Global Daily Tax News, Jersey Discusses Future Levies Under Consideration, (Sep 19, 2025)

Alongside the release of the Government's 2026-29 Budget document, the Jersey Government provided an update on tax policy consultations.

Among other things, the Government confirmed that it is not pursing a new carbon tax or charge on private aircraft.

In 2024, the Government committed to exploring such a levy. Since then, Ports of Jersey has introduced a decarbonisation charge, effective from 2026, which applies to all private and business aviation over three tonnes operating at Jersey Airport. The charge is based on the aircraft's maximum take-off weight and may be reduced through sustainable practices such as the use of sustainable aviation fuel and the minimization of empty journeys.

The Government said, "In light of this development, Ministers have decided not to pursue a separate measure under the excise duty system at this time."

The Government has also confirmed that a future levy on liquid waste will be introduced in 2028, to fund future liquid waste infrastructure. The Government has said: "Details of the charging mechanism and proposals will be included in future Budgets, alongside all other necessary arrangements for charges to take effect."

Finally, the Government confirmed that, although the matter will remain under review, the territory will not yet pursue changes to vehicle tax policies. The changes were previously discussed to offset expected reductions in fuel duty with the adoption of environmentally friendly vehicles.

To ensure all drivers contribute to the maintenance and improvement of roads and to other related initiatives, the Government had considered the introduction of alternative charges, including a vehicle ownership charge and a road user charge.

The Government said: "Ministers decided to pause work in 2024 on the basis that the data showed that fuel duty receipts were in steady decline only. The position will remain under review."