Jersey coat of arms

Finance (Budget – Cost of Living) (Jersey) Law 2022

A LAW to amend the personal allowances and reliefs in the Income Tax (Jersey) Law 1961 and to amend the commencement of amendments to the Goods and Services Tax (Jersey) Law 2007 made in the Finance (2022 Budget) (Jersey) Law 2022.

Adopted by the States                                                          21st September 2022

Sanctioned by Order of His Majesty in Council              9th November 2022

Registered by the Royal Court                                            18th November 2022

Coming into force                                                                           1st January 2023

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

1        Income Tax (Jersey) Law 1961 amended

Articles 2 to 5 amend the Income Tax (Jersey) Law 1961.

2        Article 92A (threshold for exemption from income tax) amended

In Article 92A –

(a)     in the following provisions for “£26,550” there is substituted “£29,750” –

(i)      paragraph (2),

(ii)      paragraph (2A);

(b)     in the following provisions for “£6,550” there is substituted “£7,350” –

(i)      paragraph (4)(i),

(ii)      paragraph (4A)(i);

(c)     in paragraph (6) for “£16,550” there is substituted “£18,550”.

3        Article 92B (increase in exemption threshold for child day care) amended

In Article 92B –

(a)     in paragraph (1) –

(i)      in sub-paragraphs (c) and (d) for “£16,320” there is substituted “£18,300”,

(ii)      in sub-paragraph (e) for “£6,273” there is substituted “£7,050”;

(b)     in paragraph (5) in the definition “qualifying income” –

(i)      in sub-paragraph (a) for “£6,550” there is substituted “£7,350”,

(ii)      in sub-paragraph (b) for “£4,590” there is substituted “£5,150”.

4        Article 95 (children) amended

In Article 95 in the following provisions for “£3,060” there is substituted “£3,450” –

(a)     paragraph (1);

(b)     paragraph (4).

5        Article 98A (additional allowance in respect of children)

In Article 98A(1A) for “£4,590” there is substituted “£5,150”.

6        Article 46 (citation and commencement) of the Finance (2022 Budget) (Jersey) Law 2022 amended

In Article 46(2)(b) for “1st January 2023” there is substituted “1st July 2023”.

7        Citation and commencement

This Law may be cited as the Finance (Budget – Cost of Living) (Jersey) Law 2022 and comes into force on 1st January 2023.


Page Last Updated: 18 Nov 2022