Jersey Unreported Judgments

      2000/250A

3 pages

ROYAL COURT

(Samedi Division)

 

15^th December, 2000

 

Before:    Sir Philip Bailhache, Bailiff, and

                                                      Jurats Le Ruez, and  Le Breton.

 

 

The Attorney General

 

-v-

 

Pascal Cahours.

 

1 count of:       contravening Article 36(1) of Social Security (Jersey) Law, 1974, as amended, by failing to pay Social Security Contributions within the prescribed time for the Contribution Quarters specified below:

                        Contribution Quarters 'B' and 'C' of 1996.

                        Contribution Quarters 'B' and 'C' of 1997.

                        Contribution Quarters 'B' and 'C' of 1998.

                        Contribution Quarters 'B' and 'C' of 1999.

 

1 count of :      contravening Article 10(1) of the Social Security (Collection of Contributions )(Jersey) Order, 1975, by failing to return a duly completed class 2 payment slip for each of the Contribution Quarters specified below within 15 days:

                        Contribution Quarters 'B' & 'C' of 1996.

                        Contribution Quarters 'B' & 'C' of 1997.

                        Contribution Quarters 'B' & 'C' of 1998.

                        Contribution Quarters 'B' & 'C' of 1999.

 

 

Age:    40.

 

Plea:    Facts admitted.

 

Details of Offence:

 

During the twelve year period between 1987 and 1999 the defendant had a liability to pay class 2 Social Security Contributions as a self-employed plasterer but throughout this time he neither made the returns nor paid the contributions required by statute.  The sum of unpaid contributions totalled £22,183.66.  For the twelve year period in question his contribution record amounted to only four individual months of class 1 contributions properly forwarded by an employer when the defendant was briefly in employment, rather than being self-employed.

 

Details of Mitigation:

 

There was little by way of mitigation.  The defendant represented himself.  From interviews it would appear that the defendant had a drink problem but otherwise explained the lack of payment by saying that he had "never got around to it".

 

Previous Convictions:    None.

 

Conclusions:

 

Count 1:       £3,200 (£400 in respect of each quarter or 32 weeks' imprisonment in default of payment. 4 weeks' consecutive in respect of each quarter).

Count 2:       £1,200 (£150 fine in respect of each quarter or 8 weeks' imprisonment in default of payment.  I week's consecutive in respect of each quarter).

                    Costs:  £1,000.

 

Although there was a substantial history of offending a decision was taken to bring only representative charges covering the three years from 1996 to 1999.

 

Sentence & Observations of Court:     Conclusions granted.

 

The Court made the usual observations that failure to pay Social Security contributions was in effect a fraud against the whole community.

 

 

 

                                                  C.E. Whelan, Crown Advocate

                                                The Defendant on his own behalf.

 

 

JUDGMENT

 

THE BAILIFF:

 

1.            The gravity of offences under the Social Security Law is, as you know, that if obligations are not fulfilled by people in work then at the end of the day the liability to maintain people in their retirement falls upon the Social Security Fund; and so the failure to pay Social Security contributions is, in a sense, a fraud upon all your fellow citizens and accordingly we must punish you for the offences which you have admitted.

 

2.            We think that the conclusions moved for by the Crown Advocate are in line with other cases of this kind and appropriate and we are therefore going to fine you on each of the charges relating to a contravention of Article 36, a sum of £400 or 4 weeks' imprisonment on each charge consecutive and on each of the charges relating to the infractions of Article 10, we fine you £150 or one week's imprisonment consecutive on each charge making a total fine of £4,400, and you will pay £1,000 towards the costs of the prosecution.

 

3.            We have had it in mind to order that you should pay the fines and the costs at the rate of £50 per week.  You must keep up those payments or the default sentences will come into play.

Authorities

 

 

A.G. -v- Lagadu (1^st November, 2000) Jersey Unreported.

A.G. -v- Hall (20^th July, 1990) Jersey Unreported.

A.G. -v- Houghton (25^th February, 1994) Jersey Unreported.

A.G. -v- Kenny (28^th February, 1992) Jersey Unreported.