Proposed Annex – Budget 2027-2030

Published on: 2 October 2026

Presented by: Council of Ministers

Reference: R.159/2026

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Introduction

The Budget Financial Annex contains supporting information for the Budget 2027-2030. The Annex is divided into the following parts:

• Part 1 - Supplementary financial tables

• Part 2 – Heads of expenditure financial information

Contents

Introduction 1 PART 1 SUPPLEMENTARY TABLES 2 Table 1 - Consolidated Statement of Comprehensive Net Revenue Expenditure 3 Table 2 - Budget Transfers 4 Table 3 – Ministerial Mapping 5 Table 4 – Arts, Culture and Heritage Revenue Expenditure 7 Table 5 – Core Funding Transfers 8 PART 2 FINANCIAL INFORMATION 9 Cabinet Office 10 Children and Families 13 Digital Services 15 Economic Development 17 Education and Li felong Learning 19 Employment, Social Security and Housing 22 Environment 25 External Relations and Financial Services 28 Financing Costs 30 Financing Costs (Jersey Capital Investment Fund) 32 Heal th and Care Jersey 34 Infrastructure 38 Infrastructure (Jersey Capital Investment Fund) 40 Jersey Overseas Aid 42 Justice and Home Affairs 44 People Services 49 Planning and Regulation 51 States of Jersey Police 53 Treasury and Exchequer 57 Non-Ministerial Departments 60 States Assembly 66 Depreciation (Jersey Capital Investment Fund) 68

BUDGET 2025 – 2028 ANNEX

PART 1 SUPPLEMENTARY TABLES

PROPOSED BUDGET 2027 – 2030 ANNEX

Table 1 - Consolidated Statement of Comprehensive Net Revenue Expenditure

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate Revenue

Levied by the States of Jersey 477 477 477 477 Earned through operations 145,307 145,290 145,296 145,301 Total revenue 145,784 145,767 145,773 145,778 Expenditure

Social benefit payments 222,425 232,640 240,500 291,714 Staff costs 748,801 751,584 751,793 751,818 Other operating expenses 360,951 368,040 375,866 384,069 Grants and subsidies payments 69,911 70,683 71,357 72,173 Impairments 1,041 1,123 1,202 1,202 Finance costs 32,275 40,760 51,370 54,380 Total expenditure 1,435,404 1,464,830 1,492,088 1,555,356 Net revenue expenditure (near cash) 1,289,620 1,319,063 1,346,315 1,409,578

Central Reserve 43,285 71,324 98,161 134,293 Future Savings - - - (33,761) Net revenue expenditure after Reserves (near cash) 1,332,905 1,390,387 1,444,476 1,510,110

Depreciation and amortisation 66,223 66,576 66,794 66,585 Net revenue expenditure after depreciation 1,399,128 1,456,963 1,511,270 1,576,695

PROPOSED BUDGET 2027 – 2030 ANNEX

Table 2 - Budget Transfers

	Budget Transfers
£'000					2027
References Transfer from			Transfer to	Description	Estimate
TR01		Economic Development	Cabinet Office	Transfer of Freedom of Information	70
TR02		People Services	Treasury and Exchequer	Transfer of Analytics Resources	220
TR03		Education and Li felong Learning	Economic Development	Transfer of Jèrriais	670
TR04		Infrastructure	Capital Financing Costs (JCIF)	Transfer of Sewage Treatment Works	1,500
TR05		Cabinet Office	States Assembly	Transfer of Complaints Panel Officer Funding	26
TR06		Cabinet Office	Judicial Greffe	Transfer of Rent Tribunal Budget	90
TR07		Environment	Planning and Regulation	Transfer of Regulation Budget	4,690
TR08		Children and Families	Heal th and Care Jersey	Transfer of Baby Steps	226
TR09		Economic Development	Infrastructure	Transfer of School Swimming	68
TR10 TR11		Employment, Social Security and Housing Heal th and Care Jersey	Heal th and Care Jersey Cabinet Office	Transfer of Local Services Grants Transfer of Professional Registration Fees	2,853 50
TR12		Cabinet Office	Treasury and Exchequer	Transfer of a Finance Business Partner	119
TR13		Environment	Infrastructure	Transfer of Car Park Maintenance Budget	23
TR14		Economic Development	Environment	Transfer of Agriculture & Fisheries	7,574
TR15		Financial Services	External Relations & Financial Services	Transfer of Financial Services	11,917
TR16 [1]		Various Heads of Expenditure	Infrastructure	Transfer of Union Street Costs	400
TR17 [2]		Various Heads of Expenditure	Digital Services	Transfer of Union Street Costs	293
TR18		Finance Costs	Capital Financing Costs (JCIF)	Transfer Fort Regent Financing Costs	650
TR19		Finance Costs	Capital Financing Costs (JCIF)	Transfer of New Heal thcare Facilities - Financing Costs	15,000
TR20		Infrastructure	Infrastructure (JCIF)	Transfer of rental income on assets	4,610

Table 3 – Ministerial Mapping

Ministerial Mapping

Ministeri -

£'000

Cabinet Office3 17,304Ch ief M Minister f-Foamilier C hildr Minister f-Doevr Ec elo Minister f-Loifr Ed elonu Minister f-Aor Eng ricuvi Minister f-Roelr Ex atiotern Minister f-Seor H rvieace 561Min ister -Min ister Minister f-Dor Inev elterno Minister f-Aor Jf faiursst Minister f-Ror Plaegu lan -Min ister Minister f-Roesr T oreaurce -No n 17,865To tal Children and Families - 58,976 - - - - - - - - - - - - - 58,976

Digital Services 34,504 - - - - - - - - - - - - - - 34,504 Economic Development4 - - 31,869 - - 240 - - - - - - - - - 32,109 Education and Li felong Learning - - - 193,652 - - - - - - - - - - - 193,652 Employment, Social Services and Housing - - - - - - - - - - - - 116,568 - - 116,568 Environment - - - - 16,260 - - - - - - - - - - 16,260 External Relations & Financial Services - - - - - 15,791 - - - - - - - - - 15,791 Financing Costs - - - - - - - - - - - - - 17,816 - 17,816 Grants to States Funds - - - - - - - - - - - - - 94,085 - 94,085 Heal th and Care Jersey - - - - - - 405,543 - - - - - - - - 405,543 Infrastructure - - - - - - - - 64,662 - - - - - - 64,662 Jersey Overseas Aid - - - - - - - - - 21,844 - - - - - 21,844 Justice and Home Affairs5 - - - - - - - - - - 38,590 - 696 - - 39,286 People Services 13,030 - - - - - - - - - - - - - - 13,030 Planning and Regulation - - - - - - - - - - - 4,392 - - - 4,392 States of Jersey Police - - - - - - - - - - 35,514 - - - - 35,514 Treasury and Exchequer6 337 - - - - - - - - - - - - 47,465 - 47,802 Departmental Net Revenue Expenditure 65,175 58,976 31,869 193,652 16,260 16,031 405,543 561 64,662 21,844 74,104 4,392 117,264 159,336 - 1,229,699

Ministerial Mapping (continued)

Ministeri -

£'000

Non-Ministerial Expenditure Central Reserve

Net Revenue Expenditure (GRF) Infrastructure (JCIF)

Capital Financing Costs (JCIF) Net Revenue Expenditure (JCIF) Total Net Revenue Expenditure

Chief M Minister fFoamilier Childr Minister fDoevr Ecelo Minister fLoifr Edelonu

- - - -

65,175 58,976 31,869 193,652

- - - -

65,175 58,976 31,869 193,652

Minister fAor Engricuvi Minister fRoelr Exatiotern Minister fSoor Hcieaal Se

- - -

16,260 16,031 405,543

- - -

16,260 16,031 405,543

Minister Minister Minister fDor Inevelterno Minister fHor Jomue st Minister fRor Plaegulan Minister fSeor Socurciit Minister fRoesr Toreaurce Non Total

- - - - - - - 51,956 51,956

- - - - - - 43,285 - 43,285

561 64,662 21,844 74,104 4,392 117,264 202,651 51,956 1,324,940

- (4,610) - - - - - - (4,610)

- - - - - - 12,575 - 12,575

- (4,610) - - - - 12,575 - 7,965

561 60,052 21,844 74,104 4,392 117,264 215,226 51,956 1,332,905

3 Strategic Housing and Regeneration team maps to Minister for Housing 4 Intellectual Property maps to Minister for External Relations

5 Heal th and Safety Inspectorate maps to Minister for Social Security

6 Risk maps to the Chief Minister

Table 4 – Arts, Culture and Heritage Revenue Expenditure

Arts, Culture and Heritage (ACH) Revenue Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Departmental Net Revenue Expenditure 1,332,839 1,390,309 1,444,453 1,510,116 ACH Target 1% 13,328 13,903 14,445 15,101 Budget allocation 13,394 13,981 14,467 15,095

% allocation 1.00% 1.01% 1.00% 1.00%

Table 5 – Core Funding Transfers

	General Revenue Fund Core Funding Transfers
		2027	2028	2029	2030
Transfer from GRF to JCIF		76,769	80,572	105,614	108,614
Transfer from GRF to Climate Emergency		4,252	4,183	4,115	4,110
Transfer from GRF to the Long-Term Care Fund		5,000	-	-	-
Transfer from GRF to Strategic Reserves		3,436	3,881	4,337	4,806
Consolidation Adjustment [3]		(7,965)	(6,440)	(17,040)	(20,040)
Total		81,492	82,196	97,026	97,490

In March 2026, the States Assembly appr

ved P.24/202

6 [4],

establish

ing the Gen

eral Revenu

Fund (GRF) to support day-to-day government expenditure and the Jersey Capital Investment Fund (JCIF) to fund investment in infrastructure and other strategic assets.

As part of implementing these new arrangements, the Budget proposes to strengthen Jersey's fiscal framework by revising the calculation of the operating balance.

Under the revised approach, the operating balance will take account of transfers from the General Revenue Fund funded from general revenues in year, including:

• transfers to the Jersey Capital Investment Fund for capital investment;

• transfers to the Climate Emergency Fund (CEF) funded through the hypothecation of fuel and vehicle excise duties; and

• transfers to the Strategic Reserve to provide for the future capital repayment of long-term bond taken out to refinance past service pension liabilities.

• transfer to the Long-Term Care Fund in 2027, to support the operation of the Fund, whilst an increase in the contribution rate is deferred to 2028

Incorporating these transfers within the operating balance ensures that this key fiscal metric provides a more complete measure of the Government's underlying financial position by reflecting whether total expenditure commitments, including the funding of capital investment, strategic reserves and climate-related priorities, are being met from taxation and other general revenues. This strengthens fiscal discipline and improves transparency over whether Government is living within its means.

PART 2 FINANCIAL INFORMATION

Cabinet Office

Lead Minister	Chief Minister, Minister for Housing
Accountable Officer	Chief Officer, Cabinet Office
Department	Cabinet Office
Further information on services provided	The Cabinet Office (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 671 671 671 671 Total revenue 671 671 671 671 Expenditure

Social benefit payments - - - - Staff costs 15,280 15,311 15,311 15,311 Other operating expenses 2,640 2,641 2,641 2,641 Grants and subsidies payments 616 616 616 616 Impairments - - - - Finance costs - - - - Total expenditure 18,536 18,568 18,568 18,568 Net revenue expenditure 17,865 17,897 17,897 17,897

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Public Policy - 3,137 3,137 28.2 Housing Environment Placemaking - 2,380 2,380 26.0 Delivery and Governance - 162 162 3.2 Statistics and Analytics - 1,963 1,963 18.5 Safeguarding Partnership - 740 740 8.0 Care Commission 379 2,084 1,705 18.3 Children's Commissioner - 976 976 8.0 Charities Commission 292 292 - 2.0 Advice & Conciliation Services - 513 513 - Public Services Ombudsman - 385 385 2.5 Ministerial Office - 3,794 3,794 33.0 Communications - 2,110 2,110 23.0 Total 671 18,536 17,865 170.7

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Public Policy - 3,137 3,137 28.2 Housing Environment Placemaking - 2,380 2,380 26.0 Delivery and Governance - 162 162 3.2 Statistics and Analytics - 1,963 1,963 18.5 Safeguarding Partnership - 740 740 8.0 Care Commission 379 2,116 1,737 18.3 Children's Commissioner - 976 976 8.0 Charities Commission 292 292 - 2.0 Advice & Conciliation Services - 513 513 - Public Services Ombudsman - 385 385 2.5 Ministerial Office - 3,794 3,794 33.0 Communications - 2,110 2,110 23.0 Total 671 18,568 17,897 170.7

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Public Policy - 3,137 3,137 28.2 Housing Environment Placemaking - 2,380 2,380 26.0 Delivery and Governance - 162 162 3.2 Statistics and Analytics - 1,963 1,963 18.5 Safeguarding Partnership - 740 740 8.0 Care Commission 379 2,116 1,737 18.3 Children's Commissioner - 976 976 8.0 Charities Commission 292 292 - 2.0 Advice & Conciliation Services - 513 513 - Public Services Ombudsman - 385 385 2.5 Ministerial Office - 3,794 3,794 33.0 Communications - 2,110 2,110 23.0 Total 671 18,568 17,897 170.7

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Public Policy - 3,137 3,137 28.2 Housing Environment Placemaking - 2,380 2,380 26.0 Delivery and Governance - 162 162 3.2 Statistics and Analytics - 1,963 1,963 18.5 Safeguarding Partnership - 740 740 8.0 Care Commission 379 2,116 1,737 18.3 Children's Commissioner - 976 976 8.0 Charities Commission 292 292 - 2.0 Advice & Conciliation Services - 513 513 - Public Services Ombudsman - 385 385 2.5 Ministerial Office - 3,794 3,794 33.0 Communications - 2,110 2,110 23.0 Total 671 18,568 17,897 170.7

Children and Families

Lead Minister	Minister for Children and Families
Accountable Officer	Chief Officer, Children, Young People, Education and Skills
Department	Children, Young People, Education and Skills
Further information on services provided	Children, Young People, Education and Skills
Further information on services provided	Department (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 1,350 1,350 1,350 1,350 Total revenue 1,350 1,350 1,350 1,350 Expenditure

Social benefit payments 2,105 2,105 2,105 2,105 Staff costs 45,849 46,469 46,208 46,208 Other operating expenses 12,341 12,391 12,371 12,371 Grants and subsidies payments 31 31 31 31 Impairments - - - - Finance costs - - - - Total expenditure 60,326 60,996 60,715 60,715 Net revenue expenditure 58,976 59,646 59,365 59,365

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Children's Social Care & Safeguarding 91 41,303 41,212 321.0 Integrated Services and Commissioning - 7,485 7,485 131.0 Office of the Chief Officer - MCF 189 6,317 6,128 9.0 Young People 1,070 5,221 4,151 70.5 Total 1,350 60,326 58,976 531.5

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Children's Social Care & Safeguarding 91 41,303 41,212 321.0 Integrated Services and Commissioning - 7,485 7,485 131.0 Office of the Chief Officer - MCF 189 6,987 6,798 9.0 Young People 1,070 5,221 4,151 70.5 Total 1,350 60,996 59,646 531.5

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Children's Social Care & Safeguarding 91 41,303 41,212 321.0 Integrated Services and Commissioning - 7,485 7,485 131.0 Office of the Chief Officer - MCF 189 6,706 6,517 9.0 Young People 1,070 5,221 4,151 70.5 Total 1,350 60,715 59,365 531.5

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Total 1,350 60,715 59,365 531.5

Digital Services

Lead Minister	Chief Minister
Accountable Officer	Treasurer of the States
Department	Digital Services
Further information on services provided	Digital Services (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 1,977 1,977 1,977 1,977 Total revenue 1,977 1,977 1,977 1,977 Expenditure

Social benefit payments - - - - Staff costs 16,411 16,411 16,411 16,411 Other operating expenses 20,070 20,069 20,069 20,069 Grants and subsidies payments - - - - Impairments - - - - Finance costs - - - - Total expenditure 36,481 36,480 36,480 36,480 Net revenue expenditure 34,504 34,503 34,503 34,503

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Digital Services 1,977 36,481 34,504 210.0 Total 1,977 36,481 34,504 210.0

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Digital Services 1,977 36,480 34,503 210.0 Total 1,977 36,480 34,503 210.0

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Digital Services 1,977 36,480 34,503 210.0 Total 1,977 36,480 34,503 210.0

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Digital Services 1,977 36,480 34,503 210.0 Total 1,977 36,480 34,503 210.0

Economic Development

Lead Minister	Minister for Economic Development
Accountable Officer	Chief Officer, Economic Development
Department	Economic Development
Further information on services provided	Department for the Economy (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 596 596 596 596 Total revenue 596 596 596 596 Expenditure

Social benefit payments - - - - Staff costs 5,324 5,324 5,324 5,324 Other operating expenses 4,013 4,013 4,013 4,013 Grants and subsidies payments 23,368 23,952 24,438 25,066 Impairments - - - - Finance costs - - - - Total expenditure 32,705 33,289 33,775 34,403 Net revenue expenditure 32,109 32,693 33,179 33,807

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Local and Digital Economy - 26,200 26,200 23.0 Future Economy - 441 441 3.0 Economics - 2,260 2,260 7.0 Management and Governance - 2,037 2,037 4.5 Intellectual Property - 240 240 - Cyber Security 596 1,527 931 7.0 Total 596 32,705 32,109 44.5

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Local and Digital Economy - 26,784 26,784 23.0 Future Economy - 441 441 3.0 Economics - 2,260 2,260 7.0 Management and Governance - 2,037 2,037 4.5 Intellectual Property - 240 240 - Cyber Security 596 1,527 931 7.0 Total 596 33,289 32,693 44.5

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Local and Digital Economy - 27,270 27,270 23.0 Future Economy - 441 441 3.0 Economics - 2,260 2,260 7.0 Management and Governance - 2,037 2,037 4.5 Intellectual Property - 240 240 - Cyber Security 596 1,527 931 7.0 Total 596 33,775 33,179 44.5

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Local and Digital Economy - 27,898 27,898 23.0 Future Economy - 441 441 3.0 Economics - 2,260 2,260 7.0 Management and Governance - 2,037 2,037 4.5 Intellectual Property - 240 240 - Cyber Security 596 1,527 931 7.0 Total 596 34,403 33,807 44.5

Education and Li felong Learning

Lead Minister	Minister for Education and Li felong Learning
Accountable Officer	Chief Officer, Children, Young People, Education and Skills
Department	Children, Young People, Education and Skills
Further information on services provided	Children, Young People, Education and Skills
Further information on services provided	Department (gov.je)

Statement of Comprehensive Net Expenditure

2027

202

2029

2030

£'000

Revenue

Levied by the States of Jersey Earned through operations Total revenue

Expenditure

Social benefit payments

Staff costs

Other operating expenses Grants and subsidies payments Impairments

Finance costs

Total expenditure

Net revenue expenditure

Estimate Estimate Estimate Estimate

- - - -

25,677 25,677 25,677 25,677 25,677 25,677 25,677 25,677

23,708 24,137 24,277 24,277 162,226 162,226 162,226 162,226 27,693 27,763 27,863 27,863 5,702 5,702 5,702 5,702

- - - -

219,329 219,828 220,068 220,068 193,652 194,151 194,391 194,391

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Education 25,345 186,988 161,643 2,041.0 Office of the Chief Officer - MELL 318 11,834 11,516 71.0 Skills and Student Finance 14 20,507 20,493 34.0 Total 25,677 219,329 193,652 2,146.0

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Education 25,345 186,988 161,643 2,041.0 Office of the Chief Officer - MELL 318 11,904 11,586 71.0 Skills and Student Finance 14 20,936 20,922 34.0 Total 25,677 219,828 194,151 2,146.0

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Education 25,345 186,988 161,643 2,041.0 Office of the Chief Officer - MELL 318 12,004 11,686 71.0 Skills and Student Finance 14 21,076 21,062 34.0 Total 25,677 220,068 194,391 2,146.0

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Education 25,345 186,988 161,643 2,041.0 Office of the Chief Officer - MELL 318 12,004 11,686 71.0 Skills and Student Finance 14 21,076 21,062 34.0 Total 25,677 220,068 194,391 2,146.0

Summary of Revenue Growth Allocations

Revenue Expenditure Growth

£'000 2027 2028 2029 2030 Reference Description Estimate Estimate Estimate Estimate

I-RES-B27-008 Nursery 2-3 year olds 1,700 1,700 1,700 1,700 I-RES-B27-009 Secondary School Meals 300 900 900 900 Total 2,000 2,600 2,600 2,600

Revenue Expenditure Growth

I-RES-B27-008 Nursery 2-3 year olds (Held in Reserves)

This investment will increase nursery and childcare provision by expanding the number of free term-time hours available to all 2–3 year olds from 15 to 20 hours per week.

I-RES-B27-009 Secondary School Meals (Held in Reserves)

This additional investment will support the continued delivery and expansion of the existing secondary school meals programme funded through previous Government Plans and Budgets.

Employment, Social Security and Housing

Lead Minister	Minister for Social Security
Accountable Officer	Chief Officer, Employment, Social Security and Housing
Department	Employment, Social Security and Housing
Further information on services provided	Employment, Social Security and Housing (ESSH)
Further information on services provided	(gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 12,062 12,062 12,062 12,062 Total revenue 12,062 12,062 12,062 12,062 Expenditure

Social benefit payments 102,483 107,632 111,686 115,899 Staff costs 18,746 18,746 18,746 18,746 Other operating expenses 2,869 2,869 2,669 2,669 Grants and subsidies payments 3,496 3,496 3,496 3,496 Impairments 1,036 1,118 1,197 1,197 Finance costs - - - - Total expenditure 128,630 133,861 137,794 142,007 Net revenue expenditure 116,568 121,799 125,732 129,945

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Customer Operations 10,054 119,185 109,131 162.7 Customer Services 2,008 8,328 6,320 108.9 Local Services - 1,117 1,117 8.5 Total 12,062 128,630 116,568 280.1

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Customer Operations 10,054 124,416 114,362 162.7 Customer Services 2,008 8,328 6,320 108.9 Local Services - 1,117 1,117 8.5 Total 12,062 133,861 121,799 280.1

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Customer Operations 10,054 128,349 118,295 162.7 Customer Services 2,008 8,328 6,320 108.9 Local Services - 1,117 1,117 8.5 Total 12,062 137,794 125,732 280.1

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Customer Operations 10,054 132,562 122,508 162.7 Customer Services 2,008 8,328 6,320 108.9 Local Services - 1,117 1,117 8.5 Total 12,062 142,007 129,945 280.1

Summary of Revenue Growth Allocations

Revenue Expenditure Growth

£'000 2027 2028 2029 2030 Reference Description Estimate Estimate Estimate Estimate

I-RES-B27-006 Community Cost Bonus 600 - - - I-RES-B27-007 Family Support Payment 400 - - - Total 1,000 - - -

Revenue Expenditure Growth

I-RES-B27-006 Community Cost Bonus (Held in Reserves)

The Community Costs Bonus is an annual payment to help households with cost-of-living pressures. An additional one-off payment of £200 would be provided in 2027.

I-RES-B27-007 Family Support Payment (Held in Reserves)

The Government recognises that families with school-age children are experiencing ongoing pressure on household budgets, including school clothing, equipment, childcare, holiday activities and essentials.

The 2027 Family Support Payment will provide eligible households a one-off payment of £250 for each child from nursery age to Year 11. The scheme builds on the pilot Back-to-School Bonus that was run in 2026. The one-off payment recognises that costs rise with family size, targets public funding towards those most likely to benefit, and provides tangible support.

Environment

Lead Minister	Minister for Environment, Agriculture, and Fisheries
Accountable Officer	Chief Officer, Infrastructure and Environment
Department	Infrastructure and Environment
Further information on services provided	Infrastructure and Environment (gov.je)
Further information on services provided

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 988 988 988 988 Total revenue 988 988 988 988 Expenditure

Social benefit payments - - - - Staff costs 6,592 6,592 6,592 6,592 Other operating expenses 2,203 2,203 2,203 2,203 Grants and subsidies payments 8,452 8,640 8,828 9,016 Impairments - - - - Finance costs 1 1 1 1 Total expenditure 17,248 17,436 17,624 17,812 Net revenue expenditure 16,260 16,448 16,636 16,824

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Natural Environment 988 17,248 16,260 78.4 Total 988 17,248 16,260 78.4

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Natural Environment 988 17,436 16,448 78.4 Total 988 17,436 16,448 78.4

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Natural Environment 988 17,624 16,636 78.4 Total 988 17,624 16,636 78.4

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Natural Environment 988 17,812 16,824 78.4 Total 988 17,812 16,824 78.4

Summary of Revenue Growth Allocations

Revenue Expenditure Growth

£'000 2027 2028 2029 2030 Reference Description Estimate Estimate Estimate Estimate

I-ENV-B27-001 Agriculture & Fisheries - Better business support 1,100 1,100 1,100 1,100 Total 1,100 1,100 1,100 1,100

Revenue Expenditure Growth

I-ENV-B27-001 Agriculture & Fisheries - Better business support

On 30 March 2026, the States Assembly approved p.54-2026 to "agree that the Council of Ministers should ensure the current level of financial support for Rural and Marine sectors in 2026, including both the Agricultural Loans Scheme and Better Business Support funding allocated directly to Rural and Marine, continues in perpetuity and increases in line with RPI(X) each year until this proposition is rescinded by the States Assembly."

This investment will continue the current level of support and help provide long-term certainty for farmers and fishers to invest, increase productivity, and adapt to increasing market and cost pressures. The rural and marine sectors are strategically critical for Jersey's environmental land and sea management; future ambitions around local and nutritious food production; and are deeply rooted in the Island's heritage and identity both locally and globally.

External Relations and Financial Services

Lead Minister	Minister for External Relations
Accountable Officer	Chief Officer, External Relations and Financial Services
Department	External Relations and Financial Services
Further information on services provided	External Relations (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 415 415 415 415 Total revenue 415 415 415 415 Expenditure

Social benefit payments - - - - Staff costs 6,324 6,324 6,324 6,324 Other operating expenses 2,518 2,518 2,518 2,518 Grants and subsidies payments 7,364 7,364 7,364 7,364 Impairments - - - - Finance costs - - - - Total expenditure 16,206 16,206 16,206 16,206 Net revenue expenditure 15,791 15,791 15,791 15,791

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

External Relations 415 3,951 3,536 20.0 Financial Services - 9,258 9,258 11.0 Financial Intelligence Unit - 2,997 2,997 35.0 Total 415 16,206 15,791 66.0

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

External Relations 415 3,951 3,536 20.0 Financial Services - 9,258 9,258 11.0 Financial Intelligence Unit - 2,997 2,997 35.0 Total 415 16,206 15,791 66.0

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

External Relations 415 3,951 3,536 20.0 Financial Services - 9,258 9,258 11.0 Financial Intelligence Unit - 2,997 2,997 35.0 Total 415 16,206 15,791 66.0

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

External Relations 415 3,951 3,536 20.0 Financial Services - 9,258 9,258 11.0 Financial Intelligence Unit - 2,997 2,997 35.0 Total 415 16,206 15,791 66.0

Financing Costs

Lead Minister	Minister for Treasury and Resources
Accountable Officer	Treasurer of the States and Chief Officer, Treasury and Exchequer
Department	Treasury and Exchequer
Further information on services provided	Treasury and Exchequer (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 226 226 226 226 Total revenue 226 226 226 226 Expenditure

Social benefit payments - - - - Staff costs - - - - Other operating expenses - - - - Grants and subsidies payments - - - - Impairments - - - - Finance costs [5] 18,042 18,052 18,062 18,072 Total expenditure 18,042 18,052 18,062 18,072 Net revenue expenditure 17,816 17,826 17,836 17,846

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Overdraft - 4,000 4,000 - Past Service Pension Li abilities 226 14,042 13,816 - Total 226 18,042 17,816 -

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Overdraft - 4,000 4,000 - Past Service Pension Li abilities 226 14,052 13,826 - Total 226 18,052 17,826 -

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Overdraft - 4,000 4,000 - Past Service Pension Li abilities 226 14,062 13,836 - Total 226 18,062 17,836 -

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Overdraft - 4,000 4,000 - Past Service Pension Li abilities 226 14,072 13,846 - Total 226 18,072 17,846 -

Financing Costs (Jersey Capital Investment Fund)

Lead Minister	Minister for Treasury and Resources
Accountable Officer	Treasurer of the States and Chief Officer, Treasury and Exchequer
Department	Treasury and Exchequer
Further information on services provided	Treasury and Exchequer (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations - - - - Total revenue - - - - Expenditure

Social benefit payments - - - - Staff costs - - - - Other operating expenses - - - - Grants and subsidies payments - - - - Impairments - - - - Finance costs 12,575 21,050 31,650 34,650 Total expenditure 12,575 21,050 31,650 34,650 Net revenue expenditure 12,575 21,050 31,650 34,650

Service Level Analysis

2027 Estimate Near-Cash Net Revenue £'000 Income Expenditure Expenditure

Heal thcare Facility Financing Cost - 10,500 10,500 Sewage Treatment Works Finance Costs - 1,500 1,500 Fort Regent - 575 575 Total - 12,575 12,575

Service Level Analysis

2028 Estimate Near-Cash Net Revenue £'000 Income Expenditure Expenditure

Heal thcare Facility Financing Cost - 18,000 18,000 Sewage Treatment Works Finance Costs - 1,500 1,500 Fort Regent - 1,550 1,550 Total - 21,050 21,050

Service Level Analysis

2029 Estimate Near-Cash Net Revenue £'000 Income Expenditure Expenditure

Heal thcare Facility Financing Cost - 28,000 28,000 Sewage Treatment Works Finance Costs - 1,500 1,500 Fort Regent - 2,150 2,150 Total - 31,650 31,650

Service Level Analysis

2030 Estimate Near-Cash Net Revenue £'000 Income Expenditure Expenditure

Heal thcare Facility Financing Cost - 31,000 31,000 Sewage Treatment Works Finance Costs - 1,500 1,500 Fort Regent - 2,150 2,150 Total - 34,650 34,650

Heal th and Care Jersey

Lead Minister	Minister for Heal th and Social Services
Accountable Officer	Chief Officer, Heal th and Care Jersey
Department	Heal th and Care Jersey
Further information on services provided	Heal th and Care Jersey (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 41,135 41,135 41,135 41,135 Total revenue 41,135 41,135 41,135 41,135 Expenditure

Social benefit payments 42 42 42 42 Staff costs 273,426 273,355 273,385 273,385 Other operating expenses 173,210 181,015 189,016 197,153 Grants and subsidies payments - - - - Impairments - - - - Finance costs - - - - Total expenditure 446,678 454,412 462,443 470,580 Net revenue expenditure 405,543 413,277 421,308 429,445

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Chief Nurse 179 7,114 6,935 66.8 Medical Director 3,094 16,661 13,567 164.9 Digital Heal th - 14,434 14,434 75.7 Ambulance Service 16 7,903 7,887 87.2 Island Division - 36,183 36,183 107.5 Strategic Planning & Projects - 1,550 1,550 8.7 Office of the Chief Officer - 4,739 4,739 20.0 Acute Services 26,683 230,775 204,092 1,963.5 Mental Heal th, Social Care & Community 10,486 98,507 88,021 821.6 Workforce Directorate 222 4,657 4,435 36.2 Finance Directorate 455 24,155 23,700 26.4 Total 41,135 446,678 405,543 3,378.5

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Chief Nurse 179 7,114 6,935 66.8 Medical Director 3,094 16,661 13,567 164.9 Digital Heal th - 14,434 14,434 75.7 Ambulance Service 16 7,903 7,887 87.2 Island Division - 36,183 36,183 107.5 Strategic Planning & Projects - 1,479 1,479 8.7 Office of the Chief Officer - 4,734 4,734 20.0 Acute Services 26,683 230,775 204,092 1,963.5 Mental Heal th, Social Care & Community 10,486 98,507 88,021 821.6 Workforce Directorate 222 4,657 4,435 36.2 Finance Directorate 455 31,965 31,510 26.4 Total 41,135 454,412 413,277 3,378.5

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Chief Nurse 179 7,114 6,935 66.80 Medical Director 3,094 16,661 13,567 164.90 Digital Heal th - 14,434 14,434 75.73 Ambulance Service 16 7,903 7,887 87.22 Island Division - 36,183 36,183 107.47 Strategic Planning & Projects - 1,509 1,509 8.68 Office of the Chief Officer - 4,734 4,734 20.00 Acute Services 26,683 230,775 204,092 1,963.45 Mental Heal th, Social Care & Community 10,486 98,507 88,021 821.55 Workforce Directorate 222 4,657 4,435 36.20 Finance Directorate 455 39,966 39,511 26.44 Total 41,135 462,443 421,308 3,378.5

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Chief Nurse 179 7,114 6,935 66.8 Medical Director 3,094 16,661 13,567 164.9 Digital Heal th - 14,434 14,434 75.7 Ambulance Service 16 7,903 7,887 87.2 Island Division - 36,183 36,183 107.5 Strategic Planning & Projects - 1,509 1,509 8.7 Office of the Chief Officer - 4,734 4,734 20.0 Acute Services 26,683 230,775 204,092 1,963.5 Mental Heal th, Social Care & Community 10,486 98,507 88,021 821.6 Workforce Directorate 222 4,657 4,435 36.2 Finance Directorate 455 48,103 47,648 26.4 Total 41,135 470,580 429,445 3,378.5

Summary of Revenue Growth Allocations

Revenue Expenditure Growth

£'000 2027 2028 2029 2030 Reference Description Estimate Estimate Estimate Estimate

Further maintaining health and community care

I-HCJ-B27-001 3,133 3,133 3,133 3,133

standards

I-HCJ-B27-002 VAWG - Building a Safer Community 141 85 85 85 Total 3,274 3,218 3,218 3,218

Revenue Expenditure Growth

I-HCJ-B27-001 Further maintaining health and community care standards

This investment in Heal th and Care Jersey represents a 0.81% increase in funding in 2027, based on current modelling. This is in addition to the annual funding provision of 2% above inflation to maintain existing health and care services. Heal th and care expenditure continues to face significant upward pressure as demand for services increases and healthcare costs rise faster than general inflation.

These pressures are driven by an ageing population, increasing complexity of care needs, workforce challenges, and healthcare-specific cost inflation. The additional funding recognises these unavoidable pressures while balancing the need to restore and maintain sustainable public finances.

I-HCJ-B27-002 VAWG - Building a Safer Community

This investment supports the Government of Jersey's commitments on Violence Against Women and Girls (VAWG) through the Building a Safer Community framework and the Domestic Abuse and Sexual Harms (DASH) Partnership. This follows the States Assembly's approval in March 2026 of a significant package of new VAWG legislation and the Government's commitment to deliver the recommendations of the VAWG Taskforce, the Criminal Justice System Review, and the forthcoming Family Court Review.

The investment will fund the specialist therapeutic role, relevant IT equipment as well as funding for relevant education and training.

This investment will enable the Government to complete remaining VAWG commitments, operationalise the new legislation, strengthen workforce capability, develop a centralised VAWG dataset, support evidence-led decision-making, and ensure that investment across policing, courts, prison, health and victim services operates as a coordinated whole.

Infrastructure

Lead Minister	Minister for Infrastructure
Accountable Officer	Chief Officer, Infrastructure and Environment
Department	Infrastructure and Environment
Further information on services provided	Infrastructure and Environment (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey 46 46 46 46 Earned through operations 28,072 28,072 28,072 28,072 Total revenue 28,118 28,118 28,118 28,118 Expenditure

Social benefit payments 2 2 2 2 Staff costs 36,665 36,665 36,665 36,665 Other operating expenses 56,113 55,738 55,738 55,738 Grants and subsidies payments - - - - Impairments - - - - Finance costs - - - - Total expenditure 92,780 92,405 92,405 92,405 Net revenue expenditure 64,662 64,287 64,287 64,287

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Office of the Chief Officer - 2,094 2,094 17.4 Ops, Transport & Sport 23,217 65,142 41,925 486.3 Property 4,901 25,544 20,643 53.6 Total 28,118 92,780 64,662 557.3

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Office of the Chief Officer - 2,094 2,094 17.4 Ops, Transport & Sport 23,217 65,142 41,925 486.3 Property 4,901 25,169 20,268 53.6 Total 28,118 92,405 64,287 557.3

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Office of the Chief Officer - 2,094 2,094 17.4 Ops, Transport & Sport 23,217 65,142 41,925 486.3 Property 4,901 25,169 20,268 53.6 Total 28,118 92,405 64,287 557.3

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Office of the Chief Officer - 2,094 2,094 17.4 Ops, Transport & Sport 23,217 65,142 41,925 486.3 Property 4,901 25,169 20,268 53.6 Total 28,118 92,405 64,287 557.3

Infrastructure (Jersey Capital Investment Fund)

Lead Minister	Minister for Infrastructure
Accountable Officer	Chief Officer, Infrastructure and Environment
Department	Infrastructure and Environment
Further information on services provided	Infrastructure and Environment (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 4,610 4,610 4,610 4,610 Total revenue 4,610 4,610 4,610 4,610 Expenditure

Social benefit payments - - - - Staff costs - - - - Other operating expenses - - - - Grants and subsidies payments - - - - Impairments - - - - Finance costs - - - - Total expenditure - - - - Net revenue expenditure (4,610) (4,610) (4,610) (4,610)

Service Level Analysis

2027 Estimate Near-Cash Net Revenue £'000 Income Expenditure Expenditure

Property 4,610 - (4,610) Total 4,610 - (4,610)

Service Level Analysis

2028 Estimate Near-Cash Net Revenue £'000 Income Expenditure Expenditure

Property 4,610 - (4,610) Total 4,610 - (4,610)

Service Level Analysis

2029 Estimate Near-Cash Net Revenue £'000 Income Expenditure Expenditure

Property 4,610 - (4,610) Total 4,610 - (4,610)

Service Level Analysis

2030 Estimate Near-Cash Net Revenue £'000 Income Expenditure Expenditure

Property 4,610 - (4,610) Total 4,610 - (4,610)

Jersey Overseas Aid

Lead Minister	Minister for International Development
Accountable Officer	Executive Director, Jersey Overseas Aid
Department	Jersey Overseas Aid
Further information on services provided	Home \| Jersey Overseas Aid Commission (joa.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 16 16 16 16 Total revenue 16 16 16 16 Expenditure

Social benefit payments - - - - Staff costs 672 672 672 672 Other operating expenses 454 454 454 454 Grants and subsidies payments 20,734 20,734 20,734 20,734 Impairments - - - - Finance costs - - - - Total expenditure 21,860 21,860 21,860 21,860 Net revenue expenditure 21,844 21,844 21,844 21,844

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Jersey Overseas Aid 16 21,860 21,844 10.0 Total 16 21,860 21,844 10.0

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Jersey Overseas Aid 16 21,860 21,844 10.0 Total 16 21,860 21,844 10.0

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Jersey Overseas Aid 16 21,860 21,844 10.0 Total 16 21,860 21,844 10.0

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Jersey Overseas Aid 16 21,860 21,844 10.0 Total 16 21,860 21,844 10.0

Justice and Home Affairs

Lead Minister	Minister for Justice and Home Affairs
Accountable Officer	Chief Officer, Justice and Home Affairs
Department	Justice and Home Affairs
Further information on services provided	Justice and Home Affairs (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 5,177 5,177 5,177 5,177 Total revenue 5,177 5,177 5,177 5,177 Expenditure

Social benefit payments - - - - Staff costs 36,124 36,840 37,254 37,254 Other operating expenses 8,251 8,299 8,204 8,229 Grants and subsidies payments 58 58 58 58 Impairments - - - - Finance costs 30 30 30 30 Total expenditure 44,463 45,227 45,546 45,571 Net revenue expenditure 39,286 40,050 40,369 40,394

Service Level Analysis

2027 Estimate

Near-Cash

Net Revenue

FTE

£'000 Income Expenditure Expenditure Employees Heal th and Safety Inspectorate - 696 696 7.0 States of Jersey Fire and Rescue Service 362 12,139 11,777 96.0 States of Jersey Prison Service 475 13,566 13,091 151.0 Jersey Field Squadron - 1,619 1,619 4.0 Jersey Customs and Immigration Service 3,889 10,049 6,160 87.0 Justice and Home Affairs Directorate 9 5,521 5,512 52.0 Superintendent Registrar 442 873 431 11.0 Total 5,177 44,463 39,286 408.0

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Heal th and Safety Inspectorate - 696 696 7.0 States of Jersey Fire and Rescue Service 362 12,973 12,611 105.0 States of Jersey Prison Service 475 13,566 13,091 151.0 Jersey Field Squadron - 1,619 1,619 4.0 Jersey Customs and Immigration Service 3,889 10,029 6,140 87.0 Justice and Home Affairs Directorate 9 5,471 5,462 51.0 Superintendent Registrar 442 873 431 11.0 Total 5,177 45,227 40,050 416.0

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Heal th and Safety Inspectorate - 696 696 7.0 States of Jersey Fire and Rescue Service 362 13,385 13,023 109.0 States of Jersey Prison Service 475 13,566 13,091 151.0 Jersey Field Squadron - 1,619 1,619 4.0 Jersey Customs and Immigration Service 3,889 10,031 6,142 87.0 Justice and Home Affairs Directorate 9 5,376 5,367 51.0 Superintendent Registrar 442 873 431 11.0 Total 5,177 45,546 40,369 420.0

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Heal th and Safety Inspectorate - 696 696 7.0 States of Jersey Fire and Rescue Service 362 13,385 13,023 109.0 States of Jersey Prison Service 475 13,566 13,091 151.0 Jersey Field Squadron - 1,619 1,619 4.0 Jersey Customs and Immigration Service 3,889 10,031 6,142 87.0 Justice and Home Affairs Directorate 9 5,401 5,392 51.0 Superintendent Registrar 442 873 431 11.0 Total 5,177 45,571 40,394 420.0

Summary of Revenue Growth Allocations

Revenue Expenditure Growth

£'000 2027 2028 2029 2030 Reference Description Estimate Estimate Estimate Estimate

I-JHA-B27-001 Emergency Services Control Centre 290 186 186 186 I-JHA-B27-002 Fire and Rescue Service Workforce 439 1,273 1,685 1,685 I-JHA-B27-003 VAWG - Building a Safer Community 372 426 331 356 Allocated Subtotal 1,101 1,885 2,202 2,227 I-RES-B27-003 VAWG - States of Jersey Prison Service - 333 703 1,056 Unallocated Subtotal - 333 703 1,056 Total 1,101 2,218 2,905 3,283

Revenue Expenditure Growth

I-JHA-B27-001 Emergency Services Control Centre

The Government of Jersey is continuing its investment in the Emergency Services Control Centre to build on the funding approved in Budget 2026–2029. That initial investment has strengthened leadership, governance, staffing resilience, training, supervision and quality assurance, helping to stabilise the current control room model.

Further investment is being made to maintain the progress and continue the phased transformation of emergency call handling for Fire & Rescue. The current model has improved, and this investment will address operational risk, meet evolving professional and regulatory standards, and determine the appropriate long-term evidence-based operating model for the Emergency Services Control Centre, including alignment with Heal th and Care Jersey.

This investment protects the benefits already delivered, improves resilience and public safety, and ensures future decisions provide the right balance of specialisation, operational effectiveness and value for money.

I-JHA-B27-002 Fire and Rescue Service Workforce

Jersey's Fire and Rescue Service continues to operate in a challenging and increasingly complex risk environment, including climate-related incidents, building safety risks, lithium-ion battery fires, major incident preparedness and rising professional standards.

This investment builds on the funding approved in last year's Budget, which began strengthening frontline capacity, specialist support and emergency planning. The 2027–2030 funding represents the next phase of that programme, completing elements of the original business case that were only partially funded.

The funding will increase wholetime firefighter and crew commander capacity, add targeted specialist support in health and safety as well as change and portfolio management. It will also support the Service's ability to move towards three wholetime crews, improving resilience, response to complex incidents and the management of concurrent emergencies.

Overall, this is a continuation of the Government's investment in public safety. It will help reduce avoidable risk to the public and firefighters, improve compliance with Fire Standards and National Operational Guidance, and ensure the Service is better equipped to meet current and future demands.

I-JHA-B27-003 VAWG - Building a Safer Community

The investment will provide the minimum system-level capacity needed to coordinate delivery, including a Data Analyst, a BASC DASH Training and Support Officer, training and communications funding, implementation, follow-up reviews, and community engagement.

I-RES-B27-003 VAWG - States of Jersey Prison Service (Held in Reserves)

The Government of Jersey is investing in increasing capacity ahead of the anticipated increase in custodial demand arising from the Violence Against Women and Girls legislation approved by the States Assembly in March 2026. The legislation introduces a range of new and amended offences, a number of which are expected to result in additional custodial sentences and increase pressure on La Moye Prison from 2028 onwards

Funding will be held centrally in reserves to provide flexibility in responding to demand-led pressures ensuring the Prison Service can safely accommodate additional prisoners linked to the new legislation, maintain safe staffing levels, and continue to provide a secure and stable custodial regime.

Funding will be released to the department where increased demand is evidenced and additional resources are required. This approach will ensure that services can respond effectively to emerging pressures while maintaining appropriate financial oversight and avoiding the premature allocation of funding before the level of need is known.

People Services

Lead Minister	Chief Minister
Accountable Officer	Treasurer of the States
Department	People Services
Further information on services provided	People Services (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 6,050 6,050 6,050 6,050 Total revenue 6,050 6,050 6,050 6,050 Expenditure

Social benefit payments - - - - Staff costs 10,378 10,378 10,378 10,378 Other operating expenses 8,702 8,661 8,661 8,661 Grants and subsidies payments - - - - Impairments - - - - Finance costs - - - - Total expenditure 19,080 19,039 19,039 19,039 Net revenue expenditure 13,030 12,989 12,989 12,989

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

People and Corporate Services 6,050 19,080 13,030 139.3 Total 6,050 19,080 13,030 139.3

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

People and Corporate Services 6,050 19,039 12,989 139.3 Total 6,050 19,039 12,989 139.3

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

People and Corporate Services 6,050 19,039 12,989 139.3 Total 6,050 19,039 12,989 139.3

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

People and Corporate Services 6,050 19,039 12,989 139.3 Total 6,050 19,039 12,989 139.3

Planning and Regulation

Lead Minister	Minister for Planning and Regulation
Accountable Officer	Chief Officer, Cabinet Office
Department	Cabinet Office
Further information on services provided	Infrastructure and Environment (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 5,756 5,756 5,756 5,756 Total revenue 5,756 5,756 5,756 5,756 Expenditure

Social benefit payments - - - - Staff costs 9,263 9,263 9,263 9,263 Other operating expenses 883 883 883 883 Grants and subsidies payments - - - - Impairments - - - - Finance costs 2 2 2 2 Total expenditure 10,148 10,148 10,148 10,148 Net revenue expenditure 4,392 4,392 4,392 4,392

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Regulation 5,756 10,148 4,392 109.0 Total 5,756 10,148 4,392 109.0

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Regulation 5,756 10,148 4,392 109.0 Total 5,756 10,148 4,392 109.0

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Regulation 5,756 10,148 4,392 109.0 Total 5,756 10,148 4,392 109.0

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Regulation 5,756 10,148 4,392 109.0 Total 5,756 10,148 4,392 109.0

States of Jersey Police

Lead Minister	Minister for Justice and Home Affairs
Accountable Officer	Chief of Police
Department	States of Jersey Police
Further information on services provided	Jersey Police Authority States of Jersey Police - Home

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 234 234 234 234 Total revenue 234 234 234 234 Expenditure

Social benefit payments - - - - Staff costs 31,355 32,512 32,512 32,512 Other operating expenses 4,393 4,112 4,117 4,117 Grants and subsidies payments - - - - Impairments - - - - Finance costs - - - - Total expenditure 35,748 36,624 36,629 36,629 Net revenue expenditure 35,514 36,390 36,395 36,395

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

States of Jersey Police Service 234 35,748 35,514 381.0 Total 234 35,748 35,514 381.0

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

States of Jersey Police Service 234 36,624 36,390 381.0 Total 234 36,624 36,390 381.0

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

States of Jersey Police Service 234 36,629 36,395 381.0 Total 234 36,629 36,395 381.0

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

States of Jersey Police Service 234 36,629 36,395 381.0 Total 234 36,629 36,395 381.0

Summary of Revenue Growth Allocations

Revenue Expenditure Growth

£'000 2027 2028 2029 2030 Reference Description Estimate Estimate Estimate Estimate

VAWG - Police - Current Demand and New Legislation

I-POL-B27-001 2,423 3,146 3,151 3,151

Readiness

I-POL-B27-002 VAWG - Victim Services 350 453 453 453 I-POL-B27-003 VAWG - Building a Safer Community 115 165 165 165 Allocated Subtotal 2,888 3,764 3,769 3,769

I-RES-B27-002 VAWG - Police - Current Demand and New Legislation 702 933 937 937

Readiness

I-RES-B27-005 VAWG - Victim Services 180 270 270 270 Unallocated Subtotal 882 1,203 1,207 1,207 Total 3,770 4,967 4,976 4,976

Revenue Expenditure Growth

I-POL-B27-001 VAWG - Police - Current Demand and New Legislation Readiness

The Government is investing in the States of Jersey Police to strengthen Jersey's response to Violence Against Women and Girls and to prepare for new legislation in this important area. Over recent years, demand on police services in this area has increased, and cases have become more complex. Many investigations now require significant specialist work, including the review and analysis of digital evidence. The introduction of new VAWG legislation is also expected to create additional demand, as new offences are implemented and embedded across the criminal justice system.

This investment will provide additional police officers, staff officers and victim services personnel. These roles will support more timely investigations, improve the experience of victims, help build confidence in the justice process, and reduce pressure on digital forensic services.

By funding this capacity, the Government will support the effective delivery of its VAWG commitments, ensure the new legislation can be implemented meaningfully, and strengthen Jersey's whole-system response to victims, safeguarding, digital evidence and public safety.

I-POL-B27-002 VAWG - Victim Services

The Government is investing in Victim Services to strengthen support for victims of Violence Against Women and Girls and ensure they receive timely support throughout the criminal justice process. Demand for victim support services has already increased significantly in recent years, reflecting increased reporting, safeguarding activity and engagement with the criminal justice system. Demand is expected to increase further as a result of new VAWG legislation and the Government's Violence Against Women and Girls Action Plan, both of which are intended to improve reporting, victim confidence and access to support.

This investment will help ensure victims receive appropriate support, advocacy and safeguarding throughout the criminal justice process, improve confidence and engagement, and support better outcomes for victims.

By funding this capacity, the Government will strengthen Jersey's response to Violence Against Women and Girls, support delivery of its VAWG commitments and improve the experience of victims across the justice system.

I-POL-B27-003 VAWG - Building a Safer Community

The investment will provide a dedicated court-based Independent Domestic Violence Adviser (IDVA) team as well as funding for the required training and IT equipment.

I-RES-B27-002 VAWG - Police - Current Demand and New Legislation Readiness (Held in Reserves)

A proportion of the VAWG funding will be held centrally in reserves to provide flexibility in responding to demand-led pressures that may exceed the central planning assumptions. This recognises the inherent uncertainty around the timing and scale of demand as the new legislative and service arrangements become fully operational.

I-RES-B27-005 VAWG - Victim Services (Held in Reserves)

Treasury and Exchequer

Lead Minister	Minister for Treasury and Resources
Accountable Officer	Treasurer of the States and Chief Officer, Treasury and Exchequer
Department	Treasury and Exchequer
Further information on services provided	Treasury and Exchequer (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 5,799 5,799 5,799 5,799 Total revenue 5,799 5,799 5,799 5,799 Expenditure

Social benefit payments - - - - Staff costs 33,474 33,292 33,297 33,297 Other operating expenses 18,509 18,373 18,373 18,373 Grants and subsidies payments - - - - Impairments 5 5 5 5 Finance costs 1,613 1,613 1,613 1,613 Total expenditure 53,601 53,283 53,288 53,288 Net revenue expenditure 47,802 47,484 47,489 47,489

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Finance Business Partners 29 3,330 3,301 43.0 Commercial Services - 2,255 2,255 19.0 Corporate Costs 252 1,053 801 - Finance Hub 3,546 6,951 3,405 83.5 Risk & Assurance 15 1,925 1,910 15.0 Revenue Jersey 273 17,321 17,048 190.0 Strategic Finance 115 5,429 5,314 48.3 Treasury and Investment 1,569 15,337 13,768 17.0 Total 5,799 53,601 47,802 415.8

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Finance Business Partners 29 3,330 3,301 43.0 Commercial Services - 2,255 2,255 19.0 Corporate Costs 252 1,053 801 - Finance Hub 3,546 6,951 3,405 83.5 Risk & Assurance 15 1,925 1,910 15.0 Revenue Jersey 273 17,003 16,730 190.0 Strategic Finance 115 5,429 5,314 48.3 Treasury and Investment 1,569 15,337 13,768 17.0 Total 5,799 53,283 47,484 415.8

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees Finance Business Partners 29 3,330 3,301 43.0 Commercial Services - 2,255 2,255 19.0 Corporate Costs 252 1,053 801 - Finance Hub 3,546 6,951 3,405 83.5 Risk & Assurance 15 1,925 1,910 15.0 Revenue Jersey 273 17,008 16,735 190.0 Strategic Finance 115 5,429 5,314 48.3 Treasury and Investment 1,569 15,337 13,768 17.0 Total 5,799 53,288 47,489 415.8

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Finance Business Partners 29 3,330 3,301 43.0 Commercial Services - 2,255 2,255 19.0 Corporate Costs 252 1,053 801 - Finance Hub 3,546 6,951 3,405 83.5 Risk & Assurance 15 1,925 1,910 15.0 Revenue Jersey 273 17,008 16,735 188.0 Strategic Finance 115 5,429 5,314 48.3 Treasury and Investment 1,569 15,337 13,768 17.0 Total 5,799 53,288 47,489 413.8

Non-Ministerial Departments

Head of Expenditure	Accountable Officer	Further information on services provided
Bailiff 's Chambers	Chief Officer, Bailiff 's Chambers	Bailiff 's Chambers (gov.je)

Law Officers' Department	Practice Director, Law Officers' Department	Law Officers' Department (gov.je)

Judicial Greffe	Judicial Greffier	Judicial Greffe (gov.je)

Viscount's Department	Viscount	Viscount's Department (gov.je)

Official Analyst	Official Analyst	Official Analyst (gov.je)

Office of the Li eutenant Governor	Chief of Staff and Private Secretary	Government House
Probation	Chief Probation Officer	Probation - Courts.je
Comptroller and Auditor General	Comptroller and Auditor General	Jersey Audit Office

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey 431 431 431 431 Earned through operations 4,481 4,464 4,470 4,475 Total revenue 4,912 4,895 4,901 4,906 Expenditure

Social benefit payments - - - - Staff costs 30,509 30,936 30,957 30,982 Other operating expenses 14,647 14,596 14,631 14,672 Grants and subsidies payments 90 90 90 90 Impairments - - - - Finance costs 12 12 12 12 Total expenditure 45,258 45,634 45,690 45,756 Net revenue expenditure 40,346 40,739 40,789 40,850

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Bailiff 's Chambers

Bailiff 's Chamber 128 3,968 3,840 19.6 Court and Case Costs - 503 503 - Law Officers' Department

Law Officers General 260 14,601 14,341 107.7 Court and Case Costs - 1,116 1,116 - Judicial Greffe

Judicial Greffe - General 3,025 7,638 4,613 63.1 Court and Case Costs - 6,377 6,377 - Viscount's Department

Viscount's Department 1,006 3,543 2,537 34.7 Court and Case Costs - 246 246 - Official Analyst 67 1,050 983 8.0 Office of the Li eutenant Governor 224 1,197 973 13.5 Probation

Probation and Aftercare Service 22 3,499 3,477 35.0 Court and Case Costs - 125 125 1.0 Comptroller & Auditor General 180 1,395 1,215 - Total 4,912 45,258 40,346 282.6

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Bailiff 's Chambers

Bailiff 's Chamber 128 3,971 3,843 19.6 Court and Case Costs - 503 503 - Law Officers' Department

Law Officers General 260 14,818 14,558 107.7 Court and Case Costs - 1,116 1,116 - Judicial Greffe

Judicial Greffe - General 3,025 7,730 4,705 63.1 Court and Case Costs - 6,391 6,391 - Viscount's Department

Viscount's Department 1,006 3,636 2,630 35.7 Court and Case Costs - 246 246 - Official Analyst 67 1,063 996 8.0 Office of the Li eutenant Governor 224 1,197 973 13.5 Probation

Probation and Aftercare Service - 3,406 3,406 35.0 Court and Case Costs - 125 125 1.0 Comptroller & Auditor General 185 1,432 1,247 - Total 4,895 45,634 40,739 283.6

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Bailiff 's Chambers

Bailiff 's Chamber 128 3,971 3,843 19.6 Court and Case Costs - 503 503 - Law Officers' Department

Law Officers General 260 14,818 14,558 107.7 Court and Case Costs - 1,116 1,116 - Judicial Greffe

Judicial Greffe - General 3,025 7,726 4,701 63.1 Court and Case Costs - 6,391 6,391 - Viscount's Department

Viscount's Department 1,006 3,632 2,626 35.7 Court and Case Costs - 246 246 - Official Analyst 67 1,079 1,012 8.0 Office of the Li eutenant Governor 224 1,197 973 13.5 Probation

Probation and Aftercare Service - 3,406 3,406 35.0 Court and Case Costs - 125 125 1.0 Comptroller & Auditor General 191 1,480 1,289 - Total 4,901 45,690 40,789 283.6

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

Bailiff 's Chambers

Bailiff 's Chamber 128 3,971 3,843 19.6 Court and Case Costs - 503 503 - Law Officers' Department

Law Officers General 260 14,818 14,558 107.7 Court and Case Costs - 1,116 1,116 - Judicial Greffe

Judicial Greffe - General 3,025 7,726 4,701 63.1 Court and Case Costs - 6,391 6,391 - Viscount's Department

Viscount's Department 1,006 3,632 2,626 35.7 Court and Case Costs - 246 246 - Official Analyst 67 1,100 1,033 8.0 Office of the Li eutenant Governor 224 1,197 973 13.5 Probation

Probation and Aftercare Service - 3,406 3,406 35.0 Court and Case Costs - 125 125 1.0 Comptroller & Auditor General 196 1,525 1,329 - Total 4,906 45,756 40,850 283.6

Summary of Revenue Growth Allocations

Revenue Expenditure Growth

£'000 2027 2028 2029 2030 Reference Description Estimate Estimate Estimate Estimate

Bailiff 's Chamber

I-BAC-B27-001 Jubilee Wharf rental - additional court 266 266 266 266

Comptroller and Auditor General

I-CAG-B27-001 Inflation & indexation - - - 40

Judicial Greffe

I-JUG-B27-001 VAWG - Judicial Greffe 208 310 306 306

Law Officers' Department

I-LOD-B27-001 VAWG - Law Officers' Department 373 590 590 590

Official Analyst

I-OAN-B27-001 VAWG - Legislative reforms - increasing forensic work 105 118 134 155

Viscount's Department

I-VID-B27-001 VAWG - Viscount's Department 37 130 126 126 Allocated Subtotal 989 1,414 1,422 1,483 I-RES-B27-001 VAWG - Judicial Greffe - 453 453 453 I-RES-B27-004 VAWG - Viscount's Department - 20 20 20 Unallocated Subtotal - 473 473 473 Total 989 1,887 1,895 1,956

Revenue Expenditure Growth

I-BAC-B27-001 Jubilee Wharf rental - additional court

As part of the Government of Jersey's work to implement the recommendations of the Violence Against Women and Girls Taskforce, an independent review of the criminal justice system was undertaken. This specifically looked at the response and management of domestic abuse, rape and other sexual assault cases.

The law review recommended that the Government of Jersey works with the Bailiff to increase Royal Court capacity and ensure that court infrastructure is suitable to accommodate rape and serious sexual assault offences (RASSO) and domestic abuse trials.

This investment will increase court capacity by retaining the Jubilee Wharf court facility. The funding will be used to secure the lease of the building. The facility has been configured and tested as a court venue, including provision for a courtroom, jury room, and large public gallery.

I-CAG-B27-001 Inflation & indexation

Over 95% of the expenditure relating to the Jersey Audit Office is undertaken under long-term contracts with annual uplifts linked to the annual movement in relevant Jersey or UK inflation indices. Consequently, this funding allows the Office to meet its contractual obligation.

I-JUG-B27-001 VAWG - Judicial Greffe

This investment in the Judicial Greffe is to ensure the Jersey Court Service can manage the anticipated increase in criminal cases arising from the new Violence Against Women and Girls legislation. The legislation is expected to create additional demand across the Magistrate's Court, Royal Court, and wider court support functions.

The funding will provide additional court resource capacity through three Judicial Greffe Proceedings Officers, additional Relief Magistrate capacity, temporary usher support for the Magistrate's Court at peak times and the statutory legal aid provision. This will support the timely and efficient progression of cases through the courts, maintain service quality, strengthen resilience, protect staff wellbeing, and ensure the Court Service can keep pace with the increased case volumes generated by the new legislation.

This investment would enable the Government to ensure that the ambitions of the VAWG legislation are realised in practice, victims and witnesses are not adversely affected by avoidable court delays, and Jersey's justice system can provide a credible, timely and coordinated response to increased VAWG-related demand.

I-LOD-B27-001 VAWG - Law Officers' department

This is an investment in the Law Officers' Department Criminal Courts Team which will support the implementation of five new laws relating to Violence Against Women and Girls.

This investment will ensure that the new legislation can be used effectively, perpetrators can be prosecuted in a timely way, and protective provisions such as Domestic Abuse Protection Notices and Orders can be properly supported.

The funding will support additional permanent posts recruited on a phased basis during 2027. This will increase prosecution and legal advice capacity, improve case progression, reduce the risk of delay-driven adjournments and rework, and protect service standards for both VAWG and non- VAWG matters.

This will enable the Government to support the effective delivery of the Island's VAWG strategy, ensure the new legislative framework achieves its intended impact, and maintain confidence in Jersey's criminal justice response for victims, witnesses and the wider public.

I-OAN-B27-001 VAWG - Legislative reforms - increasing forensic work

This investment in the Official Analyst's Laboratory is to ensure it has the capacity and capability required to support recent and forthcoming legislative reforms. These reforms are increasing both the volume and complexity of forensic work required to support law enforcement, safeguarding agencies, Customs and the Courts.

This investment will fund additional permanent analyst posts, creating additional capacity to help reduce overdue forensic case backlogs, restore turnaround times, support urgent safeguarding and priority cases, and maintain evidential quality and UKAS accreditation requirements.

This funding will enable the Government to support the effective delivery of legislative commitments, protect the integrity of forensic evidence, reduce delays in the justice system, and avoid greater downstream costs associated with failed prosecutions, repeated testing, case delays and unsafe products remaining in circulation.

I-VID-B27-001 VAWG - Viscount's Department

This investment in the Viscount's Departments to ensure the Jersey Court Service can manage the anticipated increase in criminal cases arising from the new Violence Against Women and Girls legislation. The legislation is expected to create additional demand across the Court Service including jury administration and management, enforcement activity and wider court support functions.

The funding will provide additional capacity through additional posts in the Viscount's Department to strengthen enforcement and court services. This will support the timely and efficient progression of cases through the courts, maintain service quality, strengthen resilience, protect staff wellbeing, and ensure the Court Service can keep pace with the increased case volumes generated by the new legislation.

I-RES-B27-001 VAWG - Judicial Greffe (Held in Reserves)

I-RES-B27-004 VAWG - Viscount's Department (Held in Reserves)

States Assembly

Head of Expenditure	Accountable Officer	Further information on services provided
States Assembly	Greffier of the States	States Assembly (gov.je)

Statement of Comprehensive Net Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Revenue

Levied by the States of Jersey - - - - Earned through operations 15 15 15 15 Total revenue 15 15 15 15 Expenditure

Social benefit payments - - - - Staff costs 10,183 10,268 10,268 10,268 Other operating expenses 1,442 1,442 1,442 1,442 Grants and subsidies payments - - - - Impairments - - - - Finance costs - - - - Total expenditure 11,625 11,710 11,710 11,710 Net revenue expenditure 11,610 11,695 11,695 11,695

Service Level Analysis

2027 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

States Assembly General & Members

- 3,958 3,958 3.0

Remuneration

Committees and Panels 14 2,481 2,467 25.0 Members' & Admin Services - 2,057 2,057 19.0 Law Drafting - 2,021 2,021 12.0 Digital and Public Engagement 1 1,108 1,107 12.0 Total 15 11,625 11,610 71.0

Service Level Analysis

2028 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

States Assembly General & Members

- 4,043 4,043 3.0

Remuneration

Committees and Panels 14 2,481 2,467 25.0 Members' & Admin Services - 2,057 2,057 19.0 Law Drafting - 2,021 2,021 12.0 Digital and Public Engagement 1 1,108 1,107 12.0 Total 15 11,710 11,695 71.0

Service Level Analysis

2029 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

States Assembly General & Members

- 4,043 4,043 3.0

Remuneration

Committees and Panels 14 2,481 2,467 25.0 Members' & Admin Services - 2,057 2,057 19.0 Law Drafting - 2,021 2,021 12.0 Digital and Public Engagement 1 1,108 1,107 12.0 Total 15 11,710 11,695 71.0

Service Level Analysis

2030 Estimate Near-Cash Net Revenue FTE £'000 Income Expenditure Expenditure Employees

States Assembly General & Members

- 4,043 4,043 3.0

Remuneration

Committees and Panels 14 2,481 2,467 25.0 Members' & Admin Services - 2,057 2,057 19.0 Law Drafting - 2,021 2,021 12.0 Digital and Public Engagement 1 1,108 1,107 12.0 Total 15 11,710 11,695 71.0

Depreciation (Jersey Capital Investment Fund)

JCIF Depreciation by Head of Expenditure

2027 2028 2029 2030 £'000 Estimate Estimate Estimate Estimate

Children & Families (JCIF) 5 5 5 5 Digital Services (JCIF) 6,460 6,460 6,460 6,460 Education & Li felong Learning (JCIF) 47 47 47 47 Environment (JCIF) 112 112 112 112 Heal th & Community Services (JCIF) 3,523 3,694 3,918 3,757 Infrastructure (JCIF) 53,070 53,070 53,070 53,070 Judicial Greffe (JCIF) 180 180 180 180 Justice & Home Affairs (JCIF) 503 495 464 390 Official Analyst (JCIF) 77 77 77 77 Probation (JCIF) 40 40 40 40 States Assembly (JCIF) 72 72 72 72 States of Jersey Police (JCIF) 273 283 308 334 Treasury & Exchequer (JCIF) 1,861 2,041 2,041 2,041 Total 66,223 66,576 66,794 66,585

With the establishment of the Jersey Capital Investment Fund, all eligible assets will transfer to the Fund in 2027. Thereafter, depreciation and amortisation associated with those assets will be recognised through the Jersey Capital Investment Fund.

CBP001149

[1] The budget transfer refers to utilisation of the Union Street desks by each head of expenditure within the Union Street office.

[2] The budget transfer refers to utilisation of the Union Street desks by each head of expenditure within the Union Street office.

[3] General Revenue Income and Net Revenue Expenditure through the Jersey Capital Investment Fund is consolidated within the operating balance and therefore adjusted to exclude from the transfer to the Jersey Capital Investment Fund.

[4] P.24/2026

[5] The costs of the debt team used to manage the higher levels of debts will be recharged to the Financing Costs head of expenditure – to match the avoided costs of reduced debt levels.