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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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GST taxed on goods and services

​​There are 3 categories under GST, and all goods and services are placed into 1 of them:

  • standard-rated
  • zero-rated
  • exempt

Schedule 5 and 6 of the Goods and Services Tax (Jersey) Law 2007 provide details on exempt and zero-rated goods and services.


These are goods and services that are taxed at a standard rate (5%) of their total value at the point of sale. Almost all goods and services provided in Jersey (including imports) attract GST at the standard rate.

Examples include:

  • goods that you buy from a shop
  • food and drink from a restaurant or bar
  • rented or hired goods, such as a car or equipment
  • services, such as hairdressing or hotel accommodation
  • imported goods that you buy online


These are taxed at 0%. Examples include:

  • exports of goods
  • housing
  • medical prescriptions
  • international services


These are not taxed for public policy reasons, or because they are difficult to tax accurately. Examples include:

  • financial services
  • insurance
  • postal services
  • medical and paramedical supplies made by registered professionals or institutions
  • supplies by charities
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