Stamp Duties and Fees (Amendment) (Jersey) Law 2018

A LAW to amend further the Stamp Duties and Fees (Jersey) Law 1998

Adopted by the States                                               22nd March 2018

Sanctioned by Order of Her Majesty in Council          27th June 2018

Registered by the Royal Court                                      13th July 2018

THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law –

1        Interpretation

In this Law “principal Law” means the Stamp Duties and Fees (Jersey) Law 1998[1].

2        Article 2 amended

In Article 2 of the principal Law –

(a)     for paragraph (1) there shall be substituted the following paragraphs –

“(1)    Subject to Articles 6, 6A and 7, in respect of each item numbered in the first column and described in the second column of a table in Schedule 1, 2 or 3, for each chargeable document referred to in the fourth column of that table there shall be payable the amount of stamp duty set out opposite that chargeable document in the third column of that table.

(1A)   Stamp duty in respect of a chargeable document shall be collected by the designated officer described in the fifth column of a table in Schedule 1, 2 or 3 opposite that description of document and paid to the Treasurer of the States in such manner as the Treasurer may require.

(1B)   Stamp duty paid to the Treasurer under paragraph (1A) shall accrue to the annual income of the States.”;

(b)     paragraphs (2), (3) and (4) shall be repealed;

(c)     in paragraph (7) for the word “shall” there shall be substituted the word “may”.

3        Article 3 substituted

For Article 3 there shall be substituted the following Article –

“3      Regulations

The States may by Regulations amend Schedules 1, 2 and 3.”.

4        Article 5 amended

For Article 5(5) of the principal Law there shall be substituted the following paragraph –

“(5)    Where a person on applying for a grant of probate or administration has paid too little stamp duty as a result of under-estimating the net value of the personal estate of the deceased, such person shall, within 6 months after the true net value of such personal estate has been ascertained, deliver to the Greffier a corrective affidavit as to the true net value of the personal estate of the deceased, and the difference between the amount of stamp duty paid and the amount of stamp duty properly payable shall be paid by that person.”.

5        Article 6A amended

In Article 6A(2) of the principal Law for the words “item (d) or item 13(u) of Part 1 of the Schedule” there shall be substituted “item 1(d) or item 13(u) in a table in paragraph 3 in Schedule 1”.

6        Article 7 amended

In Article 7 of the principal Law –

(a)     in paragraph (1) after the words “indigent person from payment of stamp duty” there shall be inserted the words “for any chargeable document”;

(b)     for paragraph (3) there shall be substituted the following paragraph –

“(3)    Where a certificate granted under paragraph (1) is produced to a designated officer in relation to the proceedings to which the certificate relates, no stamp duty shall be payable for any chargeable document to which the certificate relates.”.

7        Article 8 amended

In Article 8 of the principal Law –

(a)     for paragraph (1) there shall be substituted the following paragraph –

“(1)    A chargeable document shall not be registered in the Public Registry or with the Royal Court unless the Greffier is satisfied that the correct amount of stamp duty payable in respect of such chargeable document has been or will be paid.”;

(b)     paragraph (3) shall be repealed;

(c)     for paragraph (4) there shall be substituted the following paragraph –

“(4)    The net value of the personal estate of the deceased shall be sworn in the oath leading to the grant of probate or administration and the Greffier shall not allow probate or administration to be issued unless he is she is satisfied that the correct amount of stamp duty payable under this Law in respect of the estate has been or will be paid.”.

8        Article 9 amended

For Article 9(1) of the principal Law there shall be substituted the following paragraph –

“(1)    Save as provided by paragraph (2), where any chargeable document for which stamp duty has been paid is not used, the Treasurer of the States shall refund the value of the stamp duty that has been paid.”.

9        Article 11 amended

For Article 11(2) there shall be substituted the following paragraph –

“(2)    A person who fails to deliver to the Greffier within 6 months a corrective affidavit as required by virtue of Article 5(5), shall be guilty of an offence and shall be liable to a fine of level 3 on the standard scale.”.

10      Article 12A inserted

After Article 12 there shall be inserted the following Article –

“12A Transitional provision

(1)     Notwithstanding the commencement of the Stamp Duties and Fees (Amendment) (Jersey) Law 2018[2], subject to paragraph (2), stamp duty may continue to be payable as if that Law were not in force by means of stamps which, before the date of commencement, were issued and sold by the Treasurer of the States.

(2)     Stamp duty shall not be payable under paragraph (1) on or after the date that is 2 years after the date the Stamp Duties and Fees (Amendment) (Jersey) Law 2018 comes into force.”.

11      Schedule substituted

In the Schedule to the principal Law –

(a)     for the headings and sub-headings “Schedule, (Article 2), (Part 1), Judicial Fees” and Part 1, there shall be substituted Schedule 1 set out in Schedule 1 to this Law;

(b)     for Part 2 there shall be substituted Schedule 2 set out in Schedule 2 to this Law;

(c)     for Part 3 there shall be substituted Schedule 3 set out in Schedule 3 to this Law.

12      Citation and commencement

This Law may be cited as the Stamp Duties and Fees (Amendment) (Jersey) Law 2018 and shall come into force 7 days after the day it is registered.

DR. M. EGAN

Greffier of the States

 

 


SCHEDULE 1

(Article 11)

PART 1 OF THE SCHEDULE SUBSTITUTED

“SCHEDULE 1

(Article 2)

judicial fees

1        Lettered Rates

In the column headed ‘Stamp Duty, by Figure or Rate’ in the tables in paragraph 3, the amounts represented by the lettered rates (if shown) in those tables are –

(a)     by rate A, £1;

(b)     by rate B, £15;

(c)     by rate C, £30;

(d)     by rate D, £40;

(e)     by rate E, £60;

(f)      by rate F, £80;

(g)     by rate G, £120;

(h)     by rate H, £150;

(i)      by rate I, £200;

(j)      by rate J, £300;

(k)     by rate K, £360;

(l)      by rate L, £500;

(m)    by rate M, £1,500.

2        Bands relating to value in item 13

The table set out in this paragraph is to be read as included in each paragraph of item 13 where there is an entry ‘See table in paragraph 2’.

 

 

Item 13

Stamp Duty by Figure or Rate

Chargeable Document

Designated Officer

 

(i)      does not exceed £50,000

50p each £100 or part of £100 subject to a minimum of £10

Contract

Greffier

 

(ii)      exceeds £50,000 but does not exceed £300,000

£250 in respect of the first £50,000, plus £1.50 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

(iii)     exceeds £300,000 but does not exceed £500,000

£4,000 in respect of the first £300,000, plus £2 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

(iv)     exceeds £500,000 but does not exceed £700,000

£8,000 in respect of the first £500,000, plus £2.50 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

(v)     exceeds £700,000 but does not exceed £1,000,000

£13,000 in respect of the first £700,000, plus £3 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

(vi)     exceeds £1,000,000 but does not exceed £1,500,000

£22,000 in respect of the first £1,000,000 plus £3.50 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

(vii)    exceeds £1,500,000 but does not exceed £2,000,000

£39,500 in respect of the first £1,500,000 plus £4 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

(viii)   exceeds £2,000,000

£59,500 in respect of the first £2,000,000 plus £5 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

Provided that in the case of a contract concerning land on which a dwelling is, or is to be, constructed, for sub-paragraphs (vi), (vii) and (viii) there shall be substituted the following sub-paragraphs –

 

(vi)     exceeds £1,000,000 but does not exceed £1,500,000

£22,000 in respect of the first £1,000,000 plus £4 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

(vii)    exceeds £1,500,000 but does not exceed £2,000,000

£42,000 in respect of the first £1,500,000 plus £5 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

(viii)   exceeds £2,000,000 but does not exceed £3,000,000

£67,000 in respect of the first £2,000,000 plus £6 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

(ix)     exceeds £3,000,000 but does not exceed £6,000,000

£127,000 in respect of the first £3,000,000 plus £8 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

(x)     exceeds £6,000,000

£367,000 in respect of the first £6,000,000 plus £9 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

3        Tables of judicial fees

 

 

Item 1.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

 

1.

ACKNOWLEDGEMENT OF DEBT ON TABLE OR AU GREFFE –

 

 

 

 

(aa)

Where –

(i)      the borrowing relates to a contract of purchase, or a contract of lease or transfer of lease, of land on which a dwelling is, or is to be, constructed for occupation by the purchaser,

(ii)      the borrowing and the contract relate to the same property,

(iii)     the acknowledgement and the contract were registered in the Public Registry and passed before the Royal Court on the same day, and

(iv)     where the gross value of the property or, where the dwelling has not been constructed, the notional gross value of the property once the dwelling has been constructed, calculated on the basis of market values obtaining at the time of the sale, is £450,000 or less –

 

 

 

 

 

(A)    where the amount secured does not exceed £350,000

NIL

Billet

Greffier

 

 

(B)     where the amount secured exceeds £350,000 but does not exceed £450,000

NIL in respect of the first £350,000 plus 25p for each £100 or part of £100 in excess thereof, subject to a minimum of £25

Billet

Greffier

 

(b)

Where the borrower produces to the designated officer a letter from the Comptroller of Taxes confirming that it qualifies for exemption from income tax pursuant to Article 115(a), (aa) or (ab) of the Income Tax (Jersey) Law 1961[3]

£5

Billet

Greffier

 

(ba)

Where an acknowledgement of debt document specifies a new amount of borrowing (the ‘new borrowing document’) for a dwelling in respect of which another acknowledgement of debt document specifying an amount of borrowing is registered in the Public Registry and for which stamp duty has been paid (the ‘registered borrowing document’), and some or all of the amount specified in the registered borrowing document remains unpaid (the ‘unpaid amount’) –

 

 

 

 

 

(i)      where the amount of borrowing specified in the new borrowing document is less than or equal to the unpaid amount

rate F

Billet

Greffier

 

 

(ii)      where the amount of borrowing specified in the new borrowing document is greater than the unpaid amount,

 

 

 

 

 

          (I)      for the portion of the amount that is equal to the unpaid amount, and

rate F

Billet

Greffier

 

 

          (II)     for the portion of the amount that is greater than the unpaid amount

50p for each £100 or part of £100 of the amount to be acknowledged subject to a minimum of £5

Billet

Greffier

 

 

and if the new borrowing document is for land on which a dwelling is to be constructed and in respect of which there is a registered borrowing document for the same land and dwelling and there is an unpaid amount, then sub-paragraphs (i) and (ii) shall apply to the registration of that new borrowing document for that land and that dwelling in the same way as they apply to a registration of a new borrowing document for a dwelling

 

 

 

 

 

The stamp duty specified in paragraph (ba) for registration of a new borrowing document shall not be substituted for the stamp duty specified in paragraph (c) unless the Greffier is satisfied that –

 

(A)    stamp duty has been paid in respect of the registered borrowing document (whether under item 1(a) or (c));

 

(B)     the registered borrowing document will be cancelled in the Public Registry (rayé) and replaced by the new borrowing document;

 

(C)     all the same persons have acknowledged indebtedness in both the new borrowing document and the registered borrowing document;

 

(D)    the borrowing applies to a dwelling that is –

 

         (a)      owned and occupied by the person who has acknowledged indebtedness (the ‘borrower’) as his or her sole place of residence in Jersey and the owner and occupier of the dwelling on the date of registration of the registered borrowing document are the same owner and occupier of the dwelling on the date on which the new borrowing document is to be registered, or

 

         (b)      owned by a company and occupied by a person (the ‘occupier’) as his or her sole place of residence in Jersey who is entitled to occupy that dwelling by virtue of owning shares in that company and the borrowing is undertaken by or on behalf of the occupier and the occupier of the dwelling on the date of registration of the registered borrowing document is the same occupier of the dwelling on the date on which the new borrowing document is to be registered,

 

          (or if the dwelling is not yet constructed, it will comply with either sub-clause (a) or (b) when constructed);

 

(E)     the borrower to whom clause (D)(a) applies or the occupier to whom clause D(b) applies is a person who –

(i)      has Entitled status in accordance with the Control of Housing and Work (Residential and Employment Status) (Jersey) Regulations 2013[4], other than by virtue of Regulation 2(1)(e) of those Regulations,

(ii)      has Licensed status in accordance with those Regulations, or

(iii)     is the spouse or civil partner of a person described in clause (i) or (ii) and is a joint borrower or occupier with that person; and

 

(F)     the new borrowing document and the registered borrowing document relate to the same dwelling (or where the dwelling is not yet constructed, the new borrowing document and the registered borrowing document relate to the same land and the construction of that dwelling on it).

(c)

In any other case

50p for each £100 or part of £100 of the amount to be acknowledged subject to a minimum of £5

Billet

Greffier

 

(d)

In all cases under this item, except paragraph (ba), for each document registered

rate F

Billet

Greffier

 

Provided that where the Greffier is satisfied that the document is a renewal or further renewal of a judicial hypothec on which stamp duty has already been paid and which has become prescribed by lapse of time under Article 29 of the Loi (1880) sur la Propriété Foncière, the total fee payable –

(A)

under paragraph (a) or (c) of this item shall be rate F; and

(B)

under paragraph (b) of this item shall be rate B

 

 

Item 2.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

2.

ACTIONS –

 

 

 

(1)

In the Petty Debts Court –

 

 

 

 

(a)     Where the claim does not exceed £100

£7

Claim Summary

Greffier

 

(b)     Where the claim exceeds £100 but does not exceed £500

rate B

Claim Summary

Greffier

 

(c)     Where the claim exceeds £500 but does not exceed £1,000

rate C

Claim Summary

Greffier

 

(d)     Where the claim exceeds £1,000 but does not exceed £5,000

rate F

Claim Summary

Greffier

 

(da)    Where the claim exceeds £5,000

rate G

Claim Summary

Greffier

 

(e)     For expulsion of a refractory tenant

rate G

Claim Summary

Greffier

 

(f)      In pursuance of the Separation and Maintenance Orders (Jersey) Law 1953[5] or the Maintenance Orders (Facilities for Enforcement) (Jersey) Law 2000[6]

rate E

Claim Summary

Greffier

 

(g)     Each intervention or opposition made during the hearing

rate E

Intervention or Opposition

Greffier

 

(ga)    Hearing of the action in a case, or any interlocutory matter in a case, for each day or part of a day where –

        (i)      the court appoints a special day for judging a dispute between parties, whether or not witnesses are heard, and

        (ii)     the claim exceeds £3,000

rate J

Billet or application

Greffier

 

(h)     Fixing a date for a trial or hearing

rate C

Application or Claim Summary

Greffier

(2)

In the Royal Court (excluding acknowledgement of debt) on Table or au Greffe –

 

 

 

 

(a)     First billet in the proceedings or counterclaim in an action

rate F

Billet or Counterclaim

Greffier

 

(b)     Before the Superior Number

rate F

Billet

Greffier

 

(c)     Appeal to the Inferior Number

rate F

Notice of Appeal

Greffier

 

(d)     Setting down for hearing

rate F

Application

Greffier

 

(e)     Hearing of the action in a case, or any interlocutory matter therein, where the court appoints a special day for judging a dispute between parties, whether or not witnesses are heard, for each half day or part of a half day –

 

Billet or application

Greffier

 

          (i)      where the claim does not exceed £2 million

rate J

 

 

 

          (ii)      where the claim exceeds £2 million

rate M

 

 

 

(f)      Each intervention or opposition made during the course of an action

rate E

Intervention or Opposition

Greffier

 

 

Item 3.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

3.

ACT OF THE COURT REGISTERED IN THE REGISTER OF OBLIGATIONS, cancellation of

rate E

Act, Affidavit or Declaration

Greffier

 

 

Item 4.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

4.

ADOPTION, application and hearing under the Adoption (Jersey) Law 1961[7]

rate G

Application

Greffier

 

 

Item 5.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

5.

APPLICATION OR DECLARATION, not otherwise provided for in this Schedule

rate F

Application or Declaration

Greffier

 

 

Item 6.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

6.

ARBITRATION BEFORE GREFFIER, for each attendance, fee payable by the plaintiff, for each half day or part of a half day

rate L

Record

Greffier

 

 

Item 7.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

 

7.

ARREST OF DEBTOR (SAISIE) –

 

 

 

 

(a)

Arrest and notification

At discretion of Viscount subject to a maximum of rate L

Order of justice, provisional order or Act of the Court

Viscount

 

(b)

Discharge of arrest

rate G

Record

Viscount

 

(c)

Accepting surety to release arrest of debtor, or to produce debtor before Court on pain of satisfying judgment

rate G

Record

Viscount

 

(d)

Attending to arrest debtor, arrest not effected

At discretion of Viscount subject to a maximum of rate L

Order of justice, provisional order or Act of the Court

Viscount

 

Provided that where, in addition to the arrest of a debtor, the debtor’s goods are distrained on, the fees specified under item 19 of this Part shall be payable in addition to the fees specified under this item.

 

 

Item 8.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

8.

AUTHORITY TO PRACTISE as an architect, dentist, medical practitioner, optician, veterinary surgeon

rate H

Application

Greffier

 

 

Item 9.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

9.

CASIER JUDICIAIRE, certificate relating to criminal convictions

rate G

Certificate

Greffier

 

 

Item 10.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

10.

CAVEAT IN RELATION TO THE PASSING OF A CONTRACT TRANSFERRING IMMOVABLE PROPERTY –

 

 

 

(a)

Lodging caveat with Bailiff

rate E

Caveat

Bailiff

(b)

Renewal of caveat

rate E

Caveat

Bailiff

The fees paid under this item include delivery to the debtor of a copy of the caveat and filing a copy in the Public Registry.

 

 

Item 11.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

11.

CESSION, application to Court to make cession, and posting of notice

rate G

Application

Greffier

 

 

Item 12.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

12.

COMMISSION PAYABLE IN RESPECT OF THE ADMINISTRATION BY THE VISCOUNT of property other than property en désastre –

 

 

 

(a)

In respect of money or assets received

10%

Record

Viscount

(b)

On any money or assets paid out or distributed

2½%

Record

Viscount

 

 

Item 13.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

13.

CONTRACTS –

 

 

 

(a)

Of sale of immovable property other than rentes anciennes but including rentes nouvelles and simple conventional hypothecs (except as provided by paragraphs (b), (j), (k) or (t) of this item), where the consideration for the transfer of the property or, if the gross value of the property transferred exceeds such consideration, the gross value of the property –

 

 

 

SEE TABLE IN PARAGRAPH 2

 

Provided that in the case of a contract of exchange of immovable property the fees specified in the table in this paragraph shall be separately calculated in respect of the gross value of each property transferred.

(b)

Of sale of land on which a dwelling is, or is to be, constructed for occupation by the purchaser where (subject as is hereinafter provided) the gross value of the property or, where the dwelling has not been constructed, the notional gross value of the property once the dwelling has been constructed, calculated on the basis of market values obtaining at the time of the sale –

 

 

 

 

(i)      does not exceed £300,000

NIL

Contract

Greffier

 

(ii)      exceeds £300,000 but does not exceed £400,000

NIL in respect of the first £300,000 plus £1 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

(iii)     exceeds £400,000 but does not exceed £450,000

the amount of stamp duty that would have been payable if paragraph (a) had applied reduced by the following formula:

5,000 – ((V- 400,000) x 10%)

Where V is the gross value of the property or, where the dwelling has not been constructed, the notional gross value of the property once the dwelling has been constructed, calculated on the basis of market values obtaining at the time of the sale

Contract

Greffier

 

Provided that the fees specified in this paragraph shall only be substituted for those payable under paragraph (a) of this item where the transaction fulfills all the following conditions –

 

(A)    the purchaser requests that the stamp duty be assessed in accordance with this sub-paragraph;

 

(B)     the purchaser is a person who has Entitled status in accordance with the Control of Housing and Work (Residential and Employment Status) (Jersey) Regulations 2013[8], other than by virtue of Regulation 2(1)(e) of those Regulations, or is the spouse or a civil partner of such a person and is joint transferee with that person;

 

(C)     the purchaser satisfies the designated officer that he or she has never owned a reversionary interest in any dwelling accommodation wherever situated nor has he or she ever previously been entitled to occupy such dwelling accommodation (or would have been so entitled if clause (B) applied) by virtue of having owned the accommodation, and for the purposes of this clause “owned” includes –

 

         (a)      having held such accommodation on contract lease;

 

         (b)      having owned such accommodation together with any other person;

 

         (c)      having owned shares that confer entitlement to occupy such accommodation; and

 

         (d)      any arrangement whereby such accommodation was held in the name of a nominee or trustee, or of a company owned by such nominee or trustee, for the benefit of the purchaser; and

 

(D)    the consideration for the sale is not less, or not substantially less, than the gross value of the property as sold.

(c)

Of gift, resignation or cession without cash consideration of immovable property (except as provided by paragraphs (j), (k) or (t) of this item), where the gross value of the immovable property transferred –

 

 

 

SEE TABLE IN PARAGRAPH 2

(d)

Of creation of rente nouvelle, or of one or more simple conventionnel hypothecs, in association with a contract of purchase falling to be charged under paragraph (b) of this item or in association with a contract of lease, or transfer of lease, falling to be charged under paragraph (m) of this item, where –

(i)      the contract of creation of the rente nouvelle, hypothec or hypothecs and the contract of purchase, lease or transfer of lease relate to the same property,

(ii)      both contracts were registered in the Public Registry and passed before the Royal Court on the same day, and

(iii)     the capital value of the rente nouvelle or the capital sum hypothecated, in respect of duty due before 1st January 2015, does not exceed £450,000 or, in respect of duty due on or after that date, does not exceed £400,000,

if that value or sum –

 

 

 

 

          (A)    does not exceed £300,000

NIL

Contract

Greffier

 

          (B)     exceeds £300,000 (but does not exceed the amount determined under sub-paragraph (iii))

NIL in respect of the first £300,000 plus 25p for each £100 or part of £100 in excess thereof, subject to a minimum of £25

Contract

Greffier

(d1)

Of creation of rente nouvelle, or of one or more simple conventionnel hypothecs, where the borrower produces to the designated officer a letter from the Comptroller of Taxes confirming that the relevant contracts qualify for exemption from income tax pursuant to Article 115(a), (aa) or (ab) of the Income Tax (Jersey) Law 1961[9]

rate F

Contract

Greffier

(d2)

Of creation of rente nouvelle, or of one or more simple conventionnel hypothecs, in any case to which neither paragraph (d) nor paragraph (d1) of this item applies

50p for each £100 or part of £100 of the capital value of the rente nouvelle or the capital sum hypothecated, subject to a minimum of £10

Contract

Greffier

(e)

Sale of rente ancienne

50p for each £100 or part of £100 of the consideration for the sale subject to a minimum of £5

Contract

Greffier

(f)

Of creation or sale of an annuity or of cession or sale of life-enjoyment of immovable property (except as provided by paragraph (i) of this item)

50p for each £100 or part of £100 of the capital value of the annuity or life-enjoyment, as agreed with the Greffier subject to a minimum of £10

Contract

Greffier

(g)

Of assignment or reimbursement of rente ancienne or of reimbursement of rente nouvelle or of a simple conventional hypothec or hypothecs, where the capital reimbursable value of the rente or hypothec assigned or reimbursed –

 

 

 

 

(i)      does not exceed £100

rate B

Contract

Greffier

 

(ii)      exceeds £100

rate E

Contract

Greffier

(h)

Of partage (except as provided by paragraph (i) of this item) where the total net value of the immovable property of the estate to which the partage relates –

 

 

 

SEE TABLE IN PARAGRAPH 2

(i)

Of cession without cash consideration of the life-enjoyment of immovable property passed before Court at the same time as, or within one month directly following, the contract of acquisition of the property by the transferor, if the transferee is a member of the transferor’s family; or, except where the proviso to item 46 applies, of partage of devised immovable property passed before Court within the 18 months next following registration of the will of the deceased; or of sous-partage

£5 for each page of the contract subject to a minimum of £10

Contract

Greffier

(j)

Of sale, gift, cession or other transfer of immovable property by a sole owner into joint ownership with another person, where the cash consideration for the transfer or, if one half of the gross value of the property exceeds such consideration, one half of the gross value of the property –

 

 

 

SEE TABLE IN PARAGRAPH 2

 

Provided that –

 

(A)    if the transfer is effected by cession or sale of the property to a third party and resignation back to the transferee, the fee specified in this paragraph shall be taken on the first contract and the fee taken on the contract of resignation shall be £5 for each page of the contract subject to a minimum of £10;

 

(B)     where any transfer of immovable property or of a share therein takes place by reason of an order made by the Court under Article 28 of the Matrimonial Causes (Jersey) Law 1949[10] or Article 48 of the Civil Partnership (Jersey) Law 2012[11], the fee specified in this paragraph shall be reduced to £5 for each page of the contract subject to a minimum of £10; and

 

(C)     where any transfer of immoveable property by a sole owner is into the joint ownership of that person and his or her spouse or civil partner and, at the time of the transfer, that property is their matrimonial home or civil partnership home, the fee specified in this paragraph shall be reduced to £5 for each page of the contract subject to a minimum of £10.

(k)

Of sale, gift, cession or other transfer of immovable property by a joint owner into sole ownership, where the cash consideration for the transfer or, if one half of the gross value of the property exceeds such consideration, one half of the gross value of the property –

 

 

 

SEE TABLE IN PARAGRAPH 2

 

Provided that –

 

(A)    if the transfer is effected by cession or sale of the property to a third party and resignation back to the transferee, the fee specified in this paragraph shall be taken on the first contract and the fee taken on the contract of resignation shall be £5 for each page of the contract subject to a minimum of £10;

 

(B)     where any transfer of immovable property or of a share therein takes place by reason of an order made by the Court under Article 28 of the Matrimonial Causes (Jersey) Law 1949 or Article 48 of the Civil Partnership (Jersey) Law 2012, the fee specified in this paragraph shall be reduced to £5 for each page of the contract subject to a minimum of £10; and

 

(C)     where any transfer of immoveable property in the joint ownership of spouses or civil partners is by one of them into the sole ownership of the other and, at the time of the transfer, that property is their matrimonial home or civil partnership home, the fee specified in this paragraph shall be reduced to £5 for each page of the contract subject to a minimum of £10.

(l)

Of lease, sub-lease, licence to occupy premises, or transfer or extension of lease, sub-lease or licence (subject as is hereinafter provided, and except as provided by paragraphs (m) or (t) of this item) where –

 

 

 

 

(1)     the annual rental stipulated in the contract multiplied by the number of years for which the contract provides that the lessee, sub-lessee or transferee shall have possession of the demised premises, or the amount payable annually for the licence to occupy the premises multiplied by the number of years for which the contract provides that the licensee shall be entitled to occupy the premises (in either case excluding any period in excess of 21 years) –

 

 

 

 

         (i)       does not exceed £100,000

50p for each £100 or part of £100 subject to a minimum of £10

Contract

Greffier

 

         (ii)      exceeds £100,000

£500 in respect of the first £100,000, plus 75p for each £100 or part of £100 in excess thereof

Contract

Greffier

 

In calculating the fee payable under this sub-paragraph –

 

(A)    in determining the number of years to be taken into account, any fraction of a year shall be reckoned as a full year and any optional extension of the term of the lease, sub-lease or licence shall be included;

 

(B)     except as hereinafter provided, in the case of a transfer or extension of –

 

 

(i)      a lease or sub-lease, the rental to be taken as a basis for calculating the fee shall be the rental currently payable for the demised premises at the date of the contract; or

 

 

(ii)      a licence, the amount to be taken as a basis for calculating the fee shall be the amount currently payable for the right to occupy the premises to which the licence relates at the date of the contract;

 

(C)     where –

 

 

(i)      a lease or sub-lease is granted, transferred or extended for less than the prevailing market rental of the demised premises, a fee calculated on such rental shall be agreed with the Greffier; or

 

 

(ii)      a licence is granted, transferred or extended for less than the prevailing market value of a licence to occupy the premises to which the licence relates, a fee calculated on such amount for the licence shall be agreed with the Greffier;

 

(D)    any contract increasing the rental payable in respect of an existing lease or sub-lease, or the amount payable under the licence, shall be deemed to be a contract of lease or licence, as the case may be, for the purpose of this Law, and shall be subject to the fee specified in this sub-paragraph in respect of the increased rental or charge or any part thereof on which stamp duty has not previously been paid under sub-clause (C); and

 

(E)     in the case of an extension of a lease, sub-lease or licence, the term of years on which stamp duty has previously been paid by the lessee, sub-lessee or licensee may, at the discretion of the Greffier, be taken into account in determining the fee to be paid under this sub-paragraph in respect of the extension.

 

(2)     any additional consideration (other than agent’s commission and legal fees) to whomsoever paid or payable in respect of the transaction by the lessee, sub-lessee, transferee or licensee, whether stipulated in the contract or not –

 

Contract

Greffier

SEE TABLE IN PARAGRAPH 2

(m)

Of lease or transfer of lease of dwelling accommodation where (subject as is hereinafter provided) the transaction falls within the financial limits of the Building Loans (Miscellaneous Provisions) (Jersey) Regulations 1961[12] (whether or not a loan is actually made under those Regulations) and the gross value of the premium for granting or transfer of the lease, calculated on the basis of market values obtaining at the time of the passing of the contract –

 

 

 

 

(i)      does not exceed £300,000

NIL

Contract

Greffier

 

(ii)      exceeds £300,000 but does not exceed £400,000

NIL in respect of the first £300,000 plus £1 for each £100 or part of £100 in excess thereof

Contract

Greffier

 

(iii)     exceeds £400,000 but does not exceed £450,000

the amount of stamp duty that would have been payable if paragraph (l)(2) had applied reduced by the following formula:

5,000 – ((V- 400,000) x 10%)

Where V is the gross value of the premium for granting or transfer of the lease, calculated on the basis of market values obtaining at the time of the passing of the contract

Contract

Greffier

 

Provided that the fees specified in this paragraph shall only be substituted for those payable under paragraph (l) of this item where the transaction fulfils all the following conditions –

 

(A)    the lessee or transferee requests that the stamp duty be assessed in accordance with this paragraph;

 

(B)     the lessee or transferee is a person who has Entitled status in accordance with the Control of Housing and Work (Residential and Employment Status) (Jersey) Regulations 2013[13], other than by virtue of Regulation 2(1)(e) of those Regulations or is the spouse or a civil partner of such a person and is joint lessee or transferee with that person.

 

(C)     the lessee or transferee satisfies the designated officer that the lessee or transferee has never previously been entitled to occupy dwelling accommodation wherever situated (or would have been so entitled if clause (B) applied) by virtue of having owned the accommodation, and for the purposes of this clause ‘owned’ includes –

 

          (a)     having held such accommodation on contract lease;

 

          (b)     having owned such accommodation together with any other person;

 

          (c)     having owned shares that confer entitlement to occupy such accommodation; and

 

          (d)     any arrangement whereby such accommodation was held in the name of a nominee or trustee, or of a company owned by such nominee or trustee, for the benefit of the lessee or transferee; and

 

(D)    the premium for the granting or transfer of the lease is not less, or not substantially less, than the gross value of the premium calculated in accordance with the foregoing provisions of this paragraph.

(n)

Not otherwise provided for under this item –

 

 

 

 

(A)    where the consideration stipulated in the contract –

 

 

 

SEE TABLE IN PARAGRAPH 2

 

(B)     where no consideration is stipulated in the contract

£5 for each page of the contract subject to a minimum of £10

Contract

Greffier

(o)

Power of attorney, or letters of appointment of guardian, or of administration to property, or of attainment of majority

rate F

Power of attorney or letters

Greffier

(p)

Where contracts, powers of attorney, or letters of appointment of guardian, or of administration to property, or of attainment of majority, are passed in private, or otherwise than on a day or at a time appointed by rules of court for the public passing of contracts, an additional fee shall be payable of

rate F

Contract, power of attorney or letters

Greffier

(q)

For any contract, power of attorney, or letters of appointment of guardian, or of administration to property, or of attainment of majority, passed en minute an additional fee shall be payable of

rate F

Contract, power of attorney or letters

Greffier

(r)

For the sealing of a contract by the Bailiff

rate E

Contract

Greffier

(s)

For the signing of a copy of a contract by the Bailiff

rate E

Copy of contract

Greffier

(t)

Of sale within the terms of paragraph (a) of this item, of gift, resignation or cession within the terms of paragraph (c) of this item or of lease, sub-lease or transfer or extension of lease or sub-lease within the terms of paragraph (l) of this item, where the purchaser, donee, lessee, sub-lessee or transferee, according to the case, produces to the designated officer a letter from the Comptroller of Taxes confirming that it qualifies for exemption from income tax pursuant to Article 115(a), (aa) or (ab) of the Income Tax (Jersey) Law 1961[14]

rate F

Contract

Greffier

(u)

In all cases under this item, for each document registered

rate F

Contract, power of attorney or letters

Greffier

 

 

Item 14.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

14.

LOI (1991) SUR LA COPROPRIETE DES IMMEUBLES BATIS –

 

 

 

(a)

Application for registration of a co-ownership declaration (Article 3(1))

rate I

Application

Greffier

(b)

Application for registration of an amendment to a co-ownership declaration (Article 3(5))

rate G

Application

Greffier

 

 

Item 15.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

15.

COPY OF ACT or other document, other than the copy to which a plaintiff or grantee, as the case may be, is entitled free of charge, and excluding copies otherwise provided for in this Schedule, for –

 

 

 

(a)

A typewritten copy, each page

rate B

Copy of Act or other document

Greffier

(b)

A photostat copy, each page

rate A

Copy of Act or other document

Greffier

(c)

Greffier’s certificate and signature

rate C

Copy of Act or other document

Greffier

Provided that no fee shall be taken under this item in respect of any extract or copy for which a fee is taken under paragraph (a) of item 23 of this Part.

 

 

Item 16.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

16.

DEED POLL, registration of

rate E

Application

Greffier

 

 

Item 17.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

17.

DEGREVEMENT –

 

 

 

(a)

Application to Court for permission to conduct dégrèvement

rate G

Application

Greffier

(b)

Conduct of dégrèvement by Greffier, for each half day or part of a half day

rate L

Record of dégrèvement

Greffier

(c)

Putting into possession a person entitled after a dégrèvement for each corpus fundi

rate G

Record

Viscount

 

 

Item 18.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

18.

DESASTRE –

 

 

 

(a)

Application to the Court to declare the movable property (biens meubles) of a person en désastre

rate I

Application

Greffier

(b)

Viscount –

 

 

 

 

(i)      attending the taking of an inventory of movable property sequestrated

rate I

Copy of Viscount’s accounts

Viscount

 

(ii)      preparing notice requiring creditors to file claims

rate E

Copy of Viscount’s accounts

Viscount

 

(iii)     attending at Court in course of désastre proceedings, for each half day or part of a half day

rate J

Copy of Viscount’s accounts

Viscount

 

(iv)     preparing notice concerning inspection of statements of claim

rate E

Copy of Viscount’s accounts

Viscount

 

(v)     making arrangements for, and preparing notice of, sale

rate H

Copy of Viscount’s accounts

Viscount

 

(vi)     attending sale

rate H

Copy of Viscount’s accounts

Viscount

(c)

Commission on –

 

 

 

 

(i)      money or assets received

10%

Copy of Viscount’s accounts

Viscount

 

(ii)      money or assets distributed among creditors

2½%

Copy of Viscount’s accounts

Viscount

 

 

Item 19.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

19.

DISTRAINT (ARRET), by virtue of an order of justice, a provisional order or an act of the Court –

 

 

 

(a)

Distraint, notification and release

At discretion of Viscount subject to a maximum of rate L

Order of justice, provisional order or Act of the Court

Viscount

(b)

Acceptance of surety –

 

 

 

 

(i)      to avoid distraint

rate G

Record

Viscount

 

(ii)      to release distraint

rate G

Record

Viscount

 

(c)     Renewal of distraint

rate G

Record

Viscount

(d)

Making arrangements for, and preparing notices of, sale; attendance at sale, and commission on amount realised; registration and notice of sale

rate I plus 10% of amount realised

Book of sales

Viscount

(e)

Attending to effect distraint, distraint not effected

At discretion of Viscount subject to a maximum of rate L

Order of justice, provisional order or Act of the Court

Viscount

 

 

Item 20.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

20.

DOCUMENTS (INCLUDING WILLS) LODGED AU GREFFE, for each document

rate F

Document lodged

Greffier

 

 

Item 21.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

21.

ENROLMENT OF ACTS AND OTHER DOCUMENTS AU GREFFE, for each document

rate E

Act or document enrolled

Greffier

 

 

Item 22.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

22.

EVIDENCE OF WITNESS TAKEN IN WRITING BEFORE VISCOUNT OR GREFFIER –

 

 

 

(a)

Viscount or Greffier attending to take evidence, for each half day or part of a half day

rate L

Deposition

Viscount

(b)

Copy of transcript of, for each page

rate B

Transcript

Viscount

 

 

Item 23.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

23.

EXTRACTS OR COPIES FROM PUBLIC REGISTRY

 

 

 

(a)

Extracts and copies, other than the lists mentioned in paragraph (b) of this item –

 

 

 

 

(i)      for each page

rate A

Extract or copy

Greffier

 

(ii)      for Greffier’s certificate and signature

rate C

Extract or copy

Greffier

(b)

Lists of transfers of immovable property furnished annually to –

 

 

 

 

(i)      the parish of St. Helier

rate J

List

Greffier

 

(ii)      the parish of St. Brelade

rate I

List

Greffier

 

(iii)     the parish of St. Saviour

rate I

List

Greffier

 

(iv)     any other parish

rate G

List

Greffier

 

(v)     States’ department (complete list)

rate K

List

Greffier

 

 

Item 24.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

24.

GUARDIAN AD LITEM, appointment of

rate E

Application

Greffier

 

 

Item 25.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

25.

JUDGMENT DEBTS, Act of Court lodged with Viscount and found to be unenforceable by reason either that the debtor cannot be found or that he or she is without assets

At discretion of Viscount subject to a maximum of rate L

Act of Court

Viscount

 

 

Item 26.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

26.

JUDGMENTS, REGISTRATION OF, under Judgments (Reciprocal Enforcement) (Jersey) Law 1960[15] –

 

 

 

(a)

Application for

rate H

Application

Greffier

(b)

Application for a certified copy of a judgment obtained in the Royal Court

rate C

Affidavit

Bailiff

 

 

Item 27.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

27.

LEGITIMACY (JERSEY) LAW 1973[16], presentation and hearing of petition for decree of legitimacy or illegitimacy

rate H

Petition

Greffier

 

 

Item 28.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

28.

LICENSING (JERSEY) LAW 1974[17], each application (other than an application to which the Licensing (Licence Fees) (Jersey) Regulations 2007[18] apply) and each declaration made in pursuance of the Law to the Licensing Assembly or the Royal Court

rate F

Application or declaration

Greffier

 

 

Item 29.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

29.

JERSEY GAS COMPANY (JERSEY) LAW 1989[19] –

 

 

 

(a)

Delivery of copy of statement of members or shareholders of the Company (Article 12(2))

rate H

Statement

Greffier

(b)

Searches –

 

 

 

 

(i)      for each personal search

rate B

Search ticket

Greffier

 

(ii)      for each postal search

rate B

Letter of application

Greffier

(c)

Copies –

 

 

 

 


(i)      copy of, or extract from, registered particulars of the Company, each page

rate A

Application

Greffier

 

(ii)      Greffier’s certificate and signature

rate C

Application

Greffier

 

 

Item 30.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

30.

MENTAL HEALTH (JERSEY) LAW 1969[20] 

 

 

 

(a)

Application to deal with interdict’s property (Article 43(17)) –

 

 

 

 

(i)      in the case of a professional application

rate F

Application

Greffier

 

(ii)      in any other case

rate I

Application

Greffier

(b)

Application for appointment of acting nearest relative (Article 32)

rate F

Summons

Greffier

(c)

Application for discharge or variation of order appointing acting nearest relative (Article 33)

rate F

Summons

Greffier

(d)

Application for leave to institute proceedings (Article 50(2))

rate F

Summons

Greffier

 

 

Item 31.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

31.

ORDERS OF JUSTICE AND PROVISIONAL ORDERS –

 

 

 

(a)

Order of justice signed by Bailiff

rate E

Order of justice

Bailiff

(b)

Provisional order –

 

 

 

 

(i)      signed by Bailiff

rate E

Provisional order

Bailiff

 

(ii)      signed by Judge of Petty Debts Court

rate E

Provisional order

Greffier

 

 

Item 32.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

32.

PATENTS AND DESIGNS under Patents (Jersey) Law 1957[21] and Registered Designs (Jersey) Law 1957[22] –

 

 

 

(a)

Application for registration

rate G

Application

Greffier

(b)

Searches –

 

 

 

 

(i)      for each personal search

rate C

Search ticket or letter of application

Greffier

 

(ii)      for each postal search

rate E

Search ticket or letter of application

Greffier

(c)

Copies –

 

 

 

 

(i)      copy of certificate of registration

rate A

Application

Greffier

 

(ii)      copy of, or extract from, register, each page

rate A

Application

Greffier

 

(iii)     Greffier’s certificate and signature

rate C

Application

Greffier

 

 

Item 32A.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

32A.

POLITICAL PARTIES (REGISTRATION) (JERSEY) LAW 2008[23]

 

 

 

(a)

Application for registration of political party

rate E

Application

Greffier

(b)

Application to change name or abbreviation of name of a registered political party or to register or change the emblem of a registered political party

rate E

Application

Greffier

(c)

Copy of constitution or statement of accounts, per page

rate A

Application

Greffier

 

 

Item 33.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

33.

POWER OF ATTORNEY –

 

 

 

(a)

Registration of

rate E

Power of attorney

Greffier

(b)

Registration of declaration abandoning or revoking

rate E

Declaration

Greffier

 

 

Item 34.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

34.

PRISONER FOR DEBT, conducting from prison to Court and from Court to prison

rate L

Application to produce debtor before Court

Viscount

 

 

Item 35.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

35.


REALISATION under Loi (1880) sur la Propriété Foncière[24] –

 

 

 

(a)

Application to carry out a réalisation

rate G

Application

Greffier

(b)

Preparation and conduct of proceedings by Greffier, for each half day or part of a half day

rate L

List of creditors

Greffier

 

 

Item 36.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

36.

REMONSTRANCE, REPRESENTATION OR DOLEANCE –

 

 

 

(a)

Presentation to Court

rate G

Remonstrance, representation or doléance

Greffier

(b)

Where the Court fixes a special day for the hearing, each half day or part of a half day

rate L

Remonstrance, representation or doléance

Greffier

 

 

Item 37.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

37.

SEARCHES AU GREFFE, excluding searches otherwise provided for in a Schedule –

 

 

 

(a)

By members of Greffe staff, each half hour

rate C

Search ticket

Greffier

(b)

Other searches, each half hour

rate B

Search ticket

Greffier

 

 

Item 38.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

38.

SUMMONS, HEARING OF –

 

 

 

(a)

Fixing date for hearing before the Greffier

rate C

Summons

Greffier

(b)

Contested order by the Court, each half day or part of a half day

rate K

Summons

Greffier

(c)

Contested order by the Greffier, each half day or part of a half day

rate J

Summons

Greffier

 

 

Item 39.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

39.

SUMMONS, SERVICE OF OR ATTEMPTED SERVICE OF, BY VISCOUNT –

 

 

 

(a)

In pursuance of an order of justice regarding guardianship, administration of property or attainment of majority, each person

rate G

 

Viscount

(b)

In connection with any other order of justice, remonstrance, representation or doléance, each person

At discretion of Viscount subject to a maximum of rate J

 

Viscount

 

Provided that in the case of the arrest of a debtor or the effecting of a distraint, the fees set out in paragraph (b) of this item shall be taken in addition to the fees set out in item 7 or 19 of this Part

(c)

Certifying each copy of an order of justice, remonstrance, representation or doléance

rate E

Record

Viscount

(d)

On a debtor requiring the debtor to pay a claim within 2 months on pain of dégrèvement

At discretion of Viscount subject to a maximum of rate J

Record

Viscount

(e)

Any summons or notice not otherwise provided for

At discretion of Viscount subject to a maximum of rate J

Record

Viscount

 

 

Item 40.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

40.

SUMMONS, SERVICE OF, order for service out of jurisdiction and/or substituted service

rate E

Order

Bailiff or Greffier

 

 

Item 41.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

41.

TAXATION OF COSTS BY GREFFIER, for each half hour

rate E

Bill of costs

Greffier

 

 

Item 42.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

42.

TENANTS, EXPULSION OF REFRACTORY under Loi (1919) sur la location de bien-fonds[25] and Loi (1946) concernant l’expulsion des locataires refractaires[26] –

 

 

 

(a)

Notice to quit served on –

 

 

 

 

(i)      a tenant at the instance of a landlord

At discretion of Viscount subject to a maximum of rate G

Record

Viscount

 

(ii)      a landlord at the instance of a tenant

At discretion of Viscount subject to a maximum of rate G

Record

Viscount

(b)

Notice of eviction served on a tenant

At discretion of Viscount subject to a maximum of rate J

Act of the Court

Viscount

(c)

Carrying out eviction, for each half day or part of a half day

At discretion of Viscount subject to a maximum of rate L

Act of the Court

Viscount

 

 

Item 43.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

43.

TRUSTS AND CORPORATIONS under Loi (1862) sur les teneures en fideicommis et l’incorporation d’associations[27], application for creation or extension of a trust or an Act of incorporation

rate E

Application

Greffier

 

 

Item 44.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

44.

VUE DE JUSTICE –

 

 

 

(a)

Preparation of list of voyeurs or experts

rate J

Record of service

Viscount

(b)

Service of summons on each voyeur or expert

rate G

Record of service

Viscount

(c)


Viscount or Bailiff attending at Vue, each half day or part of a half day

rate L

Record of service

Viscount

(d)

Each attendance by Viscount for which provision is not otherwise made

rate G

Record of service

Viscount

(e)

Preparation and record of the Vue

At discretion of Viscount subject to a minimum of £350 and a maximum of £750

Record

Greffier

 

 

Item 45.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

45.

VUE DE VICOMTE –

 

 

 

(a)

Preparation of list of experts

rate J

Record

Viscount

(b)

Service of summons on each expert

rate G

Record

Viscount

(c)

Viscount attending at Vue, each half day or part of a half day

rate L

Record

Viscount

(d)

Each attendance for which provision is not otherwise made

rate G

Record

Viscount

(e)

Record of the Vue

At discretion of Viscount subject to a minimum of £350 and a maximum of £750

Record

Viscount

 

 

Item 46.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

46.

WILLS DEVISING IMMOVABLE PROPERTY (The person by whom the application is signed shall certify on the application the net value of the immovable property devised at the time of the death of the testator) –

 

 

 

(1)

Application for registration and furnishing copy of will to applicant, where the net value of the immovable property devised –

 

 

 

 

(a)     does not exceed £50,000

50p each £100 or part of £100, with a minimum fee of £12

Application

Greffier

 

(b)     exceeds £50,000 but does not exceed £300,000

£250 in respect of the first £50,000, plus £1.50 for each £100 or part of £100 in excess thereof

Application

Greffier

 

(c)     exceeds £300,000 but does not exceed £500,000

£4,000 in respect of the first £300,000 plus £2 for each £100 or part of £100 in excess thereof

Application

Greffier

 

(d)     exceeds £500,000 but does not exceed £700,000

£8,000 in respect of the first £500,000, plus £2.50 for each £100 or part of £100 in excess thereof

Application

Greffier

 

(e)     exceeds £700,000 but does not exceed £1,000,000

£13,000 in respect of the first £700,000, plus £3 for each £100 or part of £100 in excess thereof

Application

Greffier

 

(f)      exceeds £1,000,000 but does not exceed £1,500,000

£22,000 in respect of the first £1,000,000 plus £4 for each £100 or part of £100 in excess thereof

Application

Greffier

 

(g)     exceeds £1,500,000 but does not exceed £2,000,000

£42,000 in respect of the first £1,500,000 plus £5 for each £100 or part of £100 in excess thereof

Application

Greffier

 

(h)     exceeds £2,000,000 but does not exceed £3,000,000

£67,000 in respect of the first £2,000,000 plus £6 for each £100 or part of £100 in excess thereof

Application

Greffier

 

(i)      exceeds £3,000,000 but does not exceed £6,000,000 –

£127,000 in respect of the first £3,000,000 plus £8 for each £100 or part of £100 in excess thereof

Application

Greffier

 

(j)      exceeds £6,000,000 –

£367,000 in respect of the first £6,000,000 plus £9 for each £100 or part of £100 in excess thereof

Application

Greffier

(2)

In all cases under this item –

 

 

 

 

(a)     in the case of a professional application, for each document registered

rate F

Application

Greffier

 

(b)     in any other case, for each document registered

rate I

Application

Greffier

Notwithstanding paragraphs (1) and (2) –

(A)    where the testator devises to his or her spouse or civil partner a property which, at the time of the testator’s death, was their matrimonial home or civil partnership home, as the case may be, the net value of that property shall be disregarded in determining the net value of the immoveable property devised;

(AA) where the testator devises immovable property, whether as sole devisee or jointly with others –

(a)     to a corporation, association or trust, or a non-profit organization, described in Article 115(a), (aa) or (ab) of the Income Tax (Jersey) Law 1961[28]; and

(b)     that body produces to the Greffier a letter from the Comptroller of Taxes confirming that the body qualifies for exemption under one of those provisions,

the only fee payable by the body shall be the fee payable under paragraph (2)(a) or, as the case may be, (2)(b) (but any other devisees shall be liable to pay the fees required by this item based on the net value of that part of the property not devised to the body);

(B)    where the will devises all the immovable property of the testator to those persons to whom the property would have passed on an intestacy and in the same shares, the only fee payable shall be that specified in paragraph (2)(a) or, as the case may be, (2)(b); and

(C)    on the annulment of a will by the Court, the Greffier shall on application issue a certificate authorizing the Treasurer of the States to reimburse to the applicant the amount of the fee originally paid or so much thereof as the Greffier shall determine.

 

 

Item 47.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

47.

CHILDREN (JERSEY) LAW 2002[29]

 

 

 

(a)

Application for order in relation to parental responsibility (Article 5(1)(a) and (2))

rate G

Application

Greffier

(b)

Application for order appointing guardian (Article 7(1))

rate G

Application

Greffier

(c)

Record of disclaimer of appointment as guardian (Article 8(6))

rate G

Record

Greffier

(d)

Application for contact order, prohibited steps order, residence order or specific issue order
(Article 10)

rate G

Application

Greffier

(e)

Application for leave to change child’s surname or to remove child from Jersey (Article 14(1))

rate G

Application

Greffier

(f)

Application for order relating to financial provision (Schedule 1)

rate G

Application

Greffier

(g)

An application made on Form C2 in the Children Rules 2005[30]

rate G

Application

Greffier

Notwithstanding the above sub-paragraphs, if an application referred to in any of the above sub-paragraphs is required to be made on Form C1 in the Children Rules 2005 and is required to be accompanied by an application for special leave in Form C2 in those Rules, no fee is payable in relation to the application made in Form C1.

No fee is payable in relation to an application referred to in Rule 6 of the Children Rules 2005.

 

 

Item 48.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

48.

PLANNING APPEALS “ON THE PAPERS”

 

 

 

 

For Planning Appeals dealt with by the Greffier without the need for an oral hearing under the provisions of Rule 15/3C of the Royal Court Rules 2004[31]

rate L

Notice of Appeal

Greffier

 

 

Item 49.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

49.

APPLICATION FOR GENDER RECOGNITION CERTIFICATE

 

 

 

 

For an application under Article 2 of the Gender Recognition (Jersey) Law 2010[32]

rate E

Application

Greffier

 

 

Item 50.

Stamp Duty, by Figure or Rate

Chargeable Document

Designated Officer

50.

APPLICATION FOR REGISTRATION OF SOCIAL SECURITY HYPOTHEC

 

 

 

 

For an application under Article 2(2) of the Social Security Hypothecs (Jersey) Law 2014[33]

rate F

Application

Greffier”

 


SCHEDULE 2

(Article 11)

PART 2 OF THE SCHEDULE SUBSTITUTED

“SCHEDULE 2

(Article 2)

FEES IN MATRIMONIAL AND CIVIL PARTNERSHIP PROCEEDINGS

1        Lettered Rates

In the column headed ‘Stamp Duty, by Figure or Rate’ in the tables in paragraph 2, the amounts represented by the lettered rates (if shown) in those tables –

(a)     by rate A, £1;

(b)     by rate B, £15;

(c)     by rate C, £30;

(d)     by rate D, £40;

(e)     by rate E, £60;

(f)      by rate F, £80;

(g)     by rate G, £120;

(h)     by rate H, £150;

(i)      by rate I, £200;

(j)      by rate J, £300;

(k)     by rate K, £360;

(l)      by rate L, £500;

(m)    by rate M, £1,500.

2        Tables of Fees in Matrimonial and Civil Partnership Proceedings

 

 

Item

Stamp Duty

Chargeable Document

Designated Officer

1.

APPLICATION FOR LEAVE to file petition in matrimonial proceedings or apply for dissolution of civil partnership

J

The originating summons

Greffier

2.

INSTITUTING PROCEEDINGS to include filing a petition in matrimonial proceedings or a cause application in civil partnership proceedings

 

 

 

(a)

following grant of application for leave to file petition for divorce or a cause application in civil partnership proceedings

G

The petition or the cause application

Greffier

(b)

in any other case

J

The petition or the cause application

Greffier

3.

FILING AMENDED OR SECOND OR SUBSEQUENT MATRIMONIAL PETITION OR CIVIL PARTNERSHIP CAUSE APPLICATION

F

The petition or the cause application

Greffier

4.

FILING ANSWER TO PETITION IN MATRIMONIAL PROCEEDINGS OR A CAUSE APPLICATION IN CIVIL PARTNERSHIP PROCEEDINGS (including cross petition/application)

I

The answer

Greffier

5.

HEARING DEFENDED CAUSES – for each half day or part of a half day

K

The Billet

Greffier

6.

FILING an application to make a decree nisi absolute or a conditional order in a civil partnership final

D

The application

Greffier

7.

FINANCIAL ORDERS

 

 

 

(a)

Application for consent order

D

The application

Greffier

(b)

Application other than for consent order –

filing summons or Form 16,

fixing date, or

signing copy for service for preliminary directions hearing

H

The summons or notice

Greffier

(c)

Any application, summons or notice of intention to proceed with application for ancillary relief not falling within (a) or (b)

F

The summons or notice

Greffier

8.

CONTESTED HEARING BEFORE THE COURT for each half day or part of a half day

rate K

The summons

Greffier

9.

FILING NOTICE OF APPEAL against Registrar’s decision

rate G

The Notice of Appeal

Greffier

10.

APPEALS, hearing by the Court of any appeal from an order of the Greffier, for each half day or part of a half day

rate K

The Billet

Greffier

11.

COMMISSION FOR EXAMINATION OF WITNESSES ABROAD, issue of

rate E

The application

Greffier

12.

LETTERS OF REQUEST –

 

 

 

(a)

for service of process out of Jersey

rate E

The undertaking

Greffier

(b)

for the examination of witnesses abroad

rate E

The undertaking

Greffier

13.

EVIDENCE –

 

 

 

(a)

taking of in writing by Viscount, for each half day or part or a half day

rate L

The deposition

Greffier

(b)

Copy of transcript of, for each page

rate B

Transcript

Greffier

14.

SERVICE OR ATTEMPTED SERVICE BY VISCOUNT, each party served (or attempted to serve)

At discretion of Viscount subject to a maximum of rate I

The record

Viscount

15.

TAXING BILL OF COSTS, for each half hour

rate E

The bill

Greffier

16.

COPY Decree Nisi, Decree Absolute or other Act of Court, Memorandum of Agreement or other document, for each Act or document

rate C

Copy

Greffier.”


SCHEDULE 3

(Article 11)

PART 3 OF THE SCHEDULE SUBSTITUTED

“SCHEDULE 3

(Article 2)

PROBATE FEES

1        Lettered Rates

In the column headed ‘Stamp Duty, by Figure or Rate’ in the tables in paragraph 2, the amounts represented by the lettered rates (if shown) in those tables –

(a)     by rate A, £1;

(b)     by rate B, £15;

(c)     by rate C, £30;

(d)     by rate D, £40;

(e)     by rate E, £60;

(f)      by rate F, £80;

(g)     by rate G, £120;

(h)     by rate H, £150;

(i)      by rate I, £200;

(j)      by rate J, £300;

(k)     by rate K, £360;

(l)      by rate L, £500;

(m)    by rate M, £1,500.

2        Tables of probate fees

 

 

Item

Stamp Duty

Chargeable Document

Designated Officer

1.

ACTIONS 

 

 

 

(a)

Billet à la Table or Billet au Greffe, first Billet in the cause

rate F

Billet in the cause

Greffier

(b)

Where the court fixes a special day for the hearing or trial the following additional fee shall be paid, for each half day or part of a half day

rate L

Billet in the cause

Greffier

2.

CAVEATS, for the entry or renewal of a caveat

rate F

Caveat

Greffier

3.

COPIES –

 

 

 

(a)

Photographic copies, for each sheet photographed

rate A

Copy

Greffier

(b)

Typewritten or written copies, for each page

rate B

Copy

Greffier

(c)

Sealed and certified copies

rate C

Copy

Greffier

4.

DOCUMENT (including will) lodged au Greffe, for each document

rate F

Document

Greffier

5.

EVIDENCE –

 

 

 

(a)

taken in writing before the Viscount, for each half day or part of a half day

rate L

Deposition

Viscount

(b)

Copy of transcript of, for each page

rate B

Transcript

Viscount

6.

ORDER OF JUSTICE, signature of Bailiff

rate E

Order of justice

Bailiff

7.

APPLICATIONS, for drawing up, perusing and settling and administering oaths, affidavits or other documents in addition to the stamp duty chargeable under item 9 of this Part

At discretion of Greffier subject to a maximum of rate L

Oath

Greffier

8.

INTERVENTIONS OR OPPOSITIONS in a probate action

rate F

Intervention or opposition

Greffier

9.

PROBATE OR LETTERS OF ADMINISTRATION –

 

 

 

(1)

if the net value of the personal estate is sworn –

 

 

 

 

(a)    Not to exceed £10,000

no fee

Oath leading to the grant

Greffier

 

(b)    Not to exceed £100,000

£50 for each £10,000 or part of £10,000

Oath leading to the grant

Greffier

 

(c)    To exceed £100,000 but not to exceed £13,360,000

£500 in respect of the first £100,000, plus £75 for each additional £10,000 or part thereof

Oath leading to the grant

Greffier

 

(d)    To exceed £13,360,000

£100,000

Oath leading to the grant

Greffier

(2)

in all cases under this item –

 

 

 

 

(a)     in the case of a professional application

rate F

Oath leading to the grant

Greffier

 

(b)     in any other case

rate I

Oath leading to the grant

Greffier

10.

REPRESENTATIONS TO THE COURT –

 

 

 

(a)

Presentation to the Court of

rate F

Representation

Greffier

(b)

Where the Court fixes a special day for the hearing, for each half day or part of a half day

rate L

Representation

Greffier

11.

SEARCHES in the Probate Registry, for each half hour

rate C

Such document as the Greffier may determine

Greffier

12.

SUMMONSES –

 

 

 

(a)

Summoning or attempting to summon a party, and record

rate I

Instructions given to the Viscount

Viscount

(b)

Summoning a witness, and record

rate I

Instructions given to the Viscount

Viscount

13.

TRUST CORPORATIONS, authorization of

rate L

Such document as the Greffier may determine

Greffier

14.

VISCOUNT AS ADMINISTRATOR –

 

 

 

(a)

Attendances to obtain particulars of the estate and attendances with the Greffier to obtain administration, for each half day or part of a half day

rate L

Such document as the Viscount may determine

Viscount

(b)

Preparation of the inventory, for each half day or part of a half day

rate I

Such document as the Viscount may determine

Viscount

(c)

Administration of the estate –

 

 

 

 

(i)      commission on the gross nature of the personal estate –

 

 

 

 

          on the first £10,000

10%

Such document as the Viscount may determine

Viscount

 

          on the next £10,000

8%

Such document as the Viscount may determine

Viscount

 

          on the next £10,000

4%

Such document as the Viscount may determine

Viscount

 

          on the balance in excess of £30,000

2%

Such document as the Viscount may determine

Viscount

 

(ii)      commission on all monies paid or distributed

2½%

Such document as the Viscount may determine

Viscount

(d)

Attendances of the Viscount not provided for above, for each half day or part of a half day

rate L

Such document as the Viscount may determine

Viscount

15.

VISCOUNT IN POSSESSION PENDENTE LITE

Such fees and percentages as may be determined by the Royal Court in each particular case

Such document as the Viscount may determine

Viscount”

 


 



[1]                                    chapter 24.960

[2]                                    L.24/2018

[3]                                    chapter 24.750

[4]                                    chapter 18.150.70

[5]                                    chapter 12.800

[6]                                    chapter 12.550

[7]                                    chapter 12.050

[8]                                    chapter 18.150.70

[9]                                    chapter 24.750

[10]                                   chapter 12.650

[11]                                   chapter 12.260

[12]                                   chapter 24.090.30

[13]                                   chapter 18.150.70

[14]                                   chapter 24.750

[15]                                   chapter 04.480

[16]                                   chapter 12.450

[17]                                   chapter 11.450

[18]                                   chapter 11.450.30

[19]                                   chapter 27.300

[20]                                   chapter 20.650

[21]                                   chapter 05.575

[22]                                   chapter 05.700

[23]                                   chapter 16.555

[24]                                   chapter 18.495

[25]                                   chapter 18.405

[26]                                   chapter 07.350

[27]                                   chapter 04.120

[28]                                   chapter 24.750

[29]                                   chapter 12.200

[30]                                   chapter 12.200.70

[31]                                   chapter 07.770.72

[32]                                   chapter 12.320

[33]                                   chapter 26.850


Page Last Updated: 01 Aug 2018