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GST direction 2008/02: Accommodation supplied in lodging houses

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

Supply of accommodation in registered lodging houses

“The supply of accommodation in a Lodging House that is registered under the Lodging Houses (Registration) (Jersey) Law 1962, and which is provided in accordance with that Law, shall be relieved of a charge to GST if the supply of accommodation would otherwise fail to be excluded from zero-rating by virtue of Schedule 6, Item 1(3) of the Goods and Services Tax (Jersey) Law 2007.

GST treatment

The effect of this Direction is that accommodation provided shall be treated as if it were a zero-rated supply and not result in a charge to GST on a charge for that accommodation.”


This Direction is made so as relieve from a charge to GST accommodation provided in a Registered Lodging House so that such accommodation is treated in the same way for GST as other residential accommodation.

Expiry date: None

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