Citizens Advice Bureau

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LOCAL INFORMATION

12.5.0.L2
Goods and Services Tax (GST)

Extent: Jersey
January 2008
Updated 4 August, 2016
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Words you may need to know

 

Goods -  things you may buy

Non-exempt - not free from eg not free from tax

Service – something provided for you eg a gardening or motor repair service

 

 

What is Goods and Services Tax?

 

The Goods and Services Tax (GST) is a tax on sales of goods and services in Jersey.  

 

GST is charged at 5% on most goods and services supplied in Jersey for local use, including those that are brought into the island (imported). 

 

For more information see:

http://www.gov.je/taxesmoney/gst/Pages/default.aspx



For help and advice contact the Goods and Services Tax Team at

 

Customer and Local Services, Phillip Le Feuvre House, La Motte Street, St Helier, Jersey, JE4 8PE

 

 

Tel 440555 or  e-mail  This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Purchases of non-exempt items made outside of the island

These will be subject to the 5% rate of GST when they arrive in Jersey. However, no tax has to be paid if the goods are worth less than £240.

 

 

Penalties

Penalties available under the Goods and Services Tax [Jersey] Law 2007 include:-

 

- a £50 penalty for late returns

- a 2.5% surcharge for late payments

- a fine of £200 for repeated errors

- a fine for failure to register.