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Building, land and property business: GST advice

​​Land and property transactions

Supplies of land and property are zero-rated for GST in cases where:

  • ​​​the dwelling is sold or leased (but not if the let is for less than three months or there is a restrictive covenant on occupation by the person who is leasing the land)
  • there is grant of land in freehold or leasehold grant for more than nine years if, at the time of the grant:​
  • the land is subject to planning permission under the Planning and Building (Jersey) Law 2002 for the construction of a dwelling or building intended to be used only for residential purposes;​
  • there is a completed building on the land that is a dwelling or will only be used for residential or charitable purposes 

Unless a supply of land and property falls within the criteria for zero-rating it is subject to GST at the standard rate.​

For more information on when a supply of land or property can be zero-rated for GST, see Schedule 6, paragraphs 1 and 2 of the GST law 2007.

Schedule 6 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website

Share transfer of properties

Generally the sale of shares in a property owning company is exempt from GST, so any GST incurred in the costs of making a supply of shares is not deductible as input tax on your GST return. You should read the information relating to partial exemption should you make both taxable and exempt supplies.​

Partial exemption from GST input tax

However the “Share Transfer” of a dwelling is a zero rate supply if the Share falls within the description contained in  Schedule 6 paragraph (1) (c)  or (d).

The 'GST land and property' leaflet explains how transactions involving land and property are treated for GST. The leaflet covers:

  • which transactions are zero-rated for GST 
  • which transactions are standard-rated for GST 
  • share transfers 
  • service charges 
  • parking 
  • sports facilities and physical recreation 
  • developers agreements 
  • mortgages 
  • supplies between landlords and tenants 
  • service charges on commercial buildings 
  • other land transactions, such as:
    • ​beneficial owners of land or buildings 
    • joint owners of land or buildings 
    • compulsory purchases 
    • options to purchase or sell an interest in land or a building 
    • rent recovery by the landlord 
    • sureties and guarantors 
    • free supplies of land and buildings 
    • transfer of a going concern 
    • fixtures 
    • stamp duty ​
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