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Long-Term Care contribution

The Long-Term Care (LTC) scheme provides financial support to Jersey residents who are likely to need long-term care for the rest of their life, either in their own home or in a care home. A separate Long-Term Care fund was established in 2014 to help those who need long-term care and everyone who pays income tax, pays into the Long-Term Care fund. The current maximum rate is 1.5%. This is capped at the Social Security Upper Earning Limit £24,850 per month (2024).

It is anticipated that the LTC maximum rate will increase to 2% and the Upper Earning Limit increases annually by the value of the average earning index as of 30th June of the previous year, unless otherwise changed in the Government of Jersey annual budget. Contributions are based on total income and it takes into account any tax allowances and reliefs. Contributions are calculated by the Revenue Jersey and are collected by the Income Tax Instalment System. There are no extra forms and the amount is shown separately on income tax bills.

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