THE MINISTER FOR TREASURY AND RESOURCES, having consulted the Comptroller, makes this Order under Article 8A of the Revenue Administration (Jersey) Law 2019 –

Commencement [see endnotes]

1 Interpretation

In this Order –

“revenue information” means information obtained under or for the purposes of a Revenue Law;

“statistical information” means revenue information that does not include personal information that relates to and identifies a particular person, regardless of whether the person’s identity is specified in the information or can be deduced from the information.

2 Revenue information that may be shared with public authorities

Revenue information may be shared with the public authority mentioned in column 1 of the table in Schedule 1 to the extent that it is necessary for the purposes set out in column 2.

3 Statistical information that may be shared with public authorities

Statistical information may be shared with the public authority mentioned in column 1 of the table in Schedule 2 to the extent that it is necessary for the purposes set out in column 2.

4 Citation and commencement

This Order may be cited as the Revenue Administration (Information Sharing) (Jersey) Order 2024 and comes into force the day after it is made.

Schedule 1[1]

(Article 2)

Circumstances where revenue information may be shared with public authorities

Public authority	Purposes for which information may be shared
Department established on behalf of the States	Enabling or assisting the department to exercise statutory functions
Department for which the Departments of the Judiciary and the Legislature (Jersey) Law 1965 makes provision	Enabling or assisting the Department to exercise statutory functions
Parish	Enabling or assisting the parish to exercise functions under the Rates (Jersey) Law 2005
Office of the Financial Services Ombudsman	Enabling or assisting the Office of the Financial Services Ombudsman to exercise functions under the Financial Services Ombudsman (Jersey) Law 2014
Jersey Charity Commissioner	Enabling or assisting the Jersey Charity Commissioner to exercise functions under the Charities (Jersey) Law 2014
Jersey Financial Services Commission	Enabling or assisting the Commission to exercise statutory functions
Data Protection Authority	Enabling or assisting the Data Protection Authority to exercise functions under the Data Protection Authority (Jersey) Law 2018
Jersey Resolution Authority	Enabling or assisting the Jersey Resolution Authority to exercise functions under the Bank (Recovery and Resolution) (Jersey) Law 2017
Office of the Chief Statistician	Enabling or assisting the Chief Statistician to exercise functions under the Statistics and Census (Jersey) Law 2018
Minister with functions under the Sanctions and Asset-Freezing (Jersey) Law 2019	Enabling or assisting the Minister to exercise functions under the Sanctions and Asset-Freezing (Jersey) Law 2019
Jersey Employment and Discrimination Tribunal	Enabling or assisting the Jersey Employment and Discrimination Tribunal to exercise functions under the Employment (Jersey) Law 2003, the Discrimination (Jersey) Law 2013 and the Employment Relations (Jersey) Law 2007 or enabling or assisting the Tribunal to identify parties to proceedings

Schedule 2[2]

(Article 3)

Circumstances where statistical information may be shared with public authorities

Public authority	Purposes for which information may be shared
An administration of the States	Development of public policy
Office of the Financial Services Ombudsman	Submission to a Minister of recommendations for the introduction, amendment or replacement of legislation
Fiscal Policy Panel	Enabling or assisting the Fiscal Policy Panel to exercise functions under the Public Finances (Jersey) Law 2019
Income Forecasting Group established by the Minister for Treasury and Resources for the purposes of giving independent advice on forecasts of income from taxation and social security contributions	Enabling or assisting the Income Forecasting Group with the preparation of the general estimate of Jersey’s public finances

Endnotes

Table of Legislation History

Legislation	Year and No	Commencement	◦Projet No (where applicable)
Revenue Administration (Information Sharing) (Jersey) Order 2024	R&O.2/2024	3 February 2024
Revenue Administration (Information Sharing) (Jersey) Amendment Order 2025	R&O.6/2025	8 February 2025 – Articles 1, 3(1) and 4 21 February 2025 – Articles 2 and 3(2) (amendment came into effect immediately after the commencement of L.3/2025)
Revenue Administration (Information Sharing) (Jersey) Amendment No. 2 Order 2025	R&O.23/2025	21 April 2025

◦Projets available at statesassembly.gov.je

Table of Endnote References

[1] Schedule 1 amended by R&O.6/2025, R&O.23/2025

[2] Schedule 2 amended by R&O.6/2025, R&O.23/2025

Page Last Updated: 22 Apr 2025

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Revenue Administration (Information Sharing) (Jersey) Order 2024

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