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Budget 2008 (P.164-2007) amendment

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STATES OF JERSEY

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BUDGET 2008 (P.164/2007): AMENDMENT

Lodged au Greffe on 6th November 2007 by Deputy A. Breckon of St. Saviour

STATES GREFFE

BUDGET 2008 (P.164/2007): AMENDMENT ____________

At the end of paragraph (a), after the words"as set out in the Budget Statement" insert the words

" e x c ept that the estimate of total taxation revenue shall be increased by £3.5 million by increasing the rates of stamp duty shown on page 25 of the Budget Statement for properties valued over£1,000,001 as follows –

Property Value (£) 0 – 50,000

50,001 300,000 300,001 500,000 500,001 700,000 700,001 1,000,000 1,000,001 2,000,000

> 2,000,001


Current Duty Rate (%) 0.50

1.50

2.00

2.50

3.00

4.00

5.00

DEPUTY A. BRECKON OF ST. SAVIOUR

REPORT

From time to time these rates of stamp duty have been changed and I believe that they are due for review again.

My  amendments  seek  to  target  property  transactions  over £1  million  and  therefore  will  have  no  effect  on properties below this sale price, and it follows that they will have little or no effect on the majority of the Jersey population.

Share Transfer Property

I believe the same rates above should be incorporated into a similar scale for share transfer property. Financial

Taxation collected in this area will increase depending upon the number of properties transacted and their value increasing in any year. A current estimate is that £3.5  million could be raised in the next financial year.

Manpower

There are no manpower increases required as a result of this amendment.