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WQ.171/2018
WRITTEN QUESTION TO THE MINISTER FOR TREASURY AND RESOURCES
BY DEPUTY M. TADIER OF ST. BRELADE
ANSWER TO BE TABLED ON TUESDAY 25th SEPTEMBER 2018
Question
Further to the response to Oral Question 102/2018, will the Minister confirm the number of Jersey taxpayers living overseas deemed to have been adversely affected by the removal of marginal relief for non-resident pensioners; and will she advise what steps she is currently taking, if any, to address the concerns raised by this group of people?
Answer
Based on the non-resident tax returns submitted for the 2015 year of assessment (the last year of assessment for which non-residents relief was available), the Taxes Office continues to estimate that a very small number of those non-residents live in jurisdictions where they are legally unable to gain relief against local taxes for taxes paid in Jersey in respect of Jersey-source income (such as pension income arising in Jersey – excluding social security pension which is statutorily exempt in the hands of non-resident individuals). This group has previously been estimated to be approximately 20-30 non-resident taxpayers.
Prior to the 2015 year of assessment the Taxes Office periodically reviewed non-resident taxpayers and determined that a number were no longer required to submit non-resident tax returns on an annual basis to claim non-resident relief; it is not possible to specify the number of individuals in these circumstances however it is considered to be a small group.
As previously indicated I will be seeking to bring forward proposals in my first Budget, which will be lodged on 8 October 2018, to provide targeted reliefs to address some of the concerns raised by non-resident individuals.