Government measures in key jurisdictions 5th edition - Flipbook - Page 89
Jersey
Litigation
•
Another amendment effected was that where a tenant had failed to pay rent
because of financial hardship, the breach would not constitute a breach whereby a
landlord could have applied for a termination and eviction order.
•
The Government of Jersey has published guidance for residential and commercial
landlords and tenants and an update for landlords and tenants of commercial property
was published on 24 September 2020. The guidance outlines principles that must be
adhered to in agreeing concessions and making voluntary arrangements for rent and
other payments.
•
The Jersey courts have remained open and directions were made for civil cases
during the Covid-19 pandemic. The courts continued to hear cases but urgent /
public law / family law cases took precedence at the height of the pandemic.
•
The Royal Court has given directions on the remote execution of powers of attorney
and affidavits.
•
The Royal Court has now resumed hearing most cases in person and social distancing
is being adhered to.
Are the courts
operating?
Tax
Deferral of payment of Social Security contributions:
Has any new
legislation been
introduced in light
of Covid-19?
•
•
•
•
Small businesses with less than 80 employees are automatically eligible to defer their
payments for two years for the first two quarters of 2020, which were due in April and
July 2020.
Businesses with 80 or more employees may apply to defer their payments and will
need to show significant adverse impact on them as a result of the Covid-19
pandemic.
Certain employers and self-employed persons may also defer the payment of social
security contributions for the last quarter of 2020 until 15 January 2023 and for the
first quarter of 2021 until 15 April 2023.
A temporary 2% cut to the social security contributions paid by workers has been
approved by the Jersey government which means that between 1 October 2020 and
30 June 2021 the contribution will fall from 6% to 4%.
Deferral of payment of Goods and Service Tax:
•
•
GST payments for periods ending between 31 March and 30 June 2020 may be
deferred. Businesses affected by the workplace restrictions introduced in December
2020 can also choose to defer GST payments for periods ending in the last quarter.
The repayment period is up to 2 years.
For individuals, in respect of residential tax status and days spent
in Jersey, the Government of Jersey has advised that the local tax authority will
discount days spent in Jersey which are as a result of exceptional circumstances
related to Covid-19. This includes, for example, where prohibition of travel orders
have been made in response to the pandemic. See below
regarding economic substance.
Government measures in key jurisdictions
89
