Income tax is levied and charged for the year 2026 at the standard rate of 20 pence in the pound, in accordance with and subject to the Income Tax (Jersey) Law 1961.

Part 2

Income Tax (Jersey) Law 1961 amended

Division 1 – Introduction

2 Income Tax (Jersey) Law 1961 amended

This Part amends the Income Tax (Jersey) Law 1961.

Division 2 – Interpretation

3 Article 3 (general provisions as to interpretation) amended

(1) In Article 3(1) –

(a) after the definition “marginal income deduction” there is inserted –

“MCIT Law” means the Multinational Corporate Income Tax (Jersey) Law 2025;

(b) after the definition “relevant distribution” there is inserted –

“relevant MNE group entity” has the meaning given in Article 120AB;

(2) In Article 3(1) –

(a) in paragraph (d)(i) of the definition “earned income”, “(which relate to profits or gains from the trades of disposal or exploitation of land in Jersey)” is deleted;

(b) in the definition “trade”, “every disposal, on a commercial basis, of land, any building or structure, or any part thereof, and” is deleted.

(3) Article 3(1A) is deleted.

Division 3 – Assessment

4 Article 23 (provision for making assessments where no returns are received) amended

After Article 23(2) there is inserted –

(3) Paragraph (2) applies despite the time limit in Article 125(2).

Division 4 – Appeals to Royal Court

5 Article 29 (procedure on appeals) amended

After Article 29(7) there is inserted –

(8) The Minister may by Order make provision about the proceedings before the Commissioners.

(9) An Order made under paragraph (8) may include provision about the following –

(a) striking out of appeals;

(b) the determination of preliminary or incidental matters.

6 Article 36 (appeals to the Royal Court) amended

In Article 36 –

(a) for paragraphs (1) and (2) there is substituted –

(1) After the determination by the Commissioners of an appeal under this Law, either party, if dissatisfied with the determination, may give notice of appeal.

(1A) The dissatisfied party must –

(a) give notice to the Judicial Greffier, the Commissioners and the other party to the appeal within 21 days, starting on the date of the determination; and

(b) include with the notice the grounds on which the appeal is being brought.

(2) If notice of appeal is not given within the time specified in paragraph (1A)(a), the determination of the Commissioners is final.

(b) in paragraph (3), for “shall” there is substituted “must”;

Division 5 – Schedule A

7 Article 50 (interpretation of Part 8) amended

(1) This Article amends Article 50.

(2) The paragraph is renumbered as paragraph (1).

(3) In the renumbered paragraph (1), before the definition “land” there is inserted –

“dealing in or developing land in Jersey” means 1 or more of the following activities –

(a) the acquisition or disposal of interests in land in Jersey;

(b) developing land in Jersey for the purpose of disposing of interests in the land;

“interest in land” –

(a) includes –

(i) an interest in land that does not confer an exclusive right to occupy; and

(ii) part of an interest; but

(b) does not include an interest held by a person as a bare nominee or a bare trustee;

(4) After the renumbered paragraph (1) there is inserted –

(2) For the purposes of the definition “dealing in or developing land in Jersey”, a person acquires or disposes of an interest in land in Jersey if –

(a) the person directly acquires or disposes of the interest in land; or

(b) the person acquires or disposes of an interest in a company or another body of persons, or a trust, partnership, limited liability company or foundation, that holds (directly or indirectly) the interest in the land.

8 Article 51 (Schedule A) amended

(1) This Article amends Article 51.

(2) For paragraph (1)(b) there is substituted –

(b) the annual profits or gains arising or accruing from transactions carried out in the course of the trade of dealing in or developing land in Jersey;

(3) For paragraph (2) there is substituted –

(2) In paragraph (1)(b), the reference to a transaction includes –

(a) the sale, transfer or lease of the land; and

(b) any other transaction resulting in –

(i) the disposal of an interest in the land; or

(ii) the disposal of an interest in a company or another body of persons, or a trust, partnership, limited liability company or foundation, that holds (directly or indirectly) the interest in the land.

9 Article 55B (provision against double assessment: dealing in or developing land in Jersey) inserted

After Article 55A there is inserted –

55B Provision against double assessment: dealing in or developing land in Jersey

(1) This Article applies if, on the application of a person assessed to tax on the profits or gains arising or accruing from a particular transaction carried out in the course of dealing in or developing land in Jersey, the profits or gains have been assessed more than once.

(2) The Comptroller must –

(a) amend or set aside 1 or more of the assessments (the “original assessments”) to ensure that the same profits or gains are not taxed more than once;

(b) give written notice to each person assessed that 1 or more of the original assessments has been amended or set aside; and

(c) if payment has been made in respect of an assessment that is amended or set aside, repay the amount of the overpayment (if any).

(3) The Comptroller must not amend or set aside an assessment more than 2 years after the filing due date.

(4) Articles 24(3) and 25 apply in relation to an amended assessment as they apply in relation to the original assessments.

(5) In paragraph (3), “filing due date” has the same meaning as in Article 24.

Division 6 – Schedule D

10 Article 63 (farming and other commercial occupation of land in Jersey to be charged under Schedule D) substituted

For Article 63 there is substituted –

63 Farming of land in Jersey to be charged under Schedule D

(1) All farming in Jersey is treated as the carrying on of a trade or of a part of a trade and the profits or gains are to be charged to tax under Case I of Schedule D.

(2) In this Article –

“farming” means the occupation of land in Jersey wholly or mainly for the purposes of husbandry, including market gardening;

“market gardening” means the occupation of land in Jersey as a nursery or garden for the sale of produce.

11 Article 79A (credit for tax paid on full attribution of deemed dividends) inserted

After Article 79 there is inserted –

79A Credit for tax paid on full attribution of deemed dividends

(1) This Article applies if an individual satisfies the conditions in paragraph (2).

(2) The conditions are that –

(a) the individual had a liability to pay tax in a year of assessment between 2009 and 2012 (inclusive) in respect of –

(i) a deemed dividend assessable under Article 81D or Article 81G as it was in force for that year of assessment; or

(ii) a company’s profits under Article 85F as it was in force for that year of assessment;

(b) the individual has received a dividend assessable under Case III that derives from the profits that were assessed on the individual under Article 81D or 81G or under Article 85F; and

(i) have not already been distributed to the individual; and

(ii) have not resulted in a claim for a tax credit by the individual or any other person in a previous year of assessment.

(3) In paragraph (2)(a), a reference to an individual includes the individual’s spouse or civil partner if that spouse or civil partner had a liability to pay tax under Article 121 or 122B (as they were in effect prior to 1 January 2025) and profits were assessed on them under Article 81D or 81G or under Article 85F.

(4) If this Article applies, a tax credit at the standard rate is offset against the individual’s liability to tax in respect of the dividend referred to in paragraph (2)(b) to the extent referred to in paragraph (2)(c).

(5) This Article does not apply to an assessment on an amount based on the assessable profits of a company under Article 134A or Schedule D Case IIA.

Division 7 – Principal provisions as to interest, dividends, distributions, annual payments, etc.

12 Article 88A (distributions from MNE group entity) inserted

After Article 88 there is inserted –

88A Distributions from MNE group entity

(1) This Article applies if a distribution is declared out of the profits or gains charged to tax of a relevant MNE group entity under the MCIT Law.

(2) If this Article applies, the person chargeable to tax on the distribution under this Law is entitled to a credit and the amount of tax that person is liable to pay in respect of the distribution is reduced by the amount of the credit.

(3) The amount of the credit is calculated by the Comptroller on a just and reasonable basis.

Division 8 – Personal allowances and reliefs

13 Article 92A (exemption from income tax for individuals whose income is not over the exemption threshold) amended

In Article 92A(2), in the definition “low income threshold”, for “£20,700” there is substituted “£21,250”.

14 Article 92B (increase in exemption threshold for certain child care payments) amended

In Article 92B –

(a) in paragraph (2) –

(i) in sub-paragraph (a), after “for the child’s care” there is inserted “, less the amount of any payment or grant made by the Minister for Education and Lifelong Learning for the child’s care”;

(ii) in sub-paragraph (b), after “to the child” there is inserted “, less the amount of any payment or grant made by the Minister for Education and Lifelong Learning for the child’s care”;

(b) in paragraph (8), in the definition “maximum increase” –

(i) in sub-paragraphs (a) and (b), for “£20,400” there is substituted “£20,950”;

(ii) in sub-paragraph (c), for “£7,850” there is substituted “£8,050”;

(c) in paragraph (8), in the definition “qualifying income”, in sub-paragraph (b)(ii), for “£5,750” there is substituted “£5,900”.

15 Article 92C (marginal rate of tax) amended

In Article 92C, in the heading, for “rate of tax” there is substituted “relief”.

16 Article 95 (children) amended

In Article 95(1) and (4), for “£3,850” there is substituted “£3,950”.

17 Article 98A (additional allowance in respect of children) amended

In Article 98A(1A), for “£5,750” there is substituted “£5,900”.

Division 9 – Exemptions

18 Article 115 (miscellaneous exemptions) amended

In Article 115 –

(a) the paragraph is renumbered as paragraph (1);

(b) after the renumbered paragraph (1) there is inserted –

(2) The Minister may by Order exempt entities that are directly or indirectly 100% owned by the States or a parish.

19 Article 118B (exemption of certain income, profits or gains of a non-resident) amended

In Article 118B –

(a) after paragraph (1)(i) there is inserted –

(j) dividends paid out by a relevant MNE group entity for which tax has been paid under the MCIT Law.

(b) in paragraph (2), for the definition “relevant trust” there is substituted –

“relevant trust” means a trust that –

(a) is managed by a trustee resident in Jersey and that is –

(i) a Jersey trust as defined in Article 1 of the Trusts (Jersey) Law 1984; or

(ii) a foreign trust as defined in that Article; but

(b) is not a trust that is approved under any provision of Part 19 of this Law;

20 Article 120AB (relevant MNE group entities) amended

Article 120AB(4) is deleted.

Division 10 – Benefits: exemptions

21 Schedule 2 (benefits: exemptions) amended

In Schedule 2 –

(a) in paragraph 7 (accommodation), after clause (b) there is inserted –

(c) accommodation that is occupied by the office holder or employee to allow them to provide care to a person occupying those premises.

(b) in paragraph 14(b) (relocation expenses), for “£7,500” there is substituted “£15,000”.

Part 3

Customs and Excise (Jersey) Law 1999 amended

22 Amendment of the Customs and Excise (Jersey) Law 1999

This Part amends the Customs and Excise (Jersey) Law 1999.

23 Article 1 (interpretation) amended

In Article 1 –

(a) for the definition in column 1 there is substituted the definition in column 2 –

Defined term	Amended definition
beer	“beer” is defined in Schedule 1, paragraph 2;
cider	“cider” is defined in Schedule 1, paragraph 2;
distilled spirits	“distilled spirits” is defined in Schedule 1, paragraph 2;
independent brewer	“independent brewer” is defined in Schedule 1, paragraph 2;
independent cider-maker	“independent cider-maker” is defined in Schedule 1, paragraph 2;
independent distiller	“independent distiller” is defined in Schedule 1, paragraph 2;
made-wine	“made-wine” is defined in Schedule 1, paragraph 2;
% volume	“% volume” is defined in Schedule 1, paragraph 2;
per litre of alcohol	“per litre of alcohol” is defined in Schedule 1, paragraph 2;
small independent brewer	“small independent brewer” is defined in Schedule 1, paragraph 2;
small independent cider-maker	“small independent cider-maker” is defined in Schedule 1, paragraph 2;
small independent distiller	“small independent distiller” is defined in Schedule 1, paragraph 2;
spirits	“spirits” is defined in Schedule 1, paragraph 2;
wine	“wine” is defined in Schedule 1, paragraph 2;
wines	“wines” is defined in Schedule 1, paragraph 2;

(b) after the definition “Treaties” there is inserted –

“vehicle emissions duty” is defined in paragraph 2 of Schedule 1;

(i) “connected”;

(ii) “leaded petrol”;

(iii) “tobacco”;

(iv) “unleaded petrol”.

24 Schedule 1 (excise duties) substituted

For Schedule 1 there is substituted –

Schedule 1

Excise duties

(Articles 2 and 38)

Part 1

Strength of liquor

1 Strength of liquor

(1) Unless paragraph 2 or 3 applies, the strength of liquor is determined as follows –

(a) a representative sample is taken, cleared of any sediment or gas by filtration in an approved manner and a definite quantity of the sample measure at 20°C is distilled;

(b) the distillate is made up at the temperature of 20°C with distilled water to the original measure before distillation;

(c) the strength of the distillate made up under sub-paragraph (b) is ascertained by determining its density in air at the temperature of 20°C using an approved hydrometer in an approved manner; and

(d) the strength of the liquor is –

(i) the percentage of alcohol by volume in an approved alcohol table that corresponds to the density determined; or

(ii) if the density determined is between 2 consecutive numbers in the table, determined by linear interpolation.

(2) If the result ascertained by the method in sub-paragraph (1) is rendered inaccurate by substances other than alcohol, the method is adjusted in a manner approved by the Minister to produce an accurate result.

(3) Unless the Minister otherwise allows, the strength of any liquor is the strength ascertained under this paragraph, but if the strength has not been ascertained under this paragraph it is the greater of –

(a) the strength ascertained by reference to the information on the label of the liquor’s container; or

(b) the strength ascertained by reference to the information on an invoice, delivery note, production record or similar document relating to the liquor.

Part 2

Goods chargeable with excise duty and rates of duty

Division 1 – Interpretation

2 Interpretation

(1) In this Schedule –

“beer” means any liquor of a strength exceeding 1.2% volume obtained from the fermentation of worts prepared from cereals and any mixture of beer with a non-alcoholic drink;

“cider” means cider or perry of a strength exceeding 1.2% volume but not exceeding 8.6% volume obtained from the fermentation of apple or pear juice;

“connected”, in the definitions “independent brewer”, “independent cider-maker” and “independent distiller” has the same meaning as in the Income Tax (Jersey) Law 1961 (see Article 3A of that Law);

“distilled spirits” means spirits that are produced or manufactured by a person by –

(a) distilling, with a still, fermented agricultural products; or

(b) distilling, with a still, other spirits that are obtained but not produced by that person;

“independent brewer” means a person who –

(a) brews beer;

(b) is not connected with any other person who brews beer; and

“independent cider-maker” means a person who –

(a) makes cider;

(b) is not connected with any other person who makes cider; and

“independent distiller” means a person who –

(a) distils spirits;

(b) is not connected with any other person who distils spirits; and

“made-wine” means any liquor of a strength exceeding 1.2% volume produced by the fermentation of any substance except –

(a) beer;

(b) wine; or

“% volume” means the percentage of alcohol in the liquor determined in accordance with Article 2;

“per litre of alcohol” means the quantity of alcohol in the liquor determined in accordance with Article 2;

“reference period”, in sub-paragraphs (2), (3) and (4), means the calendar year in which the spirits wines, beer and cider are produced or manufactured;

“spirits” means potable spirits of a strength exceeding 5.5% volume;

“vehicle emissions duty” means the excise duty payable as described in Article 38(3) or (5);

“wine” means any liquor of a strength exceeding 1.2% volume obtained from the fermentation of fresh grapes or the must of fresh grapes, whether or not it is fortified with spirits or flavoured with aromatic extracts;

“wines” means wine and made-wine.

(2) A person is a “small independent brewer” in relation to beer produced or manufactured by the person if –

(a) the person is an independent brewer; and

(b) the total amount of beer produced or manufactured by the person during the reference period does not exceed 200,000 hectolitres.

(3) A person is a “small independent cider-maker” in relation to cider produced or manufactured by the person if –

(a) the person is an independent cider-maker; and

(b) the total amount of cider produced or manufactured by the person during the reference period does not exceed 500,000 litres.

(4) A person is a “small independent distiller” in relation to distilled spirits produced or manufactured by the person if –

(a) the person is an independent distiller; and

(b) the total amount of alcohol contained in distilled and other spirits produced or manufactured by the person during the reference period does not exceed 20,000 litres.

Division 2 – Alcohol: standard rates

3 Application

This Division applies in relation to goods described in the following paragraphs, other than goods that qualify for tap relief under Division 3.

4 Spirits and spirits-based drinks that do not qualify for tap relief

There is charged –

(a) on all distilled spirits produced or manufactured by a small independent distiller and imported into or produced or manufactured in Jersey, excise duty at the rate of £23.32 per litre of alcohol;

(b) on all other spirits (including other distilled spirits) imported into or produced or manufactured in Jersey, excise duty at the rate of £46.64 per litre of alcohol; and

(c) on spirits-based products that are ready-to-drink and imported into or produced or manufactured in Jersey, excise duty at the rate of £46.64 per litre of alcohol.

5 Wines that do not qualify for tap relief

There is charged on all wines imported into or produced or manufactured in Jersey, excise duty at the following rates –

Strength of wines	Rate per hectolitre of wine (£)
Wines exceeding 1.2% volume but not exceeding 5.5% volume	90.95
Wines exceeding 5.5% volume but not exceeding 15% volume	241.02
Wines exceeding 15% volume but not exceeding 22% volume	317.76
	Rate per litre of alcohol (£)
Wines exceeding 22% volume	46.64

6 Beer that does not qualify for tap relief

(1) There is charged on all beer, produced by a small independent brewer, that is imported into or produced or manufactured in Jersey, excise duty at the rate of –

Strength of beer	Rate per hectolitre of beer (£)
Beer exceeding 1.2% volume but not exceeding 2.8% volume	18.94
Beer exceeding 2.8% volume but not exceeding 4.9% volume	37.87
Beer exceeding 4.9% volume	70.48

(2) There is charged on all other beer imported into or produced or manufactured in Jersey, excise duty at the rate of –

Strength of beer	Rate per hectolitre of beer (£)
Beer exceeding 1.2% volume but not exceeding 2.8% volume	37.87
Beer exceeding 2.8% volume but not exceeding 4.9% volume	75.74
Beer exceeding 4.9% volume	140.96

7 Cider that does not qualify for tap relief

(1) There is charged on all cider, produced by a small independent cider-maker, that is imported into or produced or manufactured in Jersey, excise duty at the rate of –

Strength of cider	Rate per hectolitre of cider (£)
Cider exceeding 1.2% volume but not exceeding 2.8% volume	18.94
Cider exceeding 2.8% volume but not exceeding 4.9% volume	37.87
Cider exceeding 4.9% volume	70.49

(2) There is charged on all other cider imported into or produced or manufactured in Jersey, excise duty at the rate of –

Strength of cider	Rate per hectolitre of cider (£)
Cider exceeding 1.2% volume but not exceeding 2.8% volume	37.87
Cider exceeding 2.8% volume but not exceeding 4.9% volume	75.74
Cider exceeding 4.9% volume	140.96

8 Other alcoholic beverages that do not qualify for tap relief

There is charged on all alcoholic beverages imported into or produced or manufactured in Jersey (other than wines, beer or cider) exceeding 1.2% volume but not exceeding 5.5% volume, excise duty at the rate of £46.64 per litre of alcohol.

Division 3 – Alcohol: tap relief rates

9 Application

(1) This Division applies in relation to goods that qualify for tap relief.

(2) The following goods “qualify for tap relief” –

(a) a spirits-based product that is ready-to-drink and, at the time that excise duty is charged, is packaged in a container with a capacity of at least 10 litres;

(b) wines that, at the time that excise duty is charged, are packaged in a container with a capacity of at least 10 litres;

(c) beer and cider that, at the time that excise duty is charged, is packaged in a container with a capacity of at least 10 litres.

(3) Goods do not qualify for tap relief if they are transferred to smaller containers for a purpose other than the serving of a beverage for immediate consumption on the same premises.

10 Spirits-based drinks qualifying for tap relief

(1) There is charged on all spirits-based products that are ready-to-drink and that are produced or manufactured by a small independent distiller and imported into or produced or manufactured in Jersey, excise duty at the rate of –

Strength of drink	Rate per litre of alcohol (£)
Drinks exceeding 1.2% volume but not exceeding 4.9% volume	19.82
Drinks exceeding 4.9% volume	20.99

Strength of drink

Rate per litre of alcohol

(£)

Drinks exceeding 1.2% volume but not exceeding 4.9% volume

19.82

Drinks exceeding 4.9% volume

20.99

(2) There is charged on all other spirits-based products that are ready-to-drink and that are produced or manufactured in or imported into Jersey, excise duty at the rate of –

Strength of drink	Rate per litre of alcohol (£)
Drinks exceeding 1.2% volume but not exceeding 4.9% volume	39.64
Drinks exceeding 4.9% volume	41.98

Strength of drink

Rate per litre of alcohol

(£)

Drinks exceeding 1.2% volume but not exceeding 4.9% volume

39.64

Drinks exceeding 4.9% volume

41.98

11 Wines qualifying for tap relief

There is charged on all wines imported into or produced or manufactured in Jersey, excise duty at the following rates –

Strength of wines	Rate per hectolitre of wine (£)
Wines exceeding 1.2% volume but not exceeding 4.9% volume	77.31
Wines exceeding 4.9% volume but not exceeding 5.5% volume	81.86
Wines exceeding 5.5% volume but not exceeding 15% volume	216.92
Wines exceeding 15% volume but not exceeding 22% volume	285.98
	Rate per litre of alcohol (£)
Wines exceeding 22% volume	41.98

12 Beer qualifying for tap relief

(1) There is charged on all beer, produced by a small independent brewer, that is imported into or produced or manufactured in Jersey, excise duty at the rate of –

Strength of beer	Rate per hectolitre of beer (£)
Beer exceeding 1.2% volume but not exceeding 2.8% volume	16.10
Beer exceeding 2.8% volume but not exceeding 4.9% volume	32.19
Beer exceeding 4.9% volume	63.43

(2) There is charged on all other beer imported into or produced or manufactured in Jersey, excise duty at the rate of –

Strength of beer	Rate per hectolitre of beer (£)
Beer exceeding 1.2% volume but not exceeding 2.8% volume	32.19
Beer exceeding 2.8% volume but not exceeding 4.9% volume	64.38
Beer exceeding 4.9% volume	126.86

13 Cider qualifying for tap relief

(1) There is charged on all cider, produced by a small independent cider-maker, that is imported into or produced or manufactured in Jersey, excise duty at the rate of –

Strength of cider	Rate per hectolitre of cider (£)
Cider exceeding 1.2% volume but not exceeding 2.8% volume	16.10
Cider exceeding 2.8% volume but not exceeding 4.9% volume	32.19
Cider exceeding 4.9% volume	63.43

(2) There is charged on all other cider imported into or produced or manufactured in Jersey, excise duty at the rate of –

Strength of cider	Rate per hectolitre of cider (£)
Cider exceeding 1.2% volume but not exceeding 2.8% volume	32.19
Cider exceeding 2.8% volume but not exceeding 4.9% volume	64.38
Cider exceeding 4.9% volume	126.86

14 Other alcoholic beverages qualifying for tap relief

There is charged on all alcoholic beverages imported into or produced or manufactured in Jersey (other than wines, beer or cider), excise duty at the rate of –

Strength of beverage	Rate per litre of alcohol (£)
Beverages exceeding 1.2% volume but not exceeding 4.9% volume	39.64
Beverages exceeding 4.9% volume but not exceeding 5.5% volume	41.98

Strength of beverage

Rate per litre of alcohol

(£)

Beverages exceeding 1.2% volume but not exceeding 4.9% volume

39.64

Beverages exceeding 4.9% volume but not exceeding 5.5% volume

41.98

Division 4 – Tobacco

15 Tobacco

(1) In this paragraph, “tobacco” includes any product of the tobacco plant or any substance used as a substitute for tobacco.

(2) There is charged on all tobacco imported into or grown, produced or manufactured in Jersey, excise duty at the following rates –

Type of tobacco		Rate of excise duty per kilogram (£)
(a)	unprocessed tobacco	720.17
(b)	cigars	894.11
(c)	cigarettes	943.35
(d)	hand-rolling tobacco	943.35
(e)	processed tobacco other than types (b) to (d)	750.47

Division 5 – Hydrocarbon oil

16 Hydrocarbon oil

(1) In this paragraph –

“higher octane ultra low sulphur petrol” means ultra low sulphur petrol that has a research octane number that is not less than 96 and a motor octane number that is not less than 86;

“hydrotreated vegetable oil” means oil that meets the conditions in sub-paragraph (2);

“other types of hydrocarbon oil” includes blended oils that are not ultra low sulphur petrol (including higher octane ultra low sulphur petrol), ultra low sulphur diesel or hydrotreated vegetable oil;

“ultra low sulphur diesel” means gas oil the sulphur content of which does not exceed 0.005% by weight;

“ultra low sulphur petrol” means unleaded petrol the sulphur content of which does not exceed 0.005% by weight;

“unleaded petrol” means petrol containing not more than 0.013 g of lead per litre.

(2) For the purposes of the definition “hydrotreated vegetable oil”, oil meets the conditions in this sub-paragraph if it –

(a) is a liquid hydrocarbon produced from sustainable, renewable sources of –

(i) vegetable oil;

(ii) waste food; or

(iii) animal processing by-products;

(b) conforms to Standard EN 15940:2023 of the European Committee for Standardisation but does not contain Fatty Acid Methyl Esters (FAME); and

(c) carries the International Sustainability and Carbon Certification or another certification of sustainability that the Agent of the Impôts is satisfied is equivalent.

(3) There is charged on hydrocarbon oil imported or delivered into or produced in Jersey, excise duty at the following rates –

Type of hydrocarbon oil		Rate of excise duty per hectolitre (£)
(a)	higher octane ultra low sulphur petrol	67.54
(b)	all other ultra low sulphur petrol	65.55
(c)	ultra low sulphur diesel	65.55
(d)	hydrotreated vegetable oil	54.89
(e)	all other types of hydrocarbon oil	69.74

Division 6 – Vehicles

17 Motor vehicles – standard vehicles

(1) In this paragraph –

“established CO2 mass emission figure” means, in relation to a vehicle, the grams per kilometre of carbon dioxide emitted by the vehicle, established in accordance with sub-paragraphs (2) and (3);

“standard vehicle” means –

(a) a motor vehicle designed and constructed for the carriage of passengers and consisting of no more than 8 seats in addition to the driver’s seat;

(b) a motor cycle as defined in Article 1(1) of the Motor Vehicles (Construction and Use) (Jersey) Order 1998;

(d) an agricultural tractor as defined in Article 1 of the Motor Vehicle Registration (General Provisions) (Jersey) Order 1993 that is not a restricted speed agricultural tractor as defined in paragraph 19(1) of this Schedule.

(2) The CO2 mass emission figure for a standard vehicle is established when the vehicle is first registered in Jersey and is the figure specified in a document produced in accordance with the requirements for registration that are prescribed under Part 2 of the Motor Vehicle Registration (Jersey) Law 1993.

(3) If more than 1 CO2 mass emission figure is specified in a document described in sub-paragraph (2), the CO2 mass emission figure established for the motor vehicle is –

(a) the figure that was arrived at using the Worldwide Harmonised Light Vehicles Test Procedure (“WLTP”) as set out in the United Nations Economic Commission for Europe Global Technical Regulation No. 15, as amended from time to time; or

(b) if no figure was arrived at using the WLTP –

(i) the figure specified as the combined figure or, if there is more than 1 combined figure, the highest of them; or

(ii) if there is no combined figure, the highest figure specified.

(4) For motor vehicles (other than commercial vehicles) that have an established CO2 mass emission figure, vehicle emissions duty is charged at the following rates for the year in which it is payable –

Established CO₂ mass emission figure (g)	Vehicle emissions duty (£)
0	0
1-50	37
51-75	77
76-100	252
101-125	464
126-150	787
151-175	1,650
176-200	5,796
201 or more	12,401

(5) For motor vehicles (other than commercial vehicles) that have an established CO2 mass emission figure, vehicle emissions duty is charged at the following rates for the year in which it is payable –

Cylinder capacity of engine (cm³)	Vehicle emissions duty (£)
0	0
1-500	37
501-1400	306
1401-1800	595
1801-2000	895
2001-2500	1,419
2501-3000	2,566
3001-3500	5,796
3501 or more	12,401

18 Motor vehicles – commercial vehicles

(1) In this paragraph –

“commercial vehicle” means a vehicle that is not a standard vehicle as defined in paragraph 17(1) and is not a restricted-speed agricultural tractor as defined in paragraph 19(1);

“established CO2 mass emission figure” means has the meaning given in paragraph 17(1);

“lower emission vehicle” means a vehicle that complies with the Euro 5 emission limits set out in Annex I, Table 1 of Regulation 715/2007 of the European Parliament and of the Council of 20 June 2007 on type approval of motor vehicles with respect to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information (OJ L 171, 29.6.2007, p. 1).

(2) The Minister may by Order amend the definition of “lower emission vehicle”.

(3) For commercial vehicles that have an established CO2 mass emission figure, vehicle emissions duty is charged at the following rates –

Established CO2 mass emission figure (g)	Vehicle emissions duty for lower emission vehicle (£)	Vehicle emissions duty for vehicle that is not lower emission vehicle (£)
0	0	0
1-50	0	0
51-75	0	57
76-100	0	171
101-125	0	285
126-150	57	457
151-175	171	856
176-200	285	1,426
201 or more	457	2,053

(4) For commercial vehicles that do not have an established CO2 mass emission figure, vehicle emissions duty is charged at the following rates –

Cylinder capacity of engine (cm3)	Vehicle emissions duty for lower emission vehicle (£)	Vehicle emissions duty for vehicle that is not lower emission vehicle (£)
0	0	0
1-500	0	0
501-1400	0	228
1401-1800	0	399
1801-2000	228	570
2001-2500	399	798
2501-3000	570	1,141
3001-3500	798	1,483
3501 or more	1,141	2,053

19 Restricted speed agricultural tractors

(1) In this paragraph, “restricted speed agricultural tractor” means a motor vehicle that –

(a) is not constructed itself to carry any load, other than water, fuel, accumulators and other equipment used for the purpose of propulsion, loose tools and loose equipment;

(b) is designed and used primarily for work in connection with agriculture;

(c) is driven on a road only when proceeding to and from the site of such work and that when so driven hauls nothing more than land implements or an agricultural trailer; and

(d) has a maximum speed of 26 miles per hour.

(2) The rate of vehicle emissions duty charged on a restricted speed agricultural tractor is –

(a) if the tractor has not, at any time, been registered outside Jersey, the amount (if any) specified in column 2 of the table for the cylinder capacity of the tractor’s engine specified in column 1;

(b) if the tractor was registered outside Jersey, the amount (if any) specified in column 3, 4 or 5 of the table, according to when the tractor was first registered outside Jersey, for the cylinder capacity of the tractor’s engine specified in column 1.

1 Cylinder capacity of engine (cm3)	2 Tractor first registered in Jersey (£)	3 Tractor first registered outside Jersey 1 year or less ago (£)	4 Tractor first registered outside Jersey more than 1 but 2 years or less ago (£)	5 Tractor first registered outside Jersey more than 2 years ago (£)
0	0	0	0	0
More than 0 but not more than 1000	0	0	0	0
More than 1000 but not more than 1400	186	186	124	92
More than 1400 but not more than 1800	309	309	203	154
More than 1800 but not more than 2000	469	469	303	236
More than 2000 but not more than 2500	618	618	401	309
More than 2500 but not more than 3000	926	926	606	463
More than 3000 but not more than 3500	1,235	1,235	803	618
More than 3500	1,545	1,545	1,007	771

25 Excise duty: e-liquids

In Schedule 1, Part 2, Division 4 –

(a) in the heading, after “tobacco” there is inserted “and e-liquids”;

(b) after paragraph 15 there is inserted –

15A E-liquids

(1) There is charged on all e-liquids imported into, produced or manufactured in Jersey, excise duty at the rate of £0.20 per millilitre.

(2) In this paragraph –

“e-liquid” –

(a) means liquid (whether or not it contains nicotine) that can be used without further processing or modification in an e-liquid inhalation product; but

(b) does not include a cannabis-based product that is listed in Schedule 2, paragraph 10 of the Misuse of Drugs (General Provisions) (Jersey) Order 2009;

“e-liquid inhalation product” means –

(a) a vape within the meaning of Article 1 of the Single-Use Plastics etc. (Restrictions) (Jersey) Law 2021;

(b) a device that can be used for e-liquid vapour to be inhaled through a mouthpiece (irrespective of whether the device would also enable any other substance to be so inhaled); or

(c) a cartridge that is capable of containing an e-liquid and capable of forming part of a device referred to in clause (b).

Part 4

Goods and Services Tax (Jersey) Law 2007 amended

26 Goods and Services Tax (Jersey) Law 2007 amended

This Part amends the Goods and Services Tax (Jersey) Law 2007.

27 Articles 71 (penalty tax where conduct involving dishonest) and Article 72 (liability of partners and officers for penalty tax where corporate dishonesty) deleted

Articles 71 and 72 are deleted.

28 Article 73 (penalty tax if failure to notify of unauthorized issue of invoices) amended

In Article 73(3), for “or is assessed to penalty tax referred to in Article 71 because of any conduct” there is substituted “or is served notice of a penalty under Part 4 of the Revenue Administration (Jersey) Law 2019 because of any conduct”.

29 Article 74 (surcharge if GST not paid or return not made) amended

In Article 74(3), for “Article 71 or 73” there is substituted “Article 73”.

30 Article 78 (time limits on assessments) amended

In Article 78 –

(a) in paragraph (3), for “Article 71(4), 75, 76 or 77” there is substituted “Article 75, 76 or 77”;

(b) in paragraph (4), “(except under Article 71(4))” is deleted;

(5) An assessment of GST may be made at any time if it is required due to a deliberate action or inaction by the taxable person.

31 Article 84 (appeal against decisions) amended

In Article 84(2), sub-paragraphs (o), (p) and (q) are deleted.

32 Article 85 (application of Part 6 of Income Tax (Jersey) Law 1961)

In Article 85(1), after “the Income Tax (Jersey) Law 1961 shall apply” in the first place it occurs there is substituted “the Income Tax (Jersey) Law 1961, or an Order made under Article 29(8) of that Law, applies”.

Part 5

Revenue Administration (Jersey) Law 2019 amended

33 Revenue Administration (Jersey) Law 2019 amended

This Part amends the Revenue Administration (Jersey) Law 2019.

34 Article 8 (general prohibitions and exceptions) amended

In Article 8(3)(a)(i), for “or Enveloped Property Transactions Tax Law” there is substituted “, Enveloped Property Transactions Tax Law or MCIT Law”.

35 Part 4 (civil penalties for inaccurate income tax returns) sub-heading amended

In the sub-heading of Part 4, “income tax” is deleted.

36 Article 10 (interpretation) substituted

For Article 10 there is substituted –

10 Interpretation

In this Part –

“act” means the conduct described in Article 11(1);

“difference” means –

(a) in relation to tax, the difference between the amount of tax that would be chargeable on the person calculated on the basis of the incorrect return and the amount of tax that would be chargeable if the return were correct; and

(b) in relation to LTC contributions, the difference between the amount of LTC contributions due on the basis of the incorrect income tax return and the amount of LTC contributions that would be due if the income tax return were correct;

“GST return” means any particulars, return, declaration, accounts, statement, list or similar that a person provides to the Comptroller under or for any of the following –

(a) Article 40 of the GST Law;

(b) Schedule 1 to the GST Law;

(d) any other purpose under the GST Law;

“income tax return” means any particulars, return, declaration, accounts, statement, list or similar that a person provides to the Comptroller under or for any of the following –

(a) Article 16 of the Income Tax Law;

(b) a claim for an allowance, deduction or relief under the Income Tax Law;

(d) any other purpose under the Income Tax Law;

“notice” means a notice served under Article 13(1);

“return” means –

(a) a GST return;

(b) an income tax return;

“tax” means income tax or GST.

37 Article 10A (liability of partners and officers) inserted

After Article 10 there is inserted –

10A Liability of partners and officers

(1) This Article applies if the Comptroller has reasonable cause to believe a body mentioned in paragraph (2) is liable to a penalty in relation to a GST return and the act giving rise to the penalty was, in whole or in part, attributable to the carelessness or deliberate action of a person mentioned in paragraph (3).

(2) The entities are –

(a) an association treated as a person under Article 12 of the GST Law (“association”);

(b) a partnership or a limited liability partnership;

(3) The person is –

(a) in relation to a partnership or limited liability partnership, a member of that partnership;

(b) in relation to an association or body corporate, a director, manager, secretary or other similar officer of the association or body corporate;

(4) If this Article applies, the Comptroller may recover from the person referred to in paragraph (3) an administrative penalty.

38 Article 13 (administration of penalty) amended

In Article 13 –

(a) in paragraph (1)(a) and (b), after “amount of tax that would be chargeable” there is inserted “or LTC contributions due”;

(b) in paragraph (3) –

(i) after “the Income Tax Law” in both places there is inserted “or GST Law”;

(ii) in sub-paragraph (b), for “that Law” there is substituted “the Income Tax Law”.

39 Article 15 (effect of notice on prosecution proceedings) amended

In Article 15(1) and (2), after “Article 137 of the Income Tax Law” there is inserted “or Article 88 or 89 of the GST Law”.

40 Article 21A (set-off) amended

In Article 21A –

(a) for paragraph (1) there is substituted –

(1) This Article applies if –

(a) a person does not pay by the deadline for payment –

(i) an amount that the person is liable to pay under the Income Tax Law or the GST Law; or

(ii) a Class 1 or Class 2 contribution due under the Social Security Law; and

(b) the person is entitled to a refund or credit issued by the Comptroller under the Income Tax Law, the GST Law or the Social Security Law.

(b) for paragraph (4) there is substituted –

(4) This Article applies in respect of –

(a) all amounts a person is liable to pay under the Income Tax Law or the GST Law, including amounts of LTC contributions, penalties, interest and other charges;

(b) Class 1 and Class 2 contributions due under the Social Security Law and any penalties, interest and other charges relating to those contributions.

Part 6

Stamp Duties and Fees (Jersey) Law 1998 amended

41 Stamp Duties and Fees (Jersey) Law 1998 amended

This Part amends the Stamp Duties and Fees (Jersey) Law 1998.

42 Article 1 (interpretation) amended

In Article 1, in the definition “group”, after “1 or more of its subsidiaries” there is inserted “that are each controlled by the holding company”.

43 Schedule 1 (judicial fees) amended

In Schedule 1, after paragraph 2A there is inserted –

2B Bands relating to value in item 13 in 2026

(1) This paragraph applies for stamp duty payable in 2026.

(2) The table set out in this sub-paragraph is to be read as included instead of the table in paragraph 2A in each paragraph of item 13 where there is an entry “See table in paragraph 2A”.

Item 13		Stamp Duty by Figure or Rate	Chargeable Document	Designated Officer
(i)	does not exceed £50,000	£2.50 for each £100 or part of £100 subject to a minimum of £10	Contract	Greffier
(ii)	exceeds £50,000 but does not exceed £300,000	£1,250 in respect of the first £50,000, plus £3.50 for each £100 or part of £100 in excess thereof	Contract	Greffier
(iii)	exceeds £300,000 but does not exceed £500,000	£10,000 in respect of the first £300,000, plus £4 for each £100 or part of £100 in excess thereof	Contract	Greffier
(iv)	exceeds £500,000 but does not exceed £700,000	£18,000 in respect of the first £500,000, plus £5 for each £100 or part of £100 in excess thereof	Contract	Greffier
(v)	exceeds £700,000 but does not exceed £1,000,000	£28,000 in respect of the first £700,000, plus £5.50 for each £100 or part of £100 in excess thereof	Contract	Greffier
(vi)	exceeds £1,000,000 but does not exceed £1,500,000	£44,500 in respect of the first £1,000,000 plus £6.50 for each £100 or part of £100 in excess thereof	Contract	Greffier
(vii)	exceeds £1,500,000 but does not exceed £2,000,000	£77,000 in respect of the first £1,500,000 plus £7.50 for each £100 or part of £100 in excess thereof	Contract	Greffier
(viii)	exceeds £2,000,000 but does not exceed £3,000,000	£114,500 in respect of the first £2,000,000 plus £9.50 for each £100 or part of £100 in excess thereof	Contract	Greffier
(ix)	exceeds £3,000,000 but does not exceed £6,000,000	£209,500 in respect of the first £3,000,000 plus £12 for each £100 or part of £100 in excess thereof	Contract	Greffier
(x)	exceeds £6,000,000	£569,500 in respect of the first £6,000,000 plus £13 for each £100 or part of £100 in excess thereof	Contract	Greffier

(3) Paragraph (l)(1) of item 13 applies as if –

(a) in clause (i)(B), “£3.50” is “£2.50”;

(b) in clause (ii)(B) –

(i) “£3,500” is “£2,500”; and

(ii) “£3.75” is “£2.75”.

Part 7

Taxation (Land Transactions) (Jersey) Law 2009 amended

44 Schedule (value of transaction and rate of LTT applicable) to the Taxation (Land Transactions) (Jersey) Law 2009 amended

This Part amends the Schedule to Taxation (Land Transactions) (Jersey) Law 2009.

45 Paragraph 5 (properties that are not main residences) amended

After paragraph 5(3) there is inserted –

(4) Despite sub-paragraph (3), for the year 2026, the rate of LTT applicable to a transaction to which this paragraph applies is £90 plus the amount found in accordance with the table –

Value of the transaction	Variable element of tax
does not exceed £50,000	£2.50 each £100 or part of £100 subject to a minimum of £10
exceeds £50,000 but does not exceed £300,000	£1,250 in respect of the first £50,000, plus £3.50 for each £100 or part of £100 in excess thereof
exceeds £300,000 but does not exceed £500,000	£10,000 in respect of the first £300,000, plus £4 for each £100 or part of £100 in excess thereof
exceeds £500,000 but does not exceed £700,000	£18,000 in respect of the first £500,000, plus £5 for each £100 or part of £100 in excess thereof
exceeds £700,000 but does not exceed £1,000,000	£28,000 in respect of the first £700,000, plus £5.50 for each £100 or part of £100 in excess thereof
exceeds £1,000,000 but does not exceed £1,500,000	£44,500 in respect of the first £1,000,000 plus £6.50 for each £100 or part of £100 in excess thereof
exceeds £1,500,000 but does not exceed £2,000,000	£77,000 in respect of the first £1,500,000 plus £7.50 for each £100 or part of £100 in excess thereof
exceeds £2,000,000 but does not exceed £3,000,000	£114,500 in respect of the first £2,000,000 plus £9.50 for each £100 or part of £100 in excess thereof
exceeds £3,000,000 but does not exceed £6,000,000	£209,500 in respect of the first £3,000,000 plus £12 for each £100 or part of £100 in excess thereof
exceeds £6,000,000	£569,500 in respect of the first £6,000,000 plus £13 for each £100 or part of £100 in excess thereof

46 Paragraph 9A (transactions between companies within same group) amended

In paragraph 9A(2), in the definition “group”, after “1 or more of its subsidiaries” there is inserted “that are each controlled by the holding company”.

Part 8

Taxation (Enveloped Property TransactionS) (Jersey) Law 2022 amended

47 Taxation (Enveloped Property Transactions) (Jersey) Law 2022 amended

This Part amends the Taxation (Enveloped Property Transactions) (Jersey) Law 2022.

48 Article 7 (calculation of charge to tax) amended

After Article 7(11) there is inserted –

(12) Despite paragraph (1), in 2026 “Y” is –

(a) in the case of enveloped property used for domestic purposes to which the higher rate applies, the amount found in accordance with column 2 of the table in Schedule 4;

(b) in the case of enveloped property used for domestic purposes held under a contract lease where the market value exceeds £500,000 and to which the higher rate applies, £18,500 in respect of the first £500,000, plus £3.75 for each £100 or part of £100 in excess of that.

49 Schedule 4 (calculation of variable element of tax in 2026 where higher rate applies) inserted

After Schedule 3 there is inserted –

Schedule 4

(Article 7(12))

Calculation of variable element of tax in 2026 where higher rate applies

Enveloped property used for domestic purposes

(1) Market value of enveloped property	(2) Variable element of tax (higher rate)
Exceeding £500,000 but not exceeding £700,000	£18,000 in respect of the first £500,000, plus £5 for each £100 or part of £100 in excess of that
Exceeding £700,000 but not exceeding £1,000,000	£28,000 in respect of the first £700,000, plus £5.50 for each £100 or part of £100 in excess of that
Exceeding £1,000,000 but not exceeding £1,500,000	£44,500 in respect of the first £1,000,000 plus £6.50 for each £100 or part of £100 in excess of that
Exceeding £1,500,000 but not exceeding £2,000,000	£77,000 in respect of the first £1,500,000 plus £7.50 for each £100 or part of £100 in excess of that
Exceeding £2,000,000 but not exceeding £3,000,000	£114,500 in respect of the first £2,000,000 plus £9.50 for each £100 or part of £100 in excess of that
Exceeding £3,000,000 but not exceeding £6,000,000	£209,500 in respect of the first £3,000,000 plus £12 for each £100 or part of £100 in excess of that
Exceeding £6,000,000	£569,500 in respect of the first £6,000,000 plus £13 for each £100 or part of £100 in excess of that

Part 9

Multinational Corporate Income Tax (Jersey) Law 2025 amended

50 Multinational Corporate Income Tax (Jersey) Law 2025 amended

This Part amends the Multinational Corporate Income Tax (Jersey) Law 2025.

51 Article 1 (interpretation) amended

In Article 1(1) –

(a) for the definition “OECD commentary” there is substituted –

“OECD commentary” means the consolidated commentary published on 9 May 2025 by the OECD as “Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2025)”;

(b) the definition “OECD June guidance” is deleted.

52 Article 7 (Jersey constituent entity) amended

For Article 7(2) there is substituted –

(2) In this Article, “securitisation entity” has the meaning given by paragraphs 148.2 and 148.3 of Chapter 10 (definitions) of the OECD commentary.

Part 10

Consequential amendments relating to e-liquids

53 Excise Duty (Relief and Drawback) (Jersey) Order 2000 amended

(1) This Article amends the Excise Duty (Relief and Drawback) (Jersey) Order 2000.

(2) In Article 1 (interpretation), after the definition “cider” there is inserted –

“e-liquid” has the same meaning as in the Customs and Excise (Jersey) Law 1999;

(3) In Article 3(1) (personal relief), after sub-paragraph (c) there is inserted –

(d) 50 millilitres of e-liquid.

(4) After Article 4 (relief on alcohol), there is inserted –

4A Relief on e-liquid

Relief from excise duty on e-liquid is allowed on e-liquid produced by a person for their own domestic consumption not exceeding a total quantity of 2 litres a year.

(5) Article 8A is deleted.

Part 11

Final Provisions

54 Citation and commencement

(1) This Law may be cited as the Finance (2026 Budget) (Jersey) Law 202-.

(2) The following Articles come into force on a day to be specified by the Minister for Treasury and Resources by Order –

(a) Article 25;

(b) Article 53.

(3) The rest of this Law comes into force on 1 January 2026.

Page Last Updated: 12 Dec 2025

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Finance (2026 Budget) (Jersey) Law 202-