - - - - 2.0 Advice & Conciliation Services - 473 473 - 473 - Total 380 24,691 24,311 - 24,311 271.1 FTE Role Reduction - - - - - (22.0) Total 380 24,691 24,311 - 24,311 249.1
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Ministerial Office and FOI - 3,301 3,301 - 3,301 32.0
Public Policy - 4,004 4,004 - 4,004 50.3 Housing, Environment and Placemaking - 2,362 2,362 - 2,362 30.0 Governance and Assurance - 555 555 - 555 5.0 Communications - 2,184 2,184 - 2,184 31.5 Statistics and Analytics - 1,795 1,795 - 1,795 21.5 Public Health - 6,276 6,276 - 6,276 61.0 Safeguarding Partnership 1 723 722 - 722 10.0 Care Commission 379 1,975 1,596 - 1,596 18.8 Children's Commissioner - 919 919 - 919 9.0 Charities Commission - - - - - 2.0 Advice & Conciliation Services - 473 473 - 473 - Total 380 24,567 24,187 - 24,187 271.1 FTE Role Reduction - - - - - (22.0) Total 380 24,567 24,187 - 24,187 249.1
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Ministerial Office and FOI - 3,301 3,301 - 3,301 32.0
Public Policy - 4,004 4,004 - 4,004 50.3 Housing, Environment and Placemaking - 2,362 2,362 - 2,362 30.0 Governance and Assurance - 555 555 - 555 5.0 Communications - 2,184 2,184 - 2,184 31.5 Statistics and Analytics - 1,795 1,795 - 1,795 21.5 Public Health - 6,276 6,276 - 6,276 61.0 Safeguarding Partnership 1 723 722 - 722 10.0 Care Commission 379 1,975 1,596 - 1,596 18.8 Children's Commissioner - 919 919 - 919 9.0 Charities Commission - - - - - 2.0 Advice & Conciliation Services - 473 473 - 473 - Total 380 24,567 24,187 - 24,187 271.1 FTE Role Reduction - - - - - (22.0) Total 380 24,567 24,187 - 24,187 249.1
Technology and Digital Services
Lead Minister | Chief Minister |
Accountable Officers | Assistant Chief Executive |
Department | Cabinet Office |
Further information on services provided |
Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations 1,778 1,778 1,778 1,778 Total revenue 1,778 1,778 1,778 1,778 Expenditure
Social benefit payments - - - - Staff costs 19,282 18,448 18,448 18,448 Other operating expenses 22,286 22,285 22,285 22,284 Grants and subsidies payments - - - - Impairments - - - - Finance costs - - - - Total expenditure 41,568 40,733 40,733 40,732 Net revenue expenditure (near cash) 39,790 38,955 38,955 38,954 Depreciation and amortisation 4,119 4,119 4,119 4,119 Net revenue expenditure after depreciation 43,909 43,074 43,074 43,073
Service Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees
Technology and Digital Services 1,778 41,568 39,790 4,119 43,909 252.0 Total 1,778 41,568 39,790 4,119 43,909 252.0 FTE Role Reduction - - - - - (6.0) Total 1,778 41,568 39,790 4,119 43,909 246.0
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees
Technology and Digital Services 1,778 40,733 38,955 4,119 43,074 252.0 Total 1,778 40,733 38,955 4,119 43,074 252.0 FTE Role Reduction - - - - - (16.0) Total 1,778 40,733 38,955 4,119 43,074 236.0
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees
Technology and Digital Services 1,778 40,733 38,955 4,119 43,074 252.0 Total 1,778 40,733 38,955 4,119 43,074 252.0 FTE Role Reduction - - - - - (16.0) Total 1,778 40,733 38,955 4,119 43,074 236.0
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees
Technology and Digital Services 1,778 40,732 38,954 4,119 43,073 252.0 Total 1,778 40,732 38,954 4,119 43,073 252.0 FTE Role Reduction - - - - - (16.0) Total 1,778 40,732 38,954 4,119 43,073 236.0
People Services
Lead Minister | Chief Minister |
Accountable Officers | Assistant Chief Executive |
Department | Cabinet Office |
Further information on services provided |
Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations 6,063 6,063 6,063 6,063 Total revenue 6,063 6,063 6,063 6,063 Expenditure
Social benefit payments - - - - Staff costs 11,520 11,156 11,156 11,156 Other operating expenses 8,650 8,597 8,568 8,527 Grants and subsidies payments - - - - Impairments - - - - Finance costs - - - - Total expenditure 20,170 19,753 19,724 19,683 Net revenue expenditure (near cash) 14,107 13,690 13,661 13,620 Depreciation and amortisation - - - - Net revenue expenditure after depreciation 14,107 13,690 13,661 13,620
Service Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees People Services 6,063 20,170 14,107 - 14,107 164.3
Total 6,063 20,170 14,107 - 14,107 164.3 FTE Role Reduction - - - - - (3.0) Total 6,063 20,170 14,107 - 14,107 161.3
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees People Services 6,063 19,753 13,690 - 13,690 164.3 Total 6,063 19,753 13,690 - 13,690 164.3 FTE Role Reduction - - - - - (6.0) Total 6,063 19,753 13,690 - 13,690 158.3
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees
People Services 6,063 19,724 13,661 - 13,661 164.3 Total 6,063 19,724 13,661 - 13,661 164.3 FTE Role Reduction - - - - - (6.0) Total 6,063 19,724 13,661 - 13,661 158.3
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees People Services 6,063 19,683 13,620 - 13,620 164.3 Total 6,063 19,683 13,620 - 13,620 164.3 FTE Role Reduction - - - - - (6.0) Total 6,063 19,683 13,620 - 13,620 158.3
Education and Lifelong Learning
Lead Minister | Minister for Education and Lifelong Learning |
Accountable Officers | Chief Officer, Children, Young People, Education and Skills |
Department | Children, Young People, Education and Skills |
Further information on services provided | |
Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations 23,524 23,524 23,524 23,524 Total revenue 23,524 23,524 23,524 23,524 Expenditure
Social benefit payments 15,650 15,755 15,630 15,491 Staff costs 144,823 146,225 146,225 146,225 Other operating expenses 23,165 22,824 24,051 25,552 Grants and subsidies payments 9,516 9,647 9,647 9,647 Impairments - - - - Finance costs 10 10 10 10 Total expenditure 193,164 194,461 195,563 196,925 Net revenue expenditure (near cash) 169,640 170,937 172,039 173,401 Depreciation and amortisation 88 88 88 88 Net revenue expenditure after depreciation 169,728 171,025 172,127 173,489
Service Level Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Education 22,525 165,540 143,015 80 143,095 2,021.0 Office of the Chief Officer 985 8,140 7,155 8 7,163 15.9 Skills and Student Finance 14 19,484 19,470 - 19,470 41.0 Total 23,524 193,164 169,640 88 169,728 2,077.9 FTE Role Reduction - - - - - (1.9) Total 23,524 193,164 169,640 88 169,728 2,076.0
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Education 22,525 167,057 144,532 80 144,612 2,021.0 Office of the Chief Officer 985 7,850 6,865 8 6,873 15.9 Skills and Student Finance 14 19,554 19,540 - 19,540 41.0 Total 23,524 194,461 170,937 88 171,025 2,077.9 FTE Role Reduction - - - - - (5.0) Total 23,524 194,461 170,937 88 171,025 2,072.9
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Education 22,525 167,055 144,530 80 144,610 2,021.0 Office of the Chief Officer 985 9,084 8,099 8 8,107 15.9 Skills and Student Finance 14 19,424 19,410 - 19,410 41.0 Total 23,524 195,563 172,039 88 172,127 2,077.9 FTE Role Reduction - - - - - (5.0) Total 23,524 195,563 172,039 88 172,127 2,072.9
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Education 22,525 167,054 144,529 80 144,609 2,021.0 Office of the Chief Officer 985 10,587 9,602 8 9,610 15.9 Skills and Student Finance 14 19,284 19,270 - 19,270 41.0 Total 23,524 196,925 173,401 88 173,489 2,077.9 FTE Role Reduction - - - - - (5.0) Total 23,524 196,925 173,401 88 173,489 2,072.9
Children and Families
Lead Minister | Minister for Children and Families |
Accountable Officers | Chief Officer, Children, Young People, Education and Skills |
Department | Children, Young People, Education and Skills |
Further information on services provided | |
Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations 1,088 1,088 1,088 1,088 Total revenue 1,088 1,088 1,088 1,088 Expenditure
Social benefit payments 1,570 1,570 1,570 1,570 Staff costs 42,599 40,068 40,068 40,068 Other operating expenses 12,227 14,128 14,063 14,051 Grants and subsidies payments 631 631 631 631 Impairments - - - - Finance costs - - - - Total expenditure 57,027 56,397 56,332 56,320 Net revenue expenditure (near cash) 55,939 55,309 55,244 55,232 Depreciation and amortisation 37 37 37 37 Net revenue expenditure after depreciation 55,976 55,346 55,281 55,269
Service Level Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Children's Social Care & Safeguarding 6 23,035 23,029 - 23,029 312.0 Integrated Services and Commissioning 84 10,633 10,549 - 10,549 131.0 Office of the Chief Officer (154) 17,453 17,607 29 17,636 59.9 Young People 1,152 5,906 4,754 8 4,762 74.5
Total 1,088 57,027 55,939 37 55,976 577.4 FTE Role Reduction - - - - - (7.1) Total 1,088 57,027 55,939 37 55,976 570.3
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Children's Social Care & Safeguarding 6 24,408 24,402 - 24,402 312.0 Integrated Services and Commissioning 84 10,540 10,456 - 10,456 131.0 Office of the Chief Officer (154) 15,580 15,734 29 15,763 59.9 Young People 1,152 5,869 4,717 8 4,725 74.5
Total 1,088 56,397 55,309 37 55,346 577.4 FTE Role Reduction - - - - - (19.0) Total 1,088 56,397 55,309 37 55,346 558.4
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Children's Social Care & Safeguarding 6 25,773 25,767 - 25,767 312.0 Integrated Services and Commissioning 84 10,527 10,443 - 10,443 131.0 Office of the Chief Officer (154) 14,168 14,322 29 14,351 59.9 Young People 1,152 5,864 4,712 8 4,720 74.5
Total 1,088 56,332 55,244 37 55,281 577.4 FTE Role Reduction - - - - - (19.0) Total 1,088 56,332 55,244 37 55,281 558.4
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Children's Social Care & Safeguarding 6 27,299 27,293 - 27,293 312.0 Integrated Services and Commissioning 84 10,525 10,441 - 10,441 131.0 Office of the Chief Officer (154) 12,634 12,788 29 12,817 59.9 Young People 1,152 5,862 4,710 8 4,718 74.5
Total 1,088 56,320 55,232 37 55,269 577.4 FTE Role Reduction - - - - - (19.0) Total 1,088 56,320 55,232 37 55,269 558.4
Customer and Local Services
Lead Minister | Minister for Social Security |
Accountable Officer | Chief Officer, Customer and Local Services |
Department | Customer and Local Services |
Further information on services provided | |
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Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations 12,530 12,786 12,971 13,188 Total revenue 12,530 12,786 12,971 13,188 Expenditure
Social benefit payments 94,091 97,202 100,395 102,302 Staff costs 18,632 18,461 18,646 18,863 Other operating expenses 3,948 3,889 3,889 3,889 Grants and subsidies payments 4,908 4,861 4,814 4,814 Impairments - - - - Finance costs - - - - Total expenditure 121,579 124,413 127,744 129,868 Net revenue expenditure (near cash) 109,049 111,627 114,773 116,680 Depreciation and amortisation 11 11 11 11 Net revenue expenditure after depreciation 109,060 111,638 114,784 116,691
Service Level Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Customer Operations 10,224 110,830 100,606 - 100,606 166.3 Customer Services 1,801 7,162 5,361 - 5,361 108.9 Local Services 505 3,587 3,082 11 3,093 12.5 Total 12,530 121,579 109,049 11 109,060 287.7 FTE Role Reduction - - - - - - Total 12,530 121,579 109,049 11 109,060 287.7
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Customer Operations 10,480 113,711 103,231 - 103,231 166.3 Customer Services 1,801 7,162 5,361 - 5,361 108.9 Local Services 505 3,540 3,035 11 3,046 12.5 Total 12,786 124,413 111,627 11 111,638 287.7 FTE Role Reduction - - - - - (2.8) Total 12,786 124,413 111,627 11 111,638 284.9
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Customer Operations 10,665 117,088 106,423 - 106,423 166.3 Customer Services 1,801 7,163 5,362 - 5,362 108.9 Local Services 505 3,493 2,988 11 2,999 12.5 Total 12,971 127,744 114,773 11 114,784 287.7 FTE Role Reduction - - - - - (7.1) Total 12,971 127,744 114,773 11 114,784 280.6
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Customer Operations 10,882 119,252 108,370 - 108,370 166.3 Customer Services 1,801 7,123 5,322 - 5,322 108.9 Local Services 505 3,493 2,988 11 2,999 12.5 Total 13,188 129,868 116,680 11 116,691 287.7 FTE Role Reduction - - - - - (7.1) Total 13,188 129,868 116,680 11 116,691 280.6
Infrastructure
Lead Minister | Minister for Infrastructure |
Accountable Officer | Chief Officer, Infrastructure and Environment |
Department | Infrastructure and Environment |
Further information on services provided | |
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Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey 41 41 41 41 Earned through operations 26,707 26,412 26,412 26,412 Total revenue 26,748 26,453 26,453 26,453 Expenditure
Social benefit payments - - - - Staff costs 34,857 33,162 33,162 33,162 Other operating expenses 52,443 51,567 48,197 47,822 Grants and subsidies payments 717 717 717 717 Impairments 26 26 26 26 Finance costs 1,605 1,605 1,605 1,605 Total expenditure 89,648 87,077 83,707 83,332 Net revenue expenditure (near cash) 62,900 60,624 57,254 56,879 Depreciation and amortisation 47,060 47,060 47,060 47,060 Net revenue expenditure after depreciation 109,960 107,684 104,314 103,939
Service Level Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Office of the Chief Officer 1,272 1,343 71 - 71 6.7 Sports 4,364 9,459 5,095 154 5,249 103.9 Operations and Transport 12,942 53,766 40,824 15,949 56,773 376.4 Property 8,170 25,080 16,910 30,957 47,867 50.8 Total 26,748 89,648 62,900 47,060 109,960 537.8 FTE Role Reduction - - - - - (2.0) Total 26,748 89,648 62,900 47,060 109,960 535.8
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Office of the Chief Officer 1,272 324 (948) - (948) 6.7 Sports 4,064 8,517 4,453 154 4,607 103.9 Operations and Transport 12,947 54,758 41,811 15,949 57,760 376.4 Property 8,170 23,478 15,308 30,957 46,265 50.8 Total 26,453 87,077 60,624 47,060 107,684 537.8 FTE Role Reduction - - - - - (2.0) Total 26,453 87,077 60,624 47,060 107,684 535.8
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Office of the Chief Officer 1,272 324 (948) - (948) 6.7 Sports 4,064 8,517 4,453 154 4,607 103.9 Operations and Transport 12,947 51,758 38,811 15,949 54,760 376.4 Property 8,170 23,108 14,938 30,957 45,895 50.8 Total 26,453 83,707 57,254 47,060 104,314 537.8 FTE Role Reduction - - - - - (2.0) Total 26,453 83,707 57,254 47,060 104,314 535.8
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Office of the Chief Officer 1,272 324 (948) - (948) 6.7 Sports 4,064 8,517 4,453 154 4,607 103.9 Operations and Transport 12,947 51,758 38,811 15,949 54,760 376.4 Property 8,170 22,733 14,563 30,957 45,520 50.8 Total 26,453 83,332 56,879 47,060 103,939 537.8 FTE Role Reduction - - - - - (2.0) Total 26,453 83,332 56,879 47,060 103,939 535.8
Environment
Lead Minister | Minister for the Environment |
Accountable Officer | Chief Officer, Infrastructure and Environment |
Department | Infrastructure and Environment |
Further information on services provided | |
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Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations 6,176 6,176 6,176 6,176 Total revenue 6,176 6,176 6,176 6,176 Expenditure
Social benefit payments - - - - Staff costs 15,016 14,951 15,039 15,039 Other operating expenses 2,773 2,124 2,385 2,385 Grants and subsidies payments 148 148 148 148 Impairments - - - - Finance costs 2 2 2 2 Total expenditure 17,939 17,225 17,574 17,574 Net revenue expenditure (near cash) 11,763 11,049 11,398 11,398 Depreciation and amortisation 233 233 233 233 Net revenue expenditure after depreciation 11,996 11,282 11,631 11,631
Service Level Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Office of the Chief Officer - 529 529 - 529 6.7 Natural Environment 829 7,874 7,045 68 7,113 75.4 Regulation 5,347 9,536 4,189 165 4,354 110.0 Total 6,176 17,939 11,763 233 11,996 192.1 FTE Role Reduction - - - - - - Total 6,176 17,939 11,763 233 11,996 192.1
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Office of the Chief Officer - 529 529 - 529 6.7 Natural Environment 829 7,767 6,938 68 7,006 77.4 Regulation 5,347 8,929 3,582 165 3,747 110.0 Total 6,176 17,225 11,049 233 11,282 194.1 FTE Role Reduction - - - - - (3.6) Total 6,176 17,225 11,049 233 11,282 190.5
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Office of the Chief Officer - 529 529 - 529 6.7 Natural Environment 829 8,116 7,287 68 7,355 77.4 Regulation 5,347 8,929 3,582 165 3,747 110.0 Total 6,176 17,574 11,398 233 11,631 194.1 FTE Role Reduction - - - - - (3.6) Total 6,176 17,574 11,398 233 11,631 190.5
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Office of the Chief Officer - 529 529 - 529 6.7 Natural Environment 829 8,116 7,287 68 7,355 77.4 Regulation 5,347 8,929 3,582 165 3,747 110.0 Total 6,176 17,574 11,398 233 11,631 194.1 FTE Role Reduction - - - - - (3.6) Total 6,176 17,574 11,398 233 11,631 190.5
Health and Community Services
Lead Minister | Minister for Health and Social Services |
Accountable Officer | Chief Officer, Health and Community Services |
Department | Health and Community Services |
Further information on services provided | |
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Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations 28,973 28,973 28,973 28,973 Total revenue 28,973 28,973 28,973 28,973 Expenditure
Social benefit payments 57 57 57 57 Staff costs 230,034 226,979 226,979 226,979 Other operating expenses 120,947 121,284 127,630 134,080 Grants and subsidies payments - - - - Impairments - - - - Finance costs - - - - Total expenditure 351,038 348,320 354,666 361,116 Net revenue expenditure (near cash) 322,065 319,347 325,693 332,143 Depreciation and amortisation 4,066 4,066 4,066 4,066 Net revenue expenditure after depreciation 326,131 323,413 329,759 336,209
Service Level Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Chief Nurse 92 6,145 6,053 - 6,053 62.8 Hospital and Community Service 27,503 313,079 285,576 4,066 289,642 2,697.1 Medical Director 1,378 11,853 10,475 - 10,475 138.9 Improvement & Innovation - 19,961 19,961 - 19,961 33.9 Total 28,973 351,038 322,065 4,066 326,131 2,932.7 FTE Role Reduction - - - - - (5.0) Total 28,973 351,038 322,065 4,066 326,131 2,927.7
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2026 Estimate |
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| Near-Cash | Net Revenue | Non-Cash | Net Revenue | FTE | |
£'000 |
| Income | Expenditure | Expenditure | Depreciation | Expenditure | Employees | |
Chief Nurse |
| 92 | 6,145 | 6,053 | - | 6,053 | 62.8 | |
Hospital and Community Service |
| 27,503 | 310,299 | 282,796 | 4,066 | 286,862 | 2,697.1 | |
Medical Director |
| 1,378 | 11,853 | 10,475 | - | 10,475 | 138.9 | |
Improvement & Innovation |
| - | 20,023 | 20,023 | - | 20,023 | 33.9 | |
Total |
| 28,973 | 348,320 | 319,347 | 4,066 | 323,413 | 2,932.7 | |
FTE Role Reduction |
| - | - | - | - | - | (5.0) | |
Total |
| 28,973 | 348,320 | 319,347 | 4,066 | 323,413 | 2,927.7 | |
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2027 Estimate |
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| Near-Cash | Net Revenue | Non-Cash | Net Revenue | FTE | |
£'000 |
| Income | Expenditure | Expenditure | Depreciation | Expenditure | Employees | |
Chief Nurse |
| 92 | 6,145 | 6,053 | - | 6,053 | 62.8 | |
Hospital and Community Service |
| 27,503 | 316,645 | 289,142 | 4,066 | 293,208 | 2,697.1 | |
Medical Director |
| 1,378 | 11,853 | 10,475 | - | 10,475 | 138.9 | |
Improvement & Innovation |
| - | 20,023 | 20,023 | - | 20,023 | 33.9 | |
Total |
| 28,973 | 354,666 | 325,693 | 4,066 | 329,759 | 2,932.7 | |
FTE Role Reduction |
| - | - | - | - | - | (5.0) | |
Total |
| 28,973 | 354,666 | 325,693 | 4,066 | 329,759 | 2,927.7 | |
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Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Chief Nurse 92 6,145 6,053 - 6,053 62.8 Hospital and Community Service 27,503 323,095 295,592 4,066 299,658 2,697.1 Medical Director 1,378 11,853 10,475 - 10,475 138.9 Improvement & Innovation - 20,023 20,023 - 20,023 33.9 Total 28,973 361,116 332,143 4,066 336,209 2,932.7 FTE Role Reduction - - - - - (5.0) Total 28,973 361,116 332,143 4,066 336,209 2,927.7
Jersey Overseas Aid
Lead Minister | Minister for International Development |
Accountable Officer | Executive Director, Jersey Overseas Aid |
Department | Jersey Overseas Aid |
Further information on services provided | |
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Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations - - - - Total revenue - - - - Expenditure
Social benefit payments - - - - Staff costs 755 777 777 777 Other operating expenses 373 387 387 387 Grants and subsidies payments 21,093 21,724 22,388 23,095 Impairments - - - - Finance costs - - - - Total expenditure 22,221 22,888 23,552 24,259 Net revenue expenditure (near cash) 22,221 22,888 23,552 24,259 Depreciation and amortisation - - - - Net revenue expenditure after depreciation 22,221 22,888 23,552 24,259
Service Level Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Grants to Overseas Aid Commission - 22,221 22,221 - 22,221 9.2 Total - 22,221 22,221 - 22,221 9.2 FTE Role Reduction - - - - - - Total - 22,221 22,221 - 22,221 9.2
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Grants to Overseas Aid Commission - 22,888 22,888 - 22,888 9.2 Total - 22,888 22,888 - 22,888 9.2 FTE Role Reduction - - - - - - Total - 22,888 22,888 - 22,888 9.2
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Grants to Overseas Aid Commission - 23,552 23,552 - 23,552 9.2 Total - 23,552 23,552 - 23,552 9.2 FTE Role Reduction - - - - - - Total - 23,552 23,552 - 23,552 9.2
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Grants to Overseas Aid Commission - 24,259 24,259 - 24,259 9.2 Total - 24,259 24,259 - 24,259 9.2 FTE Role Reduction - - - - - - Total - 24,259 24,259 - 24,259 9.2
Justice and Home Affairs
Lead Minister | Minister for Justice and Home Affairs |
Accountable Officer | Chief Officer, Justice and Home Affairs |
Department | Justice and Home Affairs |
Further information on services provided |
Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations 4,528 4,528 4,528 4,528 Total revenue 4,528 4,528 4,528 4,528 Expenditure
Social benefit payments - - - - Staff costs 38,727 38,576 38,626 38,626 Other operating expenses 7,942 7,734 7,728 7,728 Grants and subsidies payments 254 254 254 254 Impairments - - - - Finance costs 30 30 30 30 Total expenditure 46,953 46,594 46,638 46,638 Net revenue expenditure (near cash) 42,425 42,066 42,110 42,110 Depreciation and amortisation 1,000 1,000 1,000 1,000 Net revenue expenditure after depreciation 43,425 43,066 43,110 43,110
Service Level Analysis
Service Level Analysis
Net Net
2025 Estimate Near-Cash Revenue Non-Cash Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Health and Safety Inspectorate - 657 657 - 657 7.0 States of Jersey Ambulance Service 16 7,480 7,464 73 7,537 86.0 States of Jersey Fire and Rescue
Service 344 9,784 9,440 141 9,581 85.0
States of Jersey Prison Service 378 12,476 12,098 269 12,367 152.0 Jersey Field Squadron - 1,802 1,802 - 1,802 4.0 Jersey Customs and Immigration
Service 3,204 9,180 5,976 313 6,289 89.0
Justice and Home Affairs Directorate 9 4,732 4,723 193 4,916 44.0 Superintendent Registrar 577 842 265 11 276 11.4 Total 4,528 46,953 42,425 1,000 43,425 478.4 FTE Role Reduction - - - - - (1.0) Total 4,528 46,953 42,425 1,000 43,425 477.4
Service Level Analysis
Net Net
2026 Estimate Near-Cash Revenue Non-Cash Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Health and Safety Inspectorate - 657 657 - 657 7.0 States of Jersey Ambulance Service 16 7,495 7,479 73 7,552 86.0 States of Jersey Fire and Rescue 344 9,779 9,435 141 9,576 85.0
Service
States of Jersey Prison Service 378 12,476 12,098 269 12,367 152.0 Jersey Field Squadron - 1,837 1,837 - 1,837 4.0 Jersey Customs and Immigration
Service 3,204 9,180 5,976 313 6,289 89.0
Justice and Home Affairs Directorate 9 4,328 4,319 193 4,512 44.0 Superintendent Registrar 577 842 265 11 276 11.4 Total 4,528 46,594 42,066 1,000 43,066 478.4 FTE Role Reduction - - - - - (3.0) Total 4,528 46,594 42,066 1,000 43,066 475.4
Service Level Analysis
Net Net
2027 Estimate Near-Cash Revenue Non-Cash Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Health and Safety Inspectorate - 657 657 - 657 7.0 States of Jersey Ambulance Service 16 7,518 7,502 73 7,575 86.0 States of Jersey Fire and Rescue
Service 344 9,773 9,429 141 9,570 85.0 States of Jersey Prison Service 378 12,476 12,098 269 12,367 152.0 Jersey Field Squadron - 1,871 1,871 - 1,871 4.0 Jersey Customs and Immigration Service 3,204 9,180 5,976 313 6,289 89.0 Justice and Home Affairs Directorate 9 4,321 4,312 193 4,505 44.0 Superintendent Registrar 577 842 265 11 276 11.4 Total 4,528 46,638 42,110 1,000 43,110 478.4 FTE Role Reduction - - - - - (3.0) Total 4,528 46,638 42,110 1,000 43,110 475.4
Service Level Analysis
Net Net
2028 Estimate Near-Cash Revenue Non-Cash Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees
Health and Safety Inspectorate - 657 657 - 657 7.0 States of Jersey Ambulance Service 16 7,518 7,502 73 7,575 86.0 States of Jersey Fire and Rescue 344 9,773 9,429 141 9,570 85.0
Service
States of Jersey Prison Service 378 12,476 12,098 269 12,367 152.0 Jersey Field Squadron - 1,871 1,871 - 1,871 4.0 Jersey Customs and Immigration 3,204 9,180 5,976 313 6,289 89.0
Service
Justice and Home Affairs Directorate 9 4,321 4,312 193 4,505 44.0 Superintendent Registrar 577 842 265 11 276 11.4 Total 4,528 46,638 42,110 1,000 43,110 478.4 FTE Role Reduction - - - - - (3.0) Total 4,528 46,638 42,110 1,000 43,110 475.4
States of Jersey Police
Lead Minister | Minister for Justice and Home Affairs |
Accountable Officer | Chief Officer of the States of Jersey Police |
Department | States of Jersey Police |
Further information on services provided | |
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Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations 168 168 168 168 Total revenue 168 168 168 168 Expenditure
Social benefit payments - - - - Staff costs 27,558 27,371 27,371 27,371 Other operating expenses 2,795 2,772 2,751 2,751 Grants and subsidies payments - - - - Impairments - - - - Finance costs - - - - Total expenditure 30,353 30,143 30,122 30,122 Net revenue expenditure (near cash) 30,185 29,975 29,954 29,954 Depreciation and amortisation 650 650 650 650 Net revenue expenditure after depreciation 30,835 30,625 30,604 30,604
Service Level Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees States of Jersey Police Service 168 30,353 30,185 650 30,835 349.0 Total 168 30,353 30,185 650 30,835 349.0 FTE Role Reduction - - - - - (2.0) Total 168 30,353 30,185 650 30,835 347.0
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees States of Jersey Police Service 168 30,143 29,975 650 30,625 349.0 Total 168 30,143 29,975 650 30,625 349.0 FTE Role Reduction - - - - - (4.7) Total 168 30,143 29,975 650 30,625 344.3
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees States of Jersey Police Service 168 30,122 29,954 650 30,604 349.0 Total 168 30,122 29,954 650 30,604 349.0 FTE Role Reduction - - - - - (4.7) Total 168 30,122 29,954 650 30,604 344.3
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees States of Jersey Police Service 168 30,122 29,954 650 30,604 349.0 Total 168 30,122 29,954 650 30,604 349.0 FTE Role Reduction - - - - - (4.7) Total 168 30,122 29,954 650 30,604 344.3
Ministry of External Relations
Lead Minister | Minister for External Relations |
Accountable Officer | Chief Officer, External Relations |
Department | External Relations |
Further information on services provided |
Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations 330 330 330 330 Total revenue 330 330 330 330 Expenditure
Social benefit payments - - - - Staff costs 1,976 1,897 1,897 1,897 Other operating expenses 527 554 554 554 Grants and subsidies payments 1,234 1,207 1,207 1,207 Impairments - - - - Finance costs - - - - Total expenditure 3,737 3,658 3,658 3,658 Net revenue expenditure (near cash) 3,407 3,328 3,328 3,328 Depreciation and amortisation - - - - Net revenue expenditure after depreciation 3,407 3,328 3,328 3,328
Service Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees External Relations 330 3,737 3,407 - 3,407 17.0 Total 330 3,737 3,407 - 3,407 17.0 FTE Role Reduction - - - - - - Total 330 3,737 3,407 - 3,407 17.0
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees External Relations 330 3,658 3,328 - 3,328 17.0 Total 330 3,658 3,328 - 3,328 17.0 FTE Role Reduction - - - - - (1.0) Total 330 3,658 3,328 - 3,328 16.0
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees External Relations 330 3,658 3,328 - 3,328 17.0 Total 330 3,658 3,328 - 3,328 17.0 FTE Role Reduction - - - - - (1.0) Total 330 3,658 3,328 - 3,328 16.0
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees External Relations 330 3,658 3,328 - 3,328 17.0 Total 330 3,658 3,328 - 3,328 17.0 FTE Role Reduction - - - - - (1.0) Total 330 3,658 3,328 - 3,328 16.0
Economic Development, Tourism, Sport, and Culture
Lead Minister | Minister for Sustainable Economic Development |
Accountable Officer | Chief Officer, Department for the Economy |
Department | Economy |
Further information on services provided | |
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Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations - - - - Total revenue - - - - Expenditure
Social benefit payments - - - - Staff costs 5,109 4,725 4,725 4,725 Other operating expenses 4,471 4,693 4,911 5,154 Grants and subsidies payments 27,436 27,436 27,436 27,436 Impairments - - - - Finance costs - - - - Total expenditure 37,016 36,854 37,072 37,315 Net revenue expenditure (near cash) 37,016 36,854 37,072 37,315 Depreciation and amortisation - - - - Net revenue expenditure after depreciation 37,016 36,854 37,072 37,315
Service Level Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Local and Digital Economy - 32,465 32,465 - 32,465 28.0 Future Economy - 534 534 - 534 4.0 Economics - 1,897 1,897 - 1,897 7.0 Management and Governance - 882 882 - 882 4.5 Intellectual Property - 240 240 - 240 - Cyber Security - 998 998 - 998 6.0 Total - 37,016 37,016 - 37,016 49.5 FTE Role Reduction - - - - - - Total - 37,016 37,016 - 37,016 49.5
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Local and Digital Economy - 32,303 32,303 - 32,303 28.0 Future Economy - 534 534 - 534 4.0 Economics - 1,897 1,897 - 1,897 7.0 Management and Governance - 882 882 - 882 4.5 Intellectual Property - 240 240 - 240 - Cyber Security - 998 998 - 998 6.0 Total - 36,854 36,854 - 36,854 49.5 FTE Role Reduction - - - - - (6.0) Total - 36,854 36,854 - 36,854 28.0
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Local and Digital Economy - 32,521 32,521 - 32,521 28.0 Future Economy - 534 534 - 534 4.0 Economics - 1,897 1,897 - 1,897 7.0 Management and Governance - 882 882 - 882 4.5 Intellectual Property - 240 240 - 240 - Cyber Security - 998 998 - 998 6.0 Total - 37,072 37,072 - 37,072 49.5 FTE Role Reduction - - - - - (6.0) Total - 37,072 37,072 - 37,072 43.5
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Local and Digital Economy - 32,764 32,764 - 32,764 28.0 Future Economy - 534 534 - 534 4.0 Economics - 1,897 1,897 - 1,897 7.0 Management and Governance - 882 882 - 882 4.5 Intellectual Property - 240 240 - 240 - Cyber Security - 998 998 - 998 6.0 Total - 37,315 37,315 - 37,315 49.5 FTE Role Reduction - - - - - (6.0) Total - 37,315 37,315 - 37,315 43.5
Financial Services
Lead Minister | Minister for External Relations |
Accountable Officer | Chief Officer, Department for the Economy |
Department | Economy |
Further information on services provided |
Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations - - - - Total revenue - - - - Expenditure
Social benefit payments - - - - Staff costs 4,276 4,166 4,166 4,166 Other operating expenses 723 687 662 662 Grants and subsidies payments 5,887 5,887 5,887 5,887 Impairments - - - - Finance costs - - - - Total expenditure 10,886 10,740 10,715 10,715 Net revenue expenditure (near cash) 10,886 10,740 10,715 10,715 Depreciation and amortisation - - - - Net revenue expenditure after depreciation 10,886 10,740 10,715 10,715
Service Level Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Financial Services - 6,999 6,999 - 6,999 6.0 Financial Crime - 1,321 1,321 - 1,321 5.0 Financial Intelligence Unit - 2,566 2,566 - 2,566 35.0 Total - 10,886 10,886 - 10,886 46.0 FTE Role Reduction - - - - - - Total - 10,886 10,886 - 10,886 46.0
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Financial Services - 6,956 6,956 - 6,956 6.0 Financial Crime - 1,263 1,263 - 1,263 5.0 Financial Intelligence Unit - 2,521 2,521 - 2,521 35.0 Total - 10,740 10,740 - 10,740 46.0 FTE Role Reduction - - - - - (2.0) Total - 10,740 10,740 - 10,740 44.0
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Financial Services - 6,956 6,956 - 6,956 6.0 Financial Crime - 1,263 1,263 - 1,263 5.0 Financial Intelligence Unit - 2,496 2,496 - 2,496 35.0 Total - 10,715 10,715 - 10,715 46.0 FTE Role Reduction - - - - - (2.0) Total - 10,715 10,715 - 10,715 44.0
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Financial Services - 6,956 6,956 - 6,956 6.0 Financial Crime - 1,263 1,263 - 1,263 5.0 Financial Intelligence Unit - 2,496 2,496 - 2,496 35.0 Total - 10,715 10,715 - 10,715 46.0 FTE Role Reduction - - - - - (2.0) Total - 10,715 10,715 - 10,715 44.0
Treasury and Exchequer
Lead Minister | Minister for Treasury and Resources |
Accountable Officer | Treasurer of the States and Chief Officer, Treasury and Exchequer |
Department | Treasury and Exchequer |
Further information on services provided | |
|
Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey - - - - Earned through operations 4,353 4,353 4,353 4,353 Total revenue 4,353 4,353 4,353 4,353 Expenditure
Social benefit payments - - - - Staff costs 31,372 29,859 29,859 29,859 Other operating expenses 17,765 16,835 16,835 16,835 Grants and subsidies payments - - - - Impairments 5 5 5 5 Finance costs 1,910 940 940 940 Total expenditure 51,052 47,639 47,639 47,639 Net revenue expenditure (near cash) 46,699 43,286 43,286 43,286 Depreciation and amortisation 1,570 1,570 1,570 1,570 Net revenue expenditure after depreciation 48,269 44,856 44,856 44,856
Service Level Analysis
Service Level Analysis
Net Net
2025 Estimate Near-Cash Revenue Non-Cash Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees
Finance Business Partners, Analytics &
Management Information - 4,614 4,614 - 4,614 69.0
Finance Hub 3,007 6,035 3,028 - 3,028 63.5 Revenue Jersey 214 14,163 13,949 1,570 15,519 169.0 Assurance and Risk 15 2,352 2,337 - 2,337 18.0 Strategic Finance 35 3,368 3,333 - 3,333 33.3 Treasury and Investment Management 1,082 14,553 13,471 - 13,471 19.0 Commercial Services - 3,764 3,764 - 3,764 41.0 Corporate Costs - 2,203 2,203 - 2,203 - Total 4,353 51,052 46,699 1,570 48,269 412.8 FTE Role Reduction - - - - - (10.0) Total 4,353 51,052 46,699 1,570 48,269 402.8
Service Level Analysis
Net Net
2026 Estimate Near-Cash Revenue Non-Cash Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees
Finance Business Partners, Analytics & - 4,614 4,614 - 4,614 69.0 Management Information
Finance Hub 3,007 6,035 3,028 - 3,028 63.5 Revenue Jersey 214 14,163 13,949 1,570 15,519 169.0 Assurance and Risk 15 2,352 2,337 - 2,337 18.0 Strategic Finance 35 1,855 1,820 - 1,820 33.3 Treasury and Investment Management 1,082 13,623 12,541 - 12,541 19.0 Commercial Services - 3,764 3,764 - 3,764 41.0 Corporate Costs - 1,233 1,233 - 1,233 - Total 4,353 47,639 43,286 1,570 44,856 412.8 FTE Role Reduction - - - - - (25.0) Total 4,353 47,639 43,286 1,570 44,856 387.8
Service Level Analysis
Net Net
2027 Estimate Near-Cash Revenue Non-Cash Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees
Finance Business Partners, Analytics &
Management Information - 4,614 4,614 - 4,614 69.0
Finance Hub 3,007 6,035 3,028 - 3,028 63.5 Revenue Jersey 214 14,163 13,949 1,570 15,519 169.0 Assurance and Risk 15 2,352 2,337 - 2,337 18.0 Strategic Finance 35 1,855 1,820 - 1,820 33.3 Treasury and Investment Management 1,082 13,623 12,541 - 12,541 19.0 Commercial Services - 3,764 3,764 - 3,764 41.0 Corporate Costs - 1,233 1,233 - 1,233 - Total 4,353 47,639 43,286 1,570 44,856 412.8 FTE Role Reduction - - - - - (25.0) Total 4,353 47,639 43,286 1,570 44,856 387.8
Service Level Analysis |
|
|
|
|
|
|
Net Net
2028 Estimate Near-Cash Revenue Non-Cash Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees
Finance Business Partners, Analytics &
Management Information - 4,614 4,614 - 4,614 69.0
Finance Hub 3,007 6,035 3,028 - 3,028 63.5 Revenue Jersey 214 14,163 13,949 1,570 15,519 169.0 Assurance and Risk 15 2,352 2,337 - 2,337 18.0 Strategic Finance 35 1,855 1,820 - 1,820 33.3 Treasury and Investment Management 1,082 13,623 12,541 - 12,541 19.0 Commercial Services - 3,764 3,764 - 3,764 41.0 Corporate Costs - 1,233 1,233 - 1,233 - Total 4,353 47,639 43,286 1,570 44,856 412.8 FTE Role Reduction - - - - - (25.0) Total 4,353 47,639 43,286 1,570 44,856 387.8
Non-Ministerial Departments
Head of Expenditure | Accountable Officer | Further information on services provided |
Bailiff 's Chambers | Chief Officer, Bailiff 's Chambers | |
| ||
Law Officers' Department | Practice Director, Law Officers Department | |
| ||
Judicial Greffe | Judicial Greffier | |
| ||
Viscount's Department | Viscount | |
| ||
Official Analyst | Official Analyst | |
Office of the Lieutenant Governor | Chief of Staff and Private Secretary | |
| ||
Probation | Chief Probation Officer | |
Comptroller and Auditor General | Comptroller and Auditor General | |
|
Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
2025 2026 2027 2028 £'000 Estimate Estimate Estimate Estimate Revenue
Levied by the States of Jersey 365 365 365 365 Earned through operations 3,165 3,167 3,169 3,172 Total revenue 3,530 3,532 3,534 3,537 Expenditure
Social benefit payments - - - - Staff costs 26,722 26,991 26,998 27,006 Other operating expenses 13,319 13,032 13,114 13,142 Grants and subsidies payments 90 90 90 90 Impairments - - - - Finance costs 15 15 15 15 Total expenditure 40,146 40,128 40,217 40,253 Net revenue expenditure (near cash) 36,616 36,596 36,683 36,716 Depreciation and amortisation 85 85 85 85 Net revenue expenditure after depreciation 36,701 36,681 36,768 36,801
Service Level Analysis
Service Level Analysis
Net Net
2025 Estimate Near-Cash Revenue Non-Cash Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Bailiff 's Chambers
Bailiff 's Chamber 52 3,372 3,320 - 3,320 18.7 Court and Case Costs - 480 480 - 480 - Law Officers' Department
Law Officers General 127 13,031 12,904 - 12,904 105.7 Court and Case Costs - 1,111 1,111 - 1,111 -
Judicial Greffe
Judicial Greffe - General 2,094 6,111 4,017 - 4,017 53.1 Court and Case Costs - 5,951 5,951 - 5,951 - Viscount's Department
Viscount's Department 919 3,289 2,370 24 2,394 32.8 Court and Case Costs - 246 246 - 246 - Official Analyst 53 837 784 61 845 7.7 Office of the Lieutenant Governor 148 1,061 913 - 913 14.9 Probation
Probation and Aftercare Service 44 3,243 3,199 - 3,199 33.7 Court and Case Costs - 125 125 - 125 1.0 Comptroller & Auditor General 93 1,289 1,196 - 1,196 - Total 3,530 40,146 36,616 85 36,701 267.6 FTE Role Reduction - - - - - - Total 3,530 40,146 36,616 85 36,701 267.6
Service Level Analysis
Net Net
2026 Estimate Near-Cash Revenue Non-Cash Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Bailiff 's Chambers
Bailiff 's Chamber 52 3,174 3,122 - 3,122 18.7 Court and Case Costs - 480 480 - 480 - Law Officers' Department
Law Officers General 127 13,236 13,109 - 13,109 105.7 Court and Case Costs - 1,111 1,111 - 1,111 -
Judicial Greffe
Judicial Greffe - General 2,094 6,067 3,973 - 3,973 53.1 Court and Case Costs - 5,955 5,955 - 5,955 - Viscount's Department
Viscount's Department 919 3,284 2,365 24 2,389 32.8 Court and Case Costs - 246 246 - 246 - Official Analyst 53 840 787 61 848 7.7 Office of the Lieutenant Governor 148 1,061 913 - 913 14.9 Probation
Probation and Aftercare Service 44 3,267 3,223 - 3,223 34.7 Court and Case Costs - 125 125 - 125 1.0 Comptroller & Auditor General 95 1,282 1,187 - 1,187 - Total 3,532 40,128 36,596 85 36,681 268.6 FTE Role Reduction - - - - - - Total 3,532 40,128 36,596 85 36,681 268.6
Service Level Analysis
Net Net
2027 Estimate Near-Cash Revenue Non-Cash Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Bailiff 's Chambers
Bailiff 's Chamber 52 3,176 3,124 - 3,124 18.7 Court and Case Costs - 480 480 - 480 - Law Officers' Department
Law Officers General 127 13,236 13,109 - 13,109 105.7 Court and Case Costs - 1,111 1,111 - 1,111 -
Judicial Greffe
Judicial Greffe - General 2,094 6,067 3,973 - 3,973 53.1 Court and Case Costs - 5,959 5,959 - 5,959 - Viscount's Department
Viscount's Department 919 3,284 2,365 24 2,389 32.8 Court and Case Costs - 246 246 - 246 - Official Analyst 53 890 837 61 898 7.7 Office of the Lieutenant Governor 148 1,061 913 - 913 14.9 Probation
Probation and Aftercare Service 44 3,270 3,226 - 3,226 34.7 Court and Case Costs - 125 125 - 125 1.0 Comptroller & Auditor General 97 1,312 1,215 - 1,215 - Total 3,534 40,217 36,683 85 36,768 268.6 FTE Role Reduction - - - - - - Total 3,534 40,217 36,683 85 36,768 268.6
Service Level Analysis
Net Net
2028 Estimate Near-Cash Revenue Non-Cash Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees Bailiff 's Chambers
Bailiff 's Chamber 52 3,179 3,127 - 3,127 18.7 Court and Case Costs - 480 480 - 480 - Law Officers' Department
Law Officers General 127 13,236 13,109 - 13,109 105.7 Court and Case Costs - 1,111 1,111 - 1,111 -
Judicial Greffe
Judicial Greffe - General 2,094 6,067 3,973 - 3,973 53.1 Court and Case Costs - 5,963 5,963 - 5,963 - Viscount's Department
Viscount's Department 919 3,284 2,365 24 2,389 32.8 Court and Case Costs - 246 246 - 246 - Official Analyst 53 890 837 61 898 7.7 Office of the Lieutenant Governor 148 1,061 913 - 913 14.9 Probation
Probation and Aftercare Service 44 3,264 3,220 - 3,220 34.7 Court and Case Costs - 125 125 - 125 1.0 Comptroller & Auditor General 100 1,347 1,247 - 1,247 - Total 3,537 40,253 36,716 85 36,801 268.6 FTE Role Reduction - - - - - - Total 3,537 40,253 36,716 85 36,801 268.6
Revenue Expenditure Growth
Revenue Expenditure Growth
£'000 2025 2026 2027 2028 Reference Description Estimate Estimate Estimate Estimate
Bailiff 's Chamber
I-BAC-GP25-001 Court & Case Costs 174 174 174 174
Comptroller and Auditor General
I-CAG-GP25-001 Contractual Inflation - - - 32
Judicial Greffe
I-JUG-GP25-001 Staff Resources, Legal Aid Costs & Court Refurbishment 860 820 824 828
Law Officers' Department
I-LOD-GP25-001 Staff Resources for Additional Cases 258 463 463 463
Probation
I-PRO-GP25-001 Staff Resources, Recharge Removal & Fleet Management 268 292 295 289
Viscount's Department
I-VID-GP25-001 Staff Resources 114 109 109 109 Total 1,674 1,858 1,865 1,895
Summary of Revenue Growth Allocations
I-BAC-GP25-001 Court & Case Costs
Court and Case Costs is set as an estimate for the annual spend for all costs associated with legal and court related functions. There has been a sustained increase in the number of court hearings and related activities increasing pressure on existing resource. In addition, the Access to Justice (Jersey) Law 2019 requires for the provision of sufficient resources for the purpose of meeting payments under the Legal Aid Scheme, the fees for which have been reviewed and updated for the first time since 2017. This allocation will provide the required funding to cover additional costs due to the increase in the court and case activity and fulfil the requirement of the Access to Justice (Jersey) Law 2019.
I-C&AG-GP25-001 Contractual Inflation
Increased funding requirements in 2024 and 2025 represent one-off unavoidable events. Specifically for the recruitment of two new Board members when current terms of office expire, and recruitment of a new Comptroller and Auditor General, to commence during the latter part of 2025 so a new Comptroller and Auditor General is in place when the current term ends on 31 December 2026. The estimated requirement for 2027 is based on the position for 2026 making a prudent allowance for the impact of UK and Jersey inflation taking into account the forecasts of HM Treasury, the Office of Budget Responsibility and the Fiscal Policy Panel to reflect the contractual nature of over 95% of our spend.
I-JUG-GP25-001 Staff Resources, Legal Aid Costs & Court Refurbishment
The Judicial Greffe's primary function is to support the delivery of, and access to, justice in Jersey. The organisation is responsible for the provision of judicial, secretarial, administrative, and interlocutory support for the Island's Courts and Tribunals including the Court of Appeal, the Royal Court, the Magistrates Court, the Petty Debts Court and seven Tribunals. The Department also supports a variety of areas of judicial work including intellectual property registrations, land registration and wills. This will ensure the continued effective running of the Court Service and will enhance the delivery of justice in Jersey. The outcomes will maintain access to justice and improve the effectiveness of the Court infrastructure to meet Jersey's social and economic needs and maintain the Island's international reputation.
I-LOD-GP25-001 Staff Resources for Additional Cases
The workload of the criminal courts team within the Law Officers' Department has increased significantly with a rise in cases being sent to the Royal Court and the Magistrate's Court as well as an increase in advice files opened and the incorporation of new work streams, such as Violence against Women and Girls. The funding request is to add needed resource to the existing team.
I-PRO-GP25-001 Staff Resources, Recharge Removal and Fleet Management
The Probation Service requires essential extra resource and budget realignment to fulfil its statutory functions in criminal justice and family law and community service scheme. Investment will cover increased demands on the community service scheme, the need to replace aging vehicles, and investment in locally trained manpower to obtain best value.
I-VID-GP25-001 Staff Resources
The Viscount's Department is responsible for executing orders made by the Royal Court of Jersey, as well as certain other activities set out in statute. The investment will support much needed resourcing of the small team to match the increasing volume and complexity of workloads.
States Assembly
Head of Expenditure | Accountable Officer | Further information on services provided |
States Assembly | Greffier of the States | |
|
Statement of Comprehensive Net Expenditure
Statement of Comprehensive Net Expenditure
| 2025 | 2026 | 2027 | 2028 |
£'000 | Estimate | Estimate | Estimate | Estimate |
Revenue |
|
|
|
|
Levied by the States of Jersey | - | - | - | - |
Earned through operations | - | - | - | - |
Total revenue | - | - | - | - |
Expenditure |
|
|
|
|
Social benefit payments | - | - | - | - |
Staff costs | 9,462 | 9,545 | 9,626 | 9,711 |
Other operating expenses | 1,470 | 1,670 | 1,470 | 1,470 |
Grants and subsidies payments | - | - | - | - |
Impairments | - | - | - | - |
Finance costs | - | - | - | - |
Total expenditure | 10,932 | 11,215 | 11,096 | 11,181 |
Net revenue expenditure (near cash) | 10,932 | 11,215 | 11,096 | 11,181 |
Depreciation and amortisation | - | - | - | - |
Net revenue expenditure after depreciation | 10,932 | 11,215 | 11,096 | 11,181 |
Service Level Analysis
Service Level Analysis
2025 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees States Assembly General - 3,758 3,758 - 3,758 3.0 Committees and Panels - 2,301 2,301 - 2,301 24.0 Members' Services and Renumeration - 1,936 1,936 - 1,936 19.0 Law Drafting - 1,907 1,907 - 1,907 12.5 Digital and Public Engagement - 1,030 1,030 - 1,030 12.0 Total - 10,932 10,932 - 10,932 70.5 FTE Role Reduction - - - - - - Total - 10,932 10,932 - 10,932 70.5
Service Level Analysis
2026 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees States Assembly General - 3,841 3,841 - 3,841 3.0 Committees and Panels - 2,301 2,301 - 2,301 24.0 Members' Services and Renumeration - 1,936 1,936 - 1,936 19.0 Law Drafting - 1,907 1,907 - 1,907 12.5 Digital and Public Engagement - 1,230 1,230 - 1,230 12.0 Total - 11,215 11,215 - 11,215 70.5 FTE Role Reduction - - - - - - Total - 11,215 11,215 - 11,215 70.5
Service Level Analysis
2027 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees States Assembly General - 3,922 3,922 - 3,922 3.0 Committees and Panels - 2,301 2,301 - 2,301 24.0 Members' Services and Renumeration - 1,936 1,936 - 1,936 19.0 Law Drafting - 1,907 1,907 - 1,907 12.5 Digital and Public Engagement - 1,030 1,030 - 1,030 12.0 Total - 11,096 11,096 - 11,096 70.5 FTE Role Reduction - - - - - - Total - 11,096 11,096 - 11,096 70.5
Service Level Analysis
2028 Estimate Near-Cash Net Revenue Non-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Depreciation Expenditure Employees States Assembly General - 4,007 4,007 - 4,007 3.0 Committees and Panels - 2,301 2,301 - 2,301 24.0 Members' Services and Renumeration - 1,936 1,936 - 1,936 19.0 Law Drafting - 1,907 1,907 - 1,907 12.5 Digital and Public Engagement - 1,030 1,030 - 1,030 12.0 Total - 11,181 11,181 - 11,181 70.5 FTE Role Reduction - - - - - - Total - 11,181 11,181 - 11,181 70.5
Revenue Expenditure Growth
Revenue Expenditure Growth
£'000 Reference | Description | 2025 Estimate | 2026 Estimate | 2027 Estimate | 2028 Estimate |
I-STA-GP25-001 | Member and Staff Costs and Election 26' | 553 | 836 | 717 | 802 |
Total |
| 553 | 836 | 717 | 802 |
Summary of Revenue Growth Allocations
I-STA-GP25-001 Members and Staff Costs and Election 26'
The current Reviewer's determination presented to the States in October 2023 and her recommendations took automatic effect as follows:
• The salary for each States Member shall be increased each year in line with the Average Earnings Index (AEI) published that year by Statistics Jersey taking effect 1 October each year
• States Members' Pension Scheme; namely that the employer' contribution should be increased from 10% to 16% with effect from 1st January 2024
As a consequence of the review, greater expenditure on the Assembly budget will cause a shortfall from 2025 which this bid seeks to address. It is also a requirement of the Elections (Jersey) Law 2002 that the costs incurred through elections for Deputies are met by the States and this one-off budget will fund the costs of the 2026 elections.
CBP001149
Designed and produced by the Government of Jersey Communications Team
[1] Strategic Housing and Regeneration team maps to Minister for Housing & Public Health Directorate maps to Minister for Health and Social Services.
[2] Although the Social Security Minister is the lead Minister for most CLS services, the department performs functions related to Housing, Control of Housing and Work Law, Student Finance, and the Crematorium which come under the Minister for Housing, Chief Minister, Minister for Education and Lifelong Learning and the Minister for Health and Social Services.
[3] Health and Safety Inspectorate maps to Minister for Social Security
[4] Intellectual Property is included within the Economic Development, Tourism, Sport & Culture head of expenditure but maps to the Minister for External Relations
[5] Corporate Portfolio Management Office & Risk maps to Chief Minister
[6] As budgets for Arts, Heritage and Culture have now been increased to 1% of Net Revenue Expenditure, in future, this level will now be maintained and increased by RPI
[7] The table shows changes in net revenue expenditure for departmental heads of expenditure including pay and non-pay inflation for all years based on FPP economic assumptions. Inflation provisions held in the central reserve have been fully allocated to heads of expenditure, based on those assumptions. The table is for illustrative purposes only and does not reflect proposed approvals.