On 24 September 2014, Jersey's Finance Law implementing changes included in the 2015 budget entered into force. Main aspects include:

• The marginal Rate is maintained at 26% for 2015
• Tax exemption thresholds are increased by 1.7%
• Stamp duty on the cost of borrowing on lower value properties is reduced (Nil for the first £300,000 then 0.25% on the balance up to a maximum property cost of £400,00…