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Government of

Information and public services for the Island of Jersey

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

GST direction 2008/24: Bad debt relief

​The following Direction is made by the Comptroller of Income Tax using powers given to him under Article 54(5) of the GST Law 2007 (as amended).

Substantiating claims for relief on bad debts

“Where relief is claimed for GST charged on Bad Debts under Article 54 of the GST Law 2007 (as amended), the means and evidence for substantiating claims shall be those set out in a guide published by Income Tax titled ‘GST: Relief on Bad Debts’.”


Article 54 sets out the circumstances in which the Comptroller of Income Tax shall refund GST charged and accounted for on supplies of goods or services where the supplier has not been paid after six months have elapsed from the date of supply. This Direction is necessary in order give effect to the record keeping requirements for the relief.

Relief from GST on Bad Debts is a simple measure to ensure that businesses do not have to unreasonably bear the cost of GST on unpaid debts.

Expiry date

Expiry date: None

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