LOCAL INFORMATION

12.5.0.L2
Goods and Services Tax (GST)

Extent: Jersey
Updated 29 August 2019
---------------------------------------------------

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.