Excise Duty (Relief and Drawback) (Amendment) (Jersey) Order 2002

Jersey R&O 158/2002


Customs and Excise (Jersey) Law 1999






                THE FINANCE AND ECONOMICS COMMITTEE, in pursuance of Articles 41 and 72 of the Customs and Excise (Jersey) Law 1999,[1] as amended, orders as follows -


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


                2.      In Article 2(a) of the principal Order for the words “Articles 3 to 5” there shall be substituted the words “Articles 3 to 5 and 6A”.


                3.      After Article 6 of the principal Order there shall be inserted the following Article -


“Relief on motor vehicles


          6A.-(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[3] as a consequence of the owner becoming resident in the Bailiwick 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 he -


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


                   (ii)     has had in his possession and used the vehicle 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.”.


                4.      In Article 7(1)(a) of the principal Order after the word goods there shall be inserted the words “(other than motor vehicles)”.


                5.      This Order may be cited as the Excise Duty (Relief and Drawback) (Amendment) (Jersey) Order 2002 and shall come into force on 1st January 2003.


                By Order of the Finance and Economics Committee,




Greffier of the States.


5th December 2002.

[1] Recueil des Lois, Volume 1999, pages 582 and 607.

[2] No. 95/2000.

[3] Recueil des Lois, Volume 1992-1993, page 412.

Page Last Updated: 26 Sep 2015