Coronavirus - Government measures in key jurisdictions - Flipbook - Page 61
Jersey
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Property
•
Have any changes
been made to
the laws around
property, rent and
enforcement?
Temporary amendments to residential and commercial tenancy legislation have
been passed in Jersey. These make provisions to protect both tenants and landlords,
taking into account the possible effects of the COVID-19 pandemic.
•
They include the suspension of variations to tenancy agreements, by way of an
increase in rent in the period up to 1st October 2020, even where the tenancy
agreement allows for an increase at renewal.
•
Another amendment effected is that where a tenant has failed to pay rent because
of financial hardship, the breach would no longer constitute a breach whereby a
landlord may apply for a termination and eviction order.
•
The Government of Jersey has also published guidance for residential and commercial
landlords and tenants. This outlines principles that must be adhered to in agreeing
concessions and making voluntary arrangements for rent and other payments.
•
The Jersey courts remain open and directions have been made for civil cases during
the COVID-19 pandemic. The courts will continue to hear cases but urgent / public
law / family law cases will take precedence.
•
Strict procedures are in place for essential hearings where attendants must adhere
to social distancing guidance.
•
Jersey’s Employment and Discrimination Tribunal has adjourned all final hearings due
to be heard before the end of May 2020. Case management and interim hearings will
proceed but the parties are required to attend by video or telephone conference.
•
The Royal Court has given directions on the remote execution of powers of attorney
and affidavits.
Litigation
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 the first two quarters of 2020, which are 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.
Deferral of payment of Goods and Service Tax
•
GST payments for periods ending between 31 March and 30 June may be deferred for up
to 12 months.
•
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 further regarding economic substance.
Government measures in key jurisdictions
61