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New process for GST/Contribution deferrals

02 December 2021

A new online application form is now available for eligible businesses, including self-employed people, affected by the pandemic who want to defer Social Security contributions and/or GST.

In early November the Government announced that businesses in the sectors listed below could apply to defer their employer and employee Social Security contributions and GST for the final quarter of 2021 and the first quarter of 2022, for up to five years.

Eligible businesses:

Hotels, Restaurants & Bars
  • Hotels and similar accommodation
  • Holiday and other short-stay accommodation
  • Event catering and other food service activities
Miscellaneous Business Activities
  • Organisation of conventions and trade shows
  • Other reservation service and related activities
  • Renting and leasing of motor vehicles
  • Travel agency and tour operator activities
  • Photographic activities (when connected to events)
  • Renting and leasing of other tangible goods (when connected to events)
Transport and Storage
  • Air transport (scheduled passenger)
  • Other passenger land transport (excl. taxis)
  • Water transport (sea and coastal, inland)
  • Taxis
Education, Health & Other Services
  • Amusement and recreation activities (when connected to events)
  • Registered Charites (only make repayment claims)

The Minister for Treasury and resources, Deputy Susie Pinel, said: "We have put in place a quick and easy online form for businesses to use to apply for these deferrals. Once Revenue Jersey has received the form, we will aim to let businesses know within five working days whether they are able to defer their payments and contributions."

To be eligible, businesses and self-employed applicants must:

  • Be up-to-date with the submission of all returns at the time of applying and continue to submit all returns according to the usual filing deadlines, throughout the deferral period
  • Have no outstanding historic debts, other than approved deferrals, unless they have an approved payment plan in place which they are adhering to
  • Fall within the trading sectors above
  • Submit their application online by midnight 9 January 2022.

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