Total income of all whose tax was capped in the most recent year.

Summary

The requester asked for the number of residents benefiting from the tax cap, their total income, and the cap level for the most recent year. The Treasury responded that this information is already publicly available via Tynwald Hansard records and government websites for the 2022/23 tax year, citing Section 20 of the Act.

Key Facts

• The most recent tax year with fully assessed returns is 2022/23.
• Information for 2023/24 is unavailable as assessments are ongoing.
• Information for 2024/25 is unavailable as returns are not due until October 2025.
• The requested data was previously provided by the Minister for the Treasury on 26 November 2024.
• The response relies on the principle that information already reasonably accessible does not need to be provided again.

Data Disclosed

• 2022/23
• 2023/24
• 2024/25
• 26 November 2024
• 13 December 2024
• 17 December 2024
• 6 October 2025
• Section 20
• 4320069

Exemptions Cited

• Section 20 of the Freedom of Information Act 2015 (Information already reasonably accessible)

Original Request

A) The number of residents who at the last assessment of income will have financially benefitted from the Manx Government's tax cap B) The total annual declared income of all of those whose taxes were capped following the assessment of the last income declarations. C) The level of income at which the individuals were tax capped in the year for which the figures are provided. Please note that the total income requested is only required in otder to quantify the potential for generating confidential donations to a registered Manx charity

Data Tables (1)

Full Response Text

Freedom of Information
Seyrsnys Fysseree

The Treasury Government Office,
Douglas Isle of Man, IM1 3PU

Telephone: (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im

Our ref: 4320069 17 December 2024

Dear ###,

We write further to your request, received 13 December 2024, which states:

"A) The number of residents who at the last assessment of income will have financially benefitted from the Manx Government's tax cap

B) The total annual declared income of all of those whose taxes were capped following the assessment of the last income declarations.

C) The level of income at which the individuals were tax capped in the year for which the figures are provided.

Please note that the total income requested is only required in order to quantify the potential for generating confidential donations to a registered Manx charity"

Our response to your request is as follows:

While our aim is to provide information whenever possible, under section 20 of the Act, we are not required to provide information in response to a request if it is already reasonably accessible to you, whether free of charge or on payment of a fee. All of the information that you have requested is publicly available as detailed below.
Regarding parts A and B of your request, the most recent tax year where all returns have been assessed is 2022/23. This is because the Income Tax Division are continuing to assess returns for 2023/24 and the requested information for that year will be available in due course. However, the same information for 2024/25 will not be available until that year’s assessments have been raised. The income tax returns for 2024/25 are not due to be submitted until 6 October 2025.

"A) The number of residents who at the last assessment of income will have financially benefitted from the Manx Government's tax cap

On 26 November 2024, the Minister for the Treasury answered a question from the Hon. Member for Ramsey, Mr Hooper, that provided the number of individuals subject to the tax cap in the last five years. Please find the link below which details the number of tax cap election for 2022/23:

https://www.tynwald.org.im/spfile?file=/business/BusinessHansardIndex2126/W- 202401-1343.pdf

B) The total annual declared income of all of those whose taxes were capped following the assessment of the last income declarations.

At the same time, the Minister for the Treasury provided the total taxable income subject to the tax cap. The amounts were provided for 2020/21, 2021/22 and 2022/23, together with an explanation not all returns have been assessed for 2023/24, so that information is not currently available; and, in respect of 2024/25, which is the current tax year, the information is not available. Using the same link above please find the total taxable income subject to the tax cap for 2022/23.

C) The level of income at which the individuals were tax capped in the year for which the figures are provided.
The Income Tax Cap Election Amount is published each year on the Income Tax Division website. Please find the link below which details the amounts for 2022/23 and these can be found in the table titled Income Tax Cap Election Amount:
https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national- insurance/tax-practitioners-and-technical-information/rates-and-allowances/ Please quote the reference number 4320069 in any future communications.

Your right to request a review

If you are unhappy with this response to your freedom of information request, you may ask us to carry out an internal review of the response, by completing a complaint form and submitting it electronically or by delivery/post.

An electronic version of our complaint form can be found by going to our website at https://services.gov.im/freedom-of-information/Review . If you would like a paper version of our complaint form to be sent to you by post, please contact me and I will be happy to arrange for this. Your review request should explain why you are dissatisfied with this response, and should be made as soon as practicable. We will respond as soon as the review has been concluded.

If you are not satisfied with the result of the review, you then have the right to appeal to the Information Commissioner for a decision on; 1. Whether we have responded to your request for information in accordance with Part 2 of the Freedom of Information Act 2015; or 2. Whether we are justified in refusing to give you the information requested.

In response to an application for review, the Information Commissioner may, at any time, attempt to resolve a matter by negotiation, conciliation, mediation or another form of alternative dispute resolution and will have regard to any outcome of this in making any subsequent decision. More detailed information on your right to a review can be found on the Information Commissioner’s website at www.inforights.im. Should you have any queries concerning this letter, please do not hesitate to contact me. Further information about freedom of information requests can be found at www.gov.im/foi.

I will now close your request as of this date.

Treasury@foi.gov.im