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Current year taxation

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WQ.302/2020

WRITTEN QUESTION TO THE MINISTER FOR TREASURY AND RESOURCES BY DEPUTY R.J. WARD OF ST. HELIER

ANSWER TO BE TABLED ON TUESDAY 8th SEPTEMBER 2020

Question

In light of the proposal to move all taxpayers who pay Income Tax on a prior-year basis to pay on a current- year basis, will the Minister state what the anticipated impact would be on income to the States of waiving the first proportion of remaining tax owed for 2019 at the following levels –

  1. £1,000;
  2. £2,000; and
  3. £3,000?

Answer

Based on the latest information held (in respect of the 2018 year of assessment), the estimated impact on States income of waiving the first proportion of tax owed as indicated in the question is as follows:-

 

Level of Reduction

Cost

£1,000

£29m

£2,000

£56m

£3,000

£80m

This assumes no retrospective repayment to former prior year basis taxpayers or current year basis taxpayers.