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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 2021/02: Postponement of GST by businesses

​November 2021

The following Direction is made by the Comptroller of Revenue using powers given to him under Article 41(1) of the GST Law 2007 (as amended).  This direction does not replace Direction 2021/01 and has effect from 22nd November 2021.    

Form of Returns and Payments for Goods and Services Tax

A taxable person shall account for GST in respect of supplies he or she makes by submitting Returns using Revenue Jersey’s Online Filing service or, exceptionally, on the paper form provided by the Comptroller; and for the accounting periods specified in the GST Registration Certificate and accompanying letter issued to the taxable person.  

The Return shall be submitted, and any payment of tax due to the Treasury made, no later than:

  • the final day of the month following the end of the period to which the Return relates, or, in the case of periods not ending at a month end, 
  • within 30 days of the period end.

Postponement of GST

Due to the continued impact that Covid-19 has had on the economy, businesses operating in trade sectors scheduled below may apply on the form provided by the Comptroller to postpone any payments of tax due for accounting periods ending in the last quarter of 2021 or the first quarter of 2022, being monthly and quarterly returns for the accounting periods ending:

  • 31 October 2021
  • 30 November 2021
  • 31 December 2021
  • 31 January 2022
  • 28 February 2022
  • 31 March 2022

or ending in those months (for periods not ending at the month end).

Where approved, payments may be postponed for up to 2 years from the due date and repaid over the following 3 years. 

GST deferral will not be allowed if no application form is received and approved.

Approval of applications will be contingent upon timeous filing of GST returns and any returns and payments required under the Income Tax Law in respect of Personal Income Tax and the Income Tax Instalment Scheme.


​Standard Industry Code
​Hotels, Restaurants and Bars

​Hotels and similar accommodation
​Holiday and short stay accommodation
​Event catering and other food service activities
​Miscellaneous Business Activities
​Organisation of conventions and trade shows
​Other reservation service and related activities
​Renting and leasing of motor vehicles
​Travel agency and other tour operator activities
​79110, 79120
​Photographic activities (when connected to events)
74201, 74202, 74203, 74209
Renting and leasing of other tangible goods (when connected to events)
​Transport and Storage
​Air transport (scheduled passenger)
​Other passenger land transport (excluding taxis)
​Water transport (sea and coastal, inland)
​50100, 50200, 50300, 50400
​Education, Health and Other Services

​Amusement and recreation activities (when connected to events)
​Registered Charities (only make repayment claims)
​Charitable status is active

Expiry date

Applications must be made before the statutory payment date of the return in question, ideally as soon as possible and no later than 31 December 2021.

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