The Income Tax Office produces a booklet entitled Lump Sum Donations to Charity which explains how the scheme operates. Copies are available from the Help Desk at Cyril Le Marquand House, The Parade, St Helier. Alternatively the booklet can be viewed on the Income Tax Office web site and use the search facility for "lump sum donations". The following are important points with regard to the scheme:
- The donation must be more than £50 but not exceed £500,000 (maximum in one calendar year).
- The donor must be resident in Jersey and should not be a partnership.
- The scheme only operates for charities exempted under Article 115(a) i.e. only charities established in Jersey.
- The donor must pay in income tax on his income at least the amount that is deducted from the donation otherwise there is no advantage to be gained.
For further information concerning applications for Exemption from Jersey Income Tax and Lump Sum Donations contact the Comptroller of Income Tax, Cyril Le Marquand House, The Parade, St Helier, Jersey. JE4 8PF. Tel: 01534 440300