LOCAL INFORMATION
12.5.0.L2
Goods and Services Tax (GST)
Extent: Jersey
Updated 29 August 2019
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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
Treasury and Exchequer - Revenue, PO Box 56, St Helier, Jersey, 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.
