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</div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" 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src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0b/Broad_Street_Jersey_202112.jpg/220px-Broad_Street_Jersey_202112.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0b/Broad_Street_Jersey_202112.jpg/330px-Broad_Street_Jersey_202112.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0b/Broad_Street_Jersey_202112.jpg/440px-Broad_Street_Jersey_202112.jpg 2x" data-file-width="4000" data-file-height="3000" /></a><figcaption>The <a href="/wiki/Government_of_Jersey" title="Government of Jersey">Government of Jersey</a> is responsible for revenue collection in the island.</figcaption></figure> <p><a href="/wiki/Jersey" title="Jersey">Jersey</a> is a <a href="/wiki/Crown_Dependencies" title="Crown Dependencies">Crown Dependency</a> with <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal</a> sovereignty and therefore sets its own tax rates. The island has a 'simple and stable' tax system, which does not change much over time. This is reflected in States policies, which call for a 'low, broad, simple and fair' system.<sup id="cite_ref-:11_1-0" class="reference"><a href="#cite_note-:11-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> Jersey does not have inheritance, wealth, corporate or capital gains tax.<sup id="cite_ref-:4_2-0" class="reference"><a href="#cite_note-:4-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>Jersey's tax system has been criticised as allowing tax avoidance.<sup id="cite_ref-:62_3-0" class="reference"><a href="#cite_note-:62-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> As such, the country has been labelled by some as a 'tax haven', though this label is contested.<sup id="cite_ref-:62_3-1" class="reference"><a href="#cite_note-:62-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Types_of_tax">Types of tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Jersey&action=edit&section=1" title="Edit section: Types of tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Personal_Tax">Personal Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Jersey&action=edit&section=2" title="Edit section: Personal Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Ordinary residents of Jersey are liable to pay <a href="/wiki/Income_tax" title="Income tax">income tax</a> on all worldwide income; non-ordinary residents are liable to pay tax on Jersey-source income and worldwide income which is remitted to Jersey. The maximum income tax rate is 20 per cent on net income, after allowances. Jersey operates a marginal tax rate system: for lower incomes, no tax is charged on income up to an exemption limit, then charged at 26 per cent. Whichever tax amount is lower between the standard and marginal rate is taxed.<sup id="cite_ref-:12_5-0" class="reference"><a href="#cite_note-:12-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>Jersey operates a special tax system, known as the '2(1)(e) policy',<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> for 'high net worth individuals' which can be considered a <a href="/wiki/Immigrant_investor_programs" title="Immigrant investor programs">golden visa</a>-type system.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>a<span class="cite-bracket">]</span></a></sup> This system grants a housing license to such individuals, who must buy a high-value house or apartment in the island.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> All Jersey property income and the first £850,000 of other income is charged at 20 per cent. Remaining income is charged at 1 per cent.<sup id="cite_ref-:12_5-1" class="reference"><a href="#cite_note-:12-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>Until the 20th century, the States relied on indirect taxation to finance the administration of Jersey. The levying of <i>impôts</i> (duties) different from those of the United Kingdom was granted by <a href="/wiki/Charles_II_of_England" title="Charles II of England">Charles II</a> and remained in the hands of the Assembly of Governor, Bailiff and Jurats until 1921 when that body's tax raising powers were transferred to the Assembly of the States, leaving the Assembly of Governor, Bailiff and Jurats to serve simply as licensing bench for the sale of alcohol (this fiscal reform also stripped the Lieutenant-Governor of most of his effective remaining administrative functions). </p><p>The first income tax in Jersey was introduced in 1928.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> Income tax has been levied at a <a href="/wiki/Flat_tax" title="Flat tax">flat rate</a> of 20% set by the occupying Germans during the Second World War.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> Jersey's tax is not entirely <a href="/wiki/Regressive_tax" title="Regressive tax">regressive</a>, however. Exemption thresholds apply to those on lower incomes and tax reliefs exist for married couples, single parents, child day care and children.<sup id="cite_ref-:4_2-1" class="reference"><a href="#cite_note-:4-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>Until February 2020, married women in Jersey did not have control over their own tax affairs. Since 1928, married couples were required to file tax receipts under their spouse's name, married women's earning were considered part of their spouses' earnings and male permission was required for women to be treated separately or to discuss her financial affairs with the tax office. For couples in same-sex marriages, the older partner was required to give permission for the younger. In 2020, a vote in the States Assembly (40 <i>pour</i>, 2 abstentions) to reform the law to give both marriage partners equal rights over the couple's tax affairs passed to come into force from 2021.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Goods_and_services_tax">Goods and services tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Jersey&action=edit&section=3" title="Edit section: Goods and services tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Historically, no <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a> (VAT) was levied in Jersey, with the result that luxury goods have often been cheaper than in the UK or in France. This provided an incentive for tourism from neighbouring countries. </p><p>The States of Jersey introduced a <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">goods and services tax</a> (GST) in 2008. It was originally set at 3%, but rose to 5% on 1 June 2011 as part of the 2011 States budget.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> To try to prevent islanders living below the poverty line, the States of Jersey introduced an Income Support service in January 2008. </p><p>Although this is a form of VAT, there are a number of significant differences between the European VAT and Jersey's GST. It is charged at a much lower rate than UK or French VAT, so Jersey can still act as a low-tax shopping jurisdiction on certain items. However there are far fewer exemptions to GST policy. For example, no VAT is charged on <a href="/wiki/Feminine_hygiene" title="Feminine hygiene">female sanitary products</a> (the so-called '<a href="/wiki/Tampon_tax" title="Tampon tax">tampon tax</a>') in the UK<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> while GST still applies in Jersey.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p><p>Some items are GST zero-rated, e.g. exports, housing, prescriptions, while others are exempt from the tax, e.g. financial services, insurance, postal services and supplies by charities. Imported goods below £135 are also exempt from the charge.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Corporation_Tax">Corporation Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Jersey&action=edit&section=4" title="Edit section: Corporation Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Jersey has a corporate income tax. The standard rate for all corporations is 0%, however Jersey is not a corporate-tax free jurisdiction. A 10% tax applies for regulated financial services companies and a 20% maximum tax rate applies for larger corporate retailers and utility and property income companies.<sup id="cite_ref-:4_2-2" class="reference"><a href="#cite_note-:4-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>On 5 June 2021, global finance ministers, including the UK Chancellor <a href="/wiki/Rishi_Sunak" title="Rishi Sunak">Rishi Sunak</a>, at <a href="/wiki/Group_of_Seven" class="mw-redirect" title="Group of Seven">the G7</a> agreed to set a new <a href="/wiki/Minimum_corporate_tax_rate" class="mw-redirect" title="Minimum corporate tax rate">global minimum tax</a> rate of 15% (although all G7 countries have higher tax rates) and to ensure that major corporations, such as <a href="/wiki/Amazon_(company)" title="Amazon (company)">Amazon</a> and <a href="/wiki/Microsoft" title="Microsoft">Microsoft</a>, pay taxes in the countries where they operate, not those where they have headquarters. It will affect the island and take a number of years to implement, meaning Jersey's "zero-ten" tax policy will no longer be possible.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> On 16 May, Chief Minister John Le Fondré had criticised the move led by Joe Biden. He said in an interview with the <a href="/wiki/I_(newspaper)" title="I (newspaper)">i newspaper</a> that the US should look "closer to home before involving themselves in the tax policies of others", citing <a href="/wiki/Delaware" title="Delaware">Delaware</a>'s tax regime.<sup id="cite_ref-:8_18-0" class="reference"><a href="#cite_note-:8-18"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> Former Senator Ben Shenton said the zero-ten system was nearing its "sell-by" date and the zero percent rate was reinforcing Jersey's image as a tax haven.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Customs">Customs</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Jersey&action=edit&section=5" title="Edit section: Customs"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><span title="French-language text"><span lang="fr" style="font-style: normal;">Taxes</span></span> are charged on road fuel, vehicles, alcohol and tobacco and are similar to UK <a href="/wiki/Excise" title="Excise">excise duties</a>.<sup id="cite_ref-:11_1-1" class="reference"><a href="#cite_note-:11-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Social_security">Social security</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Jersey&action=edit&section=6" title="Edit section: Social security"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The social protection system in Jersey is known as Social Security. In 2004, Jersey spent less than any EU country on social protection at 12.3 per cent of GDP, though the island's per capita GDP was higher than the European average.<sup id="cite_ref-:10_20-0" class="reference"><a href="#cite_note-:10-20"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> Social security contributions are funded by both employees and employers on monthly earnings.<sup id="cite_ref-:11_1-2" class="reference"><a href="#cite_note-:11-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>As of 2023, the basic state pension is £253 per week for single persons and £421 for married couples.<sup id="cite_ref-:11_1-3" class="reference"><a href="#cite_note-:11-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>During the COVID-19 pandemic, the government introduced Co-Funded Payroll to support businesses.<sup id="cite_ref-Economic_indicators_published_21-0" class="reference"><a href="#cite_note-Economic_indicators_published-21"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Criticism">Criticism</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Jersey&action=edit&section=7" title="Edit section: Criticism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Many have criticised Jersey's tax policies and labelled the island as a tax haven, although some, including the Government of Jersey,<sup id="cite_ref-:82_22-0" class="reference"><a href="#cite_note-:82-22"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> do not recognise that label. </p><p>Despite the island's small size, it is recognised as a large offshore finance centre. Jersey Finance estimates that Jersey trusts control £1 trillion in assets. According to the Tax Justice Network, Jersey suffers from the "finance curse", a term used to describe a low-tax jurisdiction's overreliance on the finance sector (which accounts for over 50% of the island's GVA and directly accounts for 25% of the island's jobs) and a lack of a viable alternative development strategy.<sup id="cite_ref-:6_23-0" class="reference"><a href="#cite_note-:6-23"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> Even in the modern day, Jersey continues to encourage high-wealth individuals to settle in the island to take advantage of lower tax rates.<sup id="cite_ref-:03_24-0" class="reference"><a href="#cite_note-:03-24"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p><p>Jersey has a long history of tax avoidance, being one of the first offshore financial services markets. Jersey has a long history of low-tax and duty-free economic activity. Jersey's situation between France and England meant that Jerseymen took up smuggling of goods into French and English ports. For example, Jean Martel of St Brelade organised brandy and textile smuggling into both sides of the Channel.<sup id="cite_ref-:03_24-1" class="reference"><a href="#cite_note-:03-24"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> In the 1920s, high net worth individuals from Britain would emigrate to the island (or simply shift their wealth there) for tax purposes.<sup id="cite_ref-:6_23-1" class="reference"><a href="#cite_note-:6-23"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p><p>In 2020, the <a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a>, a UK tax advocacy group, placed Jersey seventh in its list of "The top 10 countries that have done the most to proliferate corporate tax avoidance and break down the global corporate tax system"<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> and 16th in its Financial Secrecy Index. below larger countries such as the UK, however still placing at the lower end of the 'extreme danger zone' for offshore secrecy'.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> The island accounts of 0.46 per cent of the global offshore finance market, making a small player in the total market.<sup id="cite_ref-:2_27-0" class="reference"><a href="#cite_note-:2-27"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> A large proportion of the financial services conducted in Jersey are tax-driven, meaning they are booked there without the requirement of adding value.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p><p>Tax Research UK classes Jersey as a tax haven.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> It too claims Jersey is a tax haven, citing its "half-hearted commitment to transparency".<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> Jersey's finance industry featured in a <a href="/wiki/BBC" title="BBC">BBC</a> <a href="/wiki/Panorama_(TV_series)" class="mw-redirect" title="Panorama (TV series)">Panorama</a> <a href="/wiki/Documentary_film" title="Documentary film">documentary</a>, titled "Tax me if you can",<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> first broadcast on 2 February 2009.<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p><p>It is arguable that the people who benefit from Jersey's new tax structure are the owners of the large businesses that are separate or support the financial service based businesses. This is because they do not have to pay any corporation tax but will still benefit from the island's business.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> </p><p>In 2020, the Corporate Tax Heaven Index ranked Jersey 8th for 2021 with a haven score (a measure of the jurisdiction's systems to be used for corporate tax abuse) of 100 out of 100, however it only has 0.51% on the Global Scale Weight ranking.<sup id="cite_ref-auto_34-0" class="reference"><a href="#cite_note-auto-34"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </p><p>As of 2020, the <a href="/wiki/European_Union" title="European Union">European Union</a> does not consider Jersey to be a tax haven ("non-cooperative jurisdictions for tax purposes"). Jersey cooperates with the EU and implements all its commitments.<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> When the list was established in 2017, Jersey was initially on its "grey list" (Annex II), however was removed from the list entirely in March 2019.<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> One of the mitigation measures Jersey put in place was the "Economic Substance Law" in 2019.<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> Under the law, companies within its scope must be directed and managed, conduct Core Income Generating Activities ("the key essential and valuable activities that generate the income of the company and these activities must be carried out in Jersey") and have adequate employees, expenditure and physical assets in Jersey.<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> The chair of the EU Tax Matters Subcommittee Paul Tang has however criticised the list for not including "renowned tax havens" such as Jersey.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> In January 2021, the European Parliament voted overwhelmingly to include on the blacklist of countries those that use a 0% corporate tax regime, which includes Jersey. However, the final decision still rests with the EU's Economic and Financial Affairs Council. Robert Palmer, director of Tax Justice UK, said, "post-Brexit the UK tax havens have lost their protector within the corridors of Brussels".<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p><p>Furthermore, in 2017 the OECD ranked Jersey as a 'compliant' country in terms of tax transparency in its Global Transparency Barometer.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> </p><p>The <a href="/wiki/Netherlands" title="Netherlands">Netherlands</a> however does consider Jersey to be a tax haven. Jersey was placed on their tax avoidance "blacklist" in 2019. The list includes any jurisdiction with a corporate tax rate below 9%. As a result, companies registered in Jersey must pay 20.5% tax on interest and royalties received from the Netherlands from 2021.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> </p><p>However former <a href="/wiki/Chief_Minister_of_Jersey" title="Chief Minister of Jersey">Chief Minister</a> <a href="/wiki/Terry_Le_Sueur" title="Terry Le Sueur">Terry Le Sueur</a>, has countered these criticisms, saying that "Jersey [is] among cooperative finance centres".<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> Jersey has tax information exchange agreements with 40 countries, double taxation agreements with a number of other countries (with more "ready for signing").<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> Jersey Finance, the body representing the finance industry in Jersey, does not consider Jersey a tax haven, but does recognise ongoing tax evasion and avoidance.<sup id="cite_ref-:7_45-0" class="reference"><a href="#cite_note-:7-45"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p><p>In September 2013 the UK Prime Minister, David Cameron, said it was not fair any longer to refer to any of the overseas territories or Crown dependencies as tax havens, as they have taken action to make sure that they have fair and open tax systems.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> Its <a href="/wiki/Data_Protection_(Jersey)_Law" title="Data Protection (Jersey) Law">information privacy law</a> also provides exemptions that other European countries do not, for example in the way <a href="/wiki/Trusts" class="mw-redirect" title="Trusts">Trusts</a> do not have to disclose as much information to <a href="/wiki/Beneficiary_(trust)" title="Beneficiary (trust)">Benficiaries</a> about use of their personal data as is normally required under such laws.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> </p><p>A report by <a href="/wiki/Capital_Economics" title="Capital Economics">Capital Economics</a> Ltd., commissioned by Jersey Finance found that the island is a conduit for around £500 billion of foreign investment in the UK. That report found Jersey is a net economic benefit to the UK, supporting between 250,000 and 575,563 jobs in the UK. 50 per cent of the foreign investment into the UK originates outside the London time zone, so the report argues that, without Jersey, the investment may go to other international finance centres, rather than staying in the British Islands. A survey in the report found that 85 percent of Jersey's financial services business would leave the sterling zone entirely without Jersey.<sup id="cite_ref-:7_45-1" class="reference"><a href="#cite_note-:7-45"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="VAT_avoidance">VAT avoidance</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Jersey&action=edit&section=8" title="Edit section: VAT avoidance"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The absence of VAT also led to the growth of a <a href="/wiki/Fulfillment_house" title="Fulfillment house">fulfilment</a> industry, whereby low-value luxury items, such as videos, lingerie and contact lenses were exported in a manner <a href="/wiki/Value-Added-Tax-free_imports_from_the_Channel_Islands" class="mw-redirect" title="Value-Added-Tax-free imports from the Channel Islands">avoiding VAT on arrival</a>, thus undercutting local prices on the same products. A number of companies, including off-island companies <a href="/wiki/Tesco" title="Tesco">Tesco</a>, <a href="/wiki/HMV" title="HMV">HMV</a> and <a href="/wiki/Amazon_(company)" title="Amazon (company)">Amazon</a> and on-island companies <a href="/wiki/Play.com" class="mw-redirect" title="Play.com">Play.com</a> and <a href="/w/index.php?title=Blahdvd&action=edit&redlink=1" class="new" title="Blahdvd (page does not exist)">Blahdvd</a>, operated this model.<sup id="cite_ref-:5_48-0" class="reference"><a href="#cite_note-:5-48"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </p><p>In 2005 the States of Jersey announced limits on licences granted to non-resident companies trading in this way. <a href="/wiki/Low-value_consignment_relief" title="Low-value consignment relief">Low-value consignment relief</a> provided the mechanism for <a href="/wiki/VAT-free_imports_from_the_Channel_Islands" title="VAT-free imports from the Channel Islands">VAT-free imports from the Channel Islands</a> to the UK. In April 2012, the UK closed this loophole, leading to the closure of many island businesses and the loss of a number of jobs on the island.<sup id="cite_ref-:5_48-1" class="reference"><a href="#cite_note-:5-48"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </p><p>The Social Security department introduced a Back to Work programme to deal with the job losses and Jersey Post had to suffer significant cut-backs in response to a reduction in fulfilment. The States appealed against the UK decision, but this failed. As a result of the new rule, the UK tax authorities reported a 200% rise in import VAT from the Channel Islands, estimated at £95 million per year.<sup id="cite_ref-:5_48-2" class="reference"><a href="#cite_note-:5-48"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Jersey&action=edit&section=9" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-:11-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-:11_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:11_1-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-:11_1-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-:11_1-3"><sup><i><b>d</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFBoleat2023" class="citation journal cs1">Boleat, Mark (2023). <a rel="nofollow" class="external text" href="https://boleat.com/materials/jerseys_public_finances_20230107.pdf">"Jersey's Public Finances"</a> <span class="cs1-format">(PDF)</span>. <i>Jersey Studies</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Jersey+Studies&rft.atitle=Jersey%27s+Public+Finances&rft.date=2023&rft.aulast=Boleat&rft.aufirst=Mark&rft_id=https%3A%2F%2Fboleat.com%2Fmaterials%2Fjerseys_public_finances_20230107.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Jersey" class="Z3988"></span></span> </li> <li id="cite_note-:4-2"><span class="mw-cite-backlink">^ <a href="#cite_ref-:4_2-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:4_2-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-:4_2-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.je/LifeEvents/MovingToJersey/LivingInJersey/Pages/MoneyTax.aspx">"Moving to Jersey: Money and tax"</a>. <i>Government of Jersey</i><span class="reference-accessdate">. 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