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

 

Income Tax Office  
3rd Floor
Cyril Le Marquand House, 
St Helier,
JE4 8PF

 

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.