GST Direction 2026/01: Relief from GST for vehicles; other motorised equipment; and protheses for the use of severely disabled people

The following Direction is made by the Comptroller of Revenue using powers given him under Article 56(2) of the GST (Jersey) Law 2007 (as amended).

It replaces Direction 2020/05 which ceases to have effect from January 2026.

Existing Certificates of Eligibility shall continue to be valid.

The following supplies shall be relieved from the charge to GST at the standard rate and treated as if they were zero-rated.

The importation by, or supply (by sale or otherwise) to, an eligible person of eligible goods and services.

An eligible person is:

a disabled person who has missing limbs, or normally uses a wheelchair, for their personal use
the parent, guardian or carer of a disabled person described above, in respect of eligible goods for that person’s use
a person with a chronic medical condition who must be transported by stretcher
the parent, guardian or carer of a person with a chronic medical condition who must be transported by stretcher, in respect of eligible goods for that person’s use

Who holds a Certificate of Eligibility issued by the Comptroller of Revenue.

A motor vehicle that is designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher, or is designed or substantially and permanently adapted to enable a disabled person who usually uses a wheelchair or who is usually carried on a stretcher to enter, and drive or otherwise be carried in that vehicle. (Note: this encompasses vehicles licensed for use on the public roads but does not include motorised wheelchairs or mobility scooters other than for sale to an eligible person)
Parts and accessories designed solely for use in a motor or electric vehicle of a description within (1) above
The repair, maintenance or garaging of a motor or electric vehicle of a description within (1) above
A stair lift or similar appliance
The installation or maintenance of an item within (4) above
A bed lift, hoist or similar appliance
The installation or maintenance of an item within (6) above
Medical prostheses allowing an individual to perform routine day to day activities However, prostheses specifically adapted for specific uses, for example sport prosthesis such as 'running blades' are not included
Any parts, for the repair or maintenance of such a prothesis

Applications for Certificates of Eligibility may be made to Revenue Jersey setting out the nature of the disability.
Where Government departments are already aware of a person's level of disability, Revenue Jersey will make best efforts to verify the nature of the disability with those departments, with the agreement of the applicant.
Where necessary or expedient, applicants should provide a certificate from a General Practitioner confirming the eligibility of the applicant in the terms specified above.
Certificates will remain valid for 5 years from the date of issue.

This Direction is intended solely to relieve from GST the supply of:

motorised vehicles
stair lifts
bed hoists
equipment performing a similar function, designed or adapted for severely disabled people.

It also gives relief for prothesis where a person requires them

Expiry date: None