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Scrutiny Publish Report on Revenue Administration Law

Feb 22, 2019

The Corporate Services Scrutiny Panel has published a report on the Government’s proposals to reform Jersey’s tax system. The report highlights concerns raised by some stakeholders about the Government’s proposals and recommends that, if the law is approved, the Minister for Treasury and Resources commits to a clear timetable for other areas of tax reform. 

The Draft Revenue Administration (Jersey) Law is due to be debated by the States Assembly on 26th February. It establishes the office of the Comptroller of Revenue (in place of the existing Comptroller of Taxes); and introduces a number of modernisations to the administration of Jersey’s tax system, much of which has not been updated since 1961.
The Panel received six submissions to its review, many of which offered detailed and technical comments on the draft law. Three public hearings were also held in order to take oral evidence on the draft law. All evidence received has been published on the States Assembly website ( These include copies of submissions, webcasts and transcripts of the public hearings.
The Panel has lodged an amendment to the draft Law in relation to the setting of penalty interest rates and the right to appeal a “production notice” in a manner in line with current Income Tax law. The Panel’s amendment can be viewed here.
Deputy Steve Ahier, Deputy Chairman of the Panel, commented: “We have been presented evidence which highlights the need to reform Jersey’s tax laws, which date back to 1961. However, we have also received submissions that express concern about the lack of balance in the draft law, and the lack of priority given to other much needed pieces of tax legislation. We have recommended that the Minister for Treasury and Resources commits to a clear timetable for other areas of tax reform, and we will be monitoring the Minister’s progress in delivering these other reforms.”

S.R.3/2019 Draft Revenue Administration (Jersey) Law

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