Excise Duty (Relief and Drawback) (Amendment No. 5) (Jersey) Order 2010

Made                                                                      11th January 2010

Coming into force                                                  1st September 2010

THE MINISTER FOR TREASURY AND RESOURCES, in pursuance of Articles 41 and 73 of the Customs and Excise (Jersey) Law 1999[1], orders as follows –

1        Interpretation

In this Order “principal Order” means the Excise Duty (Relief and Drawback) (Jersey) Order 2000[2].

2        Article 1 amended

In Article 1(1) of the principal Order –

(a)     after the definition “heavy oil” there shall be inserted the following definition –

“ ‘hire vehicle’ has the meaning assigned to it by the Motor Vehicle Registration (General Provisions) (Jersey) Order 1993[3];”;

(b)     after the definition “public road” there shall be inserted the following definition –

“ ‘registered’ means registered in accordance with the Motor Vehicle Registration (Jersey) Law 1993[4].”.

3        Article 7 inserted

After Article 6 of the principal Order there shall be inserted the following Article –

(1)     Relief from excise duty shall be allowed on any motor vehicle –

(a)     constructed more than 25 years prior to the date on which it is required to be registered;

(b)     with not more than 16 seats in addition to the driver’s seat and constructed or substantially and permanently adapted –

(i)      to be driven by a person suffering from a physical defect or disability, or

(ii)      for the carriage of a person in a wheelchair or on a stretcher; or

(c)     required to be registered under Article 4 of the Motor Vehicle Registration (Jersey) Law 1993 as a consequence of the owner becoming resident in Jersey if the conditions set out in paragraph (2) are met.

(2)     The conditions referred to in paragraph (1)(c) are that the owner –

(a)     proves to the satisfaction of the Agent of the Impôts that the owner –

(i)      has been resident outside Jersey for a continuous period of not less than 12 months prior to the motor vehicle being required to be registered, and

(ii)      has had the vehicle in his or her possession and used it for not less than 6 months prior to its being required to be registered; and

(b)     has undertaken to the Agent of the Impôts not to sell, hire or otherwise transfer ownership or use of the vehicle for at least 12 months following the date on which it was required to be registered.

(3)     Relief from 85% of the excise duty payable shall be allowed on any motor vehicle that is to be used exclusively as a hire vehicle.”.

4        Article 8 amended

In Article 8 of the principal Order –

(a)     in paragraph (1), in sub-paragraphs (a) and (b), after the words “on goods” there shall be inserted the words “(other than motor vehicles)”;

(b)     after paragraph (2) there shall be inserted the following paragraph –

“(3)    Where no relief has been allowed under Article 7, drawback of 50% of the excise duty paid in respect of a motor vehicle shall be allowed if, within 6 months of the date on which it was required to be registered, the vehicle is –

(a)     exported; or

(b)     destroyed whilst under customs control.”.

5        Citation and commencement

This Order may be cited as the Excise Duty (Relief and Drawback) (Amendment No. 5) (Jersey) Order 2010 and shall come into force on 1st September 2010.

senator p.f.c. ozouf

Minister for Treasury and Resources



[1]                                    chapter 24.660

[2]                                    chapter 24.660.50

[3]                                    chapter 25.350.50

[4]                                    chapter 25.350

Page Last Updated: 25 Apr 2016