ROYAL COURT
(Samedi Division)
26 February 1999
Before FC Hamon Esq Deputy Bailiff and
Jurats Rumfitt, de Veulle
AG
-v-
William O’Connor
6 counts of contravening Article 10(1) of the Social Security (Collection of Contributions) (Jersey) Order, 1975, as amended by failing to return a duly completed class 2 social security contributions payment slip, within 15 days of the end of the Quarter.
count 1: 1996: Quarter ‘A’
count 3: 1996: Quarter ‘B’
count 5: 1997: Quarter ‘A’
count 7: 1997: Quarter ‘B’
count 9: 1998: Quarter ‘A’
count 11: 1998: Quarter ‘B’
6 counts of contravening Article 36(1) of the Social Security (Jersey) Law, 1974, as amended, by failing to pay social security contributions within the time prescribed.
count 2: 1996: Quarter ‘A’
count 4: 1996: Quarter ‘B’
count 6: 1997: Quarter ‘A’
count 8: 1997: Quarter ‘B’
count 10: 1998: Quarter ‘A’
count 12: 1998: Quarter ‘B’
Age: 51
Plea: Facts admitted
Details of Offence:
Defendant a self-employed steel erector. Failed to file returns or pay any Class 2 contributions from 1985 to 1998. The total arrears of contributions were £16,092.16 of which £13,052.16 remained due at the date of sentencing.
Details of Mitigation:
Money had been tight in the 1980s. Defendant not a man of high literacy or numeracy skills. Did not appreciate that he had to pay contributions during periods of unemployment. Fearful of approaching the authorities - "head in the sand". Had made every effort to pay back arrears, including borrowing £3,000 from a friend. An arthritis sufferer - this factor renders work intermittent, especially during inclement weather. Defendant supported his ten year old son, who lives with the (estranged) mother.
Previous Convictions:
Two - both old and neither relevant.
Conclusions:
Counts 1,3,5,7,9,11: £200 fine or 1 week imprisonment, consecutive on each count, in default of payment.
Counts 2,4,6,8,10,12: £350 fine or 2 week imprisonment, consecutive on each count in default of payment.
Compensation Order: £13,052.16: Costs :£300.00
TOTAL FINE: £3,300, 18 weeks imprisonment in default of payment.
Sentence & Observations of the Court:
Counts 1,3,5,7,9,11: £150 fine or 1 week imprisonment, consecutive on each count; in default of payment.
Counts 2,4,6,8,10,12: £300 fine or 2 weeks imprisonment, consecutive on each count, in default of payment.
TOTAL FINE: £2,700, 18 weeks imprisonment in default of payment.
No costs or compensation orders.
Such offences as these constitute a fraud upon society at large. In this case, however, the offences were of omission more than commission.. The conclusions would be reduced so as to match the sentences passed in AG -v- Richardson (qv) The only essential difference between the two cases factually was that Richardson had been in a position to pay all the arrears by the date of the hearing, and O’Connor had not. The Court was impressed with the mitigation and described the Defendant’s efforts to repay the arrears as "commendable"
AJ Olsen Esq Crown Advocate
Advocate M Guillaume for the accused
JUDGMENT
THE DEPUTY BAILIFF: As Mr O’Connor is probably by now aware, his offence is a fraud upon society at large. But in his case it is a crime of omission rather than comission. Sadly he now realises that matters such as this will not go away.
Between 1985 and 1998 he accumulated a debt of £16,092.16 in social security contributions. He made no deliberate attempts to avoid paying; he, quite literally, ‘went to ground’ . His problem, as Mr Guillaume has explained to us, is that he is a steel erector - now aged 51 - and suffers from arthritis so that his work is intermittent. He also helps to support a ten year old son who lives with his mother.
We have looked at the figures supplied to us by Mr Guillaume, and the average weekly income is £201.00 and the average expenditure is £153.00, that of course could be flexible as to income, but we presume that the expenditure, which seems to be very reasonable, remains the same.
He also has to repay a £3,000 loan from a friend that he used to pay off part of the substantial amount he owed. That is commendable. It is perhaps indicative of his present thinking. We have been greatly helped by Mr Guillaume but we will to a certain extent follow the conclusions of the Crown.
We have had regard to the conclusions that were reached in A.G -v-Richardson (5 February 1999) Jersey Unreported, and we cannot see why we should depart from them as far as the level of fines is concerned. So, we are going to fine you £150.00 or one week on the six charges under Article 10(1), and £300.00 or two weeks on the 6 charges under Article 36(1), all those charges to be consecutive.
In the light of your financial status we make no order as to costs. You are going to have to pay off the fines at the rate of £10.00 per week, and that in our calculation will take five and a half years to repay provided that all goes well. In the circumstances Mr Olsen we decline to make a compensation order, the Committee - if they require to - must pursue the matter through the civil courts.
Authorities
AG -v- Richardson, trading as Richardson Roofing (5 February 1999) Jersey Unreported.[1999.26]