Social Security
(Long-Term Care Contributions) (Jersey) Order 2014
Official
Consolidated Version
This is an official
version of consolidated legislation compiled and issued under the authority of
the Legislation (Jersey) Law 2021.
Showing the law
from 22 August 2024 to Current
Social Security
(Long-Term Care Contributions) (Jersey) Order 2014
1 Exception
from liability to pay LTC contribution for non-taxpayer[1]
An insured person is not
liable to pay an LTC contribution for a year if the person is not liable to pay
income tax for that year.
2 Exception
from liability to pay LTC contribution for non-resident landlord
An insured person shall be excepted from liability to pay an LTC
contribution for a year if –
(a) the person is not
resident in Jersey for the whole of the year; and
(b) the person is only
liable to pay income tax in that year under Article 51A(1) of
the 1961 Law.
2A Exception
from liability to pay LTC contribution for non-resident receiving Jersey
pension[2]
(1) An
insured person is excepted from liability to pay an LTC contribution for a year
if the person –
(a) is
not resident in Jersey for the whole of the year;
(b) is
not ordinarily resident in Jersey for any part of the year; and
(c) is liable
to pay tax only on income –
(i) from a pension
arising in Jersey, or
(ii) taxable
under Article 61(1)(b) of the 1961 Law.
(2) An
insured person is also excepted from liability to pay an LTC contribution for a
year if the person –
(a) satisfies
the conditions in paragraph (1)(a) and (b); and
(b) is
liable to pay tax only on –
(i) income from a
pension arising in Jersey or taxable under Article 61(1)(b) of the 1961 Law,
and
(ii) income
taxable under Article 51A(1) of the 1961 Law.
(3) The
exceptions in this Article first apply for the year beginning 1 January 2024.
3 Exception
from liability to pay LTC contribution for detached workers, travelling
personnel and maritime workers
An insured person shall be excepted from liability to pay an LTC
contribution at any time when he or she is excepted from liability to pay
Class 1 or Class 2 contributions, by reason that, pursuant to an
agreement made under Article 48 of the Social Security (Jersey) Law 1974, the person continues to be
liable to pay contributions in the country in which the agreement was made,
notwithstanding that he or she is working in Jersey.
4 Citation
This Order may be cited as the Social Security (Long-Term Care
Contributions) (Jersey) Order 2014.