The following direction is made by the Comptroller of Taxes using powers given to him under Article 56(2) of the Goods and Services (Jersey) Law 2007 (as amended).
De la Salle college shall be an approved school within the provisions of Schedule 5 Group 7 (Education) to the GST Law 2007.
Legal basis notes
Schedule 5 Group 7 of the GST Law 2007 covers exempt supplies for education.
(7) 1 of Schedule 5 states:
"For the purposes of this law, the supply of a service, being the education of children at any of the following schools shall be exempt"
Subsection (e) covers an "approved school".
Article 1 of the GST 2007 law interprets "approved" for the purposes of the law as follows:
"approved" means, in relation to something, approved by the Comptroller in a general direction.