DRAFT STAMP DUTIES and FEES (No. 3) (JERSEY) REGULATIONS 200
Total Page:16
File Type:pdf, Size:1020Kb
STATES OF JERSEY r DRAFT STAMP DUTIES AND FEES (No. 3) (JERSEY) REGULATIONS 200- Lodged au Greffe on 13th April 2004 by the Finance and Economics Committee STATES GREFFE DRAFT STAMP DUTIES AND FEES (No. 3) (JERSEY) REGULATIONS 200- REPORT Background The basis for the amendment of these Regulations is a report dated 18th April 2002, written by Jurat P.G. Blampied, OBE and entitled “The Collection of Fees in the Judicial Greffe, and the Viscount’s Department, and the Associated Operations”. The report contains a number of recommendations relating to the efficiency of, and procedures adopted for, collecting of judicial fees in the departments concerned. The recommendations principally include revising many of the items contained in the First Schedule to the Stamp Duties and Fees (Jersey) Law 1998. Jurat Blampied’s report addressed the distinction between taxation and the recovery of costs. Although the Law does not clearly distinguish between duties which are a form of taxation and fees which are charges levied to recover costs, it is accepted that the payment of stamp duty on the purchase of property, the creation of mortgages and leases, and registering wills of immovable property is a form of taxation. This Report deals only with the issue of recovery of costs for a service provided; the issue of taxation is properly dealt with through the annual States of Jersey budget. The new Regulations The draft Regulations are made under Article 3 of the Stamp Duties and Fees (Jersey) Law 1998 which provides for the States to make Regulations amending the First Schedule. Last year, the Blampied Implementation Group (comprising staff from the Judicial Greffe, Viscount’s Department and Treasury) was joined by Jurat Blampied and a private sector accountant to revise the fees. In all, this amounted to a revision of 192 items which are tabulated in the First Schedule. The Group considered that many of the current fees were not representative of the true cost of providing the service involved; nevertheless, the Group kept to a minimum the size of any increase. The proposal to increase the fees is a first step towards implementing the recommendations made in Jurat Blampied’s report. In relation to collection of these fees, it will be proposed in the near future that legislative changes should be made to allow payment by cheque rather than by stamps. This will make the judicial departments more accountable for collection of charges made for the services they provide and eliminate the need for Treasury cashiers to sell stamps. In addition, now that the J.D. Edwards system has been provided to all of the relevant departments, it will be easier to implement such a system of collection. Additional income The Judicial Greffe has developed a model to indicate what the effect of increasing the fees will be. Essentially this required an estimate of the number of occurrences per annum of each item in the Regulations, in order that the effective yield could be calculated, both in relation to current fee and revised fee. The model also allows sensitivity analysis on the data to be undertaken and highlights the areas of greatest potential income. It is estimated that, in an average year, additional income of approximately £900,000 will be generated. Exemption The Finance and Economics Committee has considered the issue of access to justice in relation to increasing these fees, and has been reassured by existing provisions within the Law. Articles 6 and 7 of the Stamp Duties and Fees (Jersey) Law 1998 allow for the designated officer to grant exemptions, reductions or remissions from payment of duties under certain circumstances. These provisions are designed to eliminate the circumstances where those who are unable to pay are denied access to justice. Financial and manpower implications The financial implications are explained above and there are no additional manpower implications in respect of this matter. Explanatory Note These Regulations revise the scope and increase the rates of fees to be paid in respect of a wide range of documents and transactions used in judicial proceedings and related matters. DRAFT STAMP DUTIES AND FEES (No. 3) (JERSEY) REGULATIONS 200- Made [date to be inserted] Coming into force [date to be inserted] THE STATES, in pursuance of Article 3 of the Stamp Duties and Fees (Jersey) Law 1998,[1] have made the following Regulations – 1 First Schedule replaced For the First Schedule to the Stamp Duties and Fees (Jersey) Law 1998[2] there shall be substituted the Schedule set out in the Schedule to these Regulations. 2 Citation and commencement These Regulations may be cited as the Stamp Duties and Fees (No. 3) (Jersey) Regulations 200- and shall come into force 7 days after they are made. SCHEDULE (Article 1) FIRST SCHEDULE REPLACED “FIRST SCHEDULE (Article 2) PART 1 JUDICIAL FEES Chargeable Designated Item Stamp Duty Document Officer 1. ACKNOWLEDGEMENT OF DEBT ON TABLE OR AU GREFFE – (a) Where the borrowing relates to a contract of purchase falling to be charged under item 13(b) of this Part where the gross value of the property or, where the dwelling has not been constructed, the notional gross value of the property once the dwelling has been constructed, calculated on the basis of market values obtaining at the time of sale – (i) does not exceed £25 Billet Greffier £150,000 (ii) exceeds £150,000 12.5p for each Billet Greffier but does not exceed £100 or part of £175,000 £100 of the amount to be acknowledged subject to a minimum of £25 (iii) exceeds £175,000 25p for each Billet Greffier but does not exceed £100 or part of £200,000 £100 of the amount to be acknowledged subject to a minimum of £25 (iv) exceeds £200,000 37.5p for each Billet Greffier but does not exceed £100 or part of £250,000 £100 of the amount to be acknowledged subject to a minimum of £25 (b) Where the borrower £5 Billet Greffier produces to the designated officer a letter from the Comptroller of Income Tax confirming that it qualifies for exemption from income tax pursuant to Article 115(a), (aa) or (ab) of the Income Tax (Jersey) Law 1961 (c) In any other case 50p for each Billet Greffier £100 or part of £100 of the amount to be acknowledged subject to a minimum of £5 (d) In all cases under this £50 Billet Greffier item, for each document registered Provided that where the Greffier is satisfied that the document is a renewal or further renewal of a judicial hypothec on which stamp duty has already been paid and which has become prescribed by lapse of time under Article 29 of the Loi (1880) Sur La Propriété Foncière, the total fee payable – (A) under paragraph (a) or (c) of this item shall be £50; and (B) under paragraph (b) of this item shall be £5 2. ACTIONS – (1) In the Petty Debts Court – (a) Where the claim £25 Billet Greffier does not exceed £1,000 (b) Where the claim £50 Billet Greffier exceeds £1,000 but does not exceed £2,500 (c) For expulsion of a £25 Billet Greffier refractory tenant (d) In pursuance of the £25 Billet Greffier Separation and Maintenance Orders (Jersey) Law 1953 or the Maintenance Orders (Facilities for Enforcement) (Jersey) Law 2000 (e) Each intervention or £25 Intervention Greffier opposition made or Opposition during the hearing (f) Fixing a date for a £25 Application Greffier trial or hearing (2) In the Royal Court (excluding acknowledgement of debt) on Table or au Greffe – (a) First billet in the £50 Billet or Greffier proceedings or Counterclaim counterclaim in an action (b) Before the Superior £50 Billet Greffier Number (c) Appeal to the £50 Notice of Greffier Inferior Number Appeal (d) Setting down for £50 Application Greffier hearing (e) Hearing of the £300 Billet or Greffier action in a case, or application any interlocutory matter therein, where the court appoints a special day for judging a dispute between parties, whether or not witnesses are heard, for each half day or part of a half day (f) Each intervention or £25 Intervention Greffier opposition made or Opposition during the course of an action 3. ACT OF THE COURT £25 Act, Affidavit Greffier REGISTERED IN THE or Declaration REGISTER OF OBLIGATIONS, cancellation of 4. ADOPTION , application £50 Application Greffier and hearing under the Adoption (Jersey) Law 1961 5. APPLICATION OR £50 Application or Greffier DECLARATION, not Declaration otherwise provided for in this Schedule 6. ARBITRATION £200 Record Greffier BEFORE GREFFIER, for each attendance, fee payable by the plaintiff, for each half day or part of a half day 7. ARREST OF DEBTOR (SAISIE) – (a) Arrest and notification At discretion Order of Viscount of Viscount justice, subject to a provisional maximum of order or Act £200 of the Court (b) Discharge of arrest £50 Record Viscount (c) Accepting surety to release £50 Record Viscount arrest of debtor, or to produce debtor before Court on pain of satisfying judgment (d) Attending to arrest debtor, At discretion Order of Viscount arrest not effected of Viscount justice, subject to a provisional maximum of order or Act £200 of the Court Provided that where, in addition to the arrest of a debtor, the debtor’s goods are distrained on, the fees specified under item 19 of this Part shall be payable in addition to the fees specified under this item. 8. AUTHORITY TO £100 Application Greffier PRACTISE as an architect, dentist, medical practitioner, optician, pharmaceutical chemist, veterinary surgeon 9. CASIER JUDICIAIRE, £50 Certificate Greffier certificate relating to criminal convictions 10. CAVEAT IN RELATION TO THE PASSING OF A CONTRACT TRANSFERRING IMMOVABLE PROPERTY – (a) Lodging caveat with £50 Caveat Bailiff Bailiff (b) Renewal of caveat £50 Caveat Bailiff The fees paid under this item include delivery to the debtor of a copy of the caveat and filing a copy in the Public Registry.