GST and the consumer

A 3% Goods and Services Tax (GST) has been introduced in the Island.  To help you understand how this will affect you have a look at GST and the consumer or the Frequently Asked Questions for Consumers. A letter has also been sent to all households on the Island explaining GST. The FAQs include things like: Do I have to pay GST on medical supplies?                                          Is GST charged on house sales and rents?                                          What is GST?

If you've bought, and fully paid for, something before GST is introduced on 6 May please read the following Direction.

We also have a dedicated GST Customs  site to explain all you need to know about importing goods by post or freight. With the introduciton of GST you are now required to pay Customs charges on personal imports where those Customs charges (including excise duty, import duty and GST) come to over £12.

You may also be interested in how prices will be shown in shops once GST is here, you can look at the Price Marking Guidelines to see what to expect.

Background to GST and the JEP GST information supplement are both available if you would like further detailed information.

The claim form for Do It Yourself Housebuilders wishing to reclaim GST on goods purchased during the construction of a domestic residence is now available. Claimants should ensure that the claim is made in accordance with the rules described in the booklet "Jerseys Goods & Services Tax - Refunds for DIY House Builders.

Recognised Charities, in possession of a letter from the Comptroller of Income Tax, who wish to reclaim any GST paid to suppliers of goods or services can now download the relevant claim form. This claim form is also for use by International Service Entities (ISEs). All claims should be made at the frequency set out in the booklet "Jerseys Goods and Services Tax - Treatment of Charities

If you have unanswered questions on GST please call our GST Help Desk on (01534) 440555 or email gst@gov.je If you need more help we can arrange a visit to your business premises to discuss your specific requirements.