Draft Finance (2026 Budget) (Jersey) Law 202- (P.93/2025): amendment
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STATES OF JERSEY
DRAFT FINANCE (2026 BUDGET) (JERSEY) LAW 202- (P.93/2025): AMENDMENT
Lodged au Greffe on 24th November 2025 by the Minister for Treasury and Resources Earliest date for debate: 8th December 2025
STATES GREFFE
2025 P.93/2025 Amd.
DRAFT FINANCE (2026 BUDGET) (JERSEY) LAW 202- (P.93/2025): AMENDMENT
1 PAGE 20, ARTICLE 14 –
For Article 14 substitute –
14 Article 92B (increase in exemption threshold for certain child care payments) amended
In Article 92B –
- in paragraph (2) –
- 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";
- 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";
- in paragraph (8), in the definition "maximum increase" –
- in sub-paragraphs (a) and (b), for "£20,400" there is substituted "£20,950";
- in sub-paragraph (c), for "£7,850" there is substituted "£8,050";
- in paragraph (8), in the definition "qualifying income", in sub- paragraph (b)(ii), for "£5,750" there is substituted "£5,900".
2 PAGE 23, ARTICLE 24 –
In Article 24, in the inserted Schedule 1, in paragraph 4(b) (spirits and spirits-based drinks that do not qualify for tap relief), for "£45.64" substitute "£46.64".
3 PAGE 23, ARTICLE 24 –
In Article 24, in the inserted Schedule 1, for the table in paragraph 11 (wines qualifying for tap relief) substitute –
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 |
MINISTER FOR TREASURY AND RESOURCES
REPORT
The Minister for Education and Lifelong Learning would like to implement the delivery of a universal 2-3-year-old childcare offer by way of direct payments to parents and carers.
To ensure that parents and carers are not over-compensated – by receiving tax relief on the amount paid by government – a change to the Income Tax (Jersey) Law 1961 is required.
If the amendment is adopted, any amount paid by government directly to parents and carers will be deducted for the purposes of calculating the childcare tax relief due.
Further amendments are made to correct editorial mistakes. In Article 24, the amendment to Part 2, Division 2, paragraph 4(b) corrects the rate of duty to £46.64 (from £45.64), and the table in paragraph 11 is corrected by changing the header to "Rate per litre of alcohol (£)" from "Rate per hectolitre of wine (£)".
Financial and staffing implications
There are limited financial and staffing implications as a result of this amendment. Minor changes may be needed to the income tax return to help parents and carers make accurate tax declarations. Any changes would need to be made for the 2026 tax return, which is required to be filed in 2027.
Children's Rights Impact Assessment
A Children's Right Impact Assessment (CRIA) has been prepared in relation to this amendment and is available to read on the States Assembly website.