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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 2009/03: Supplies of staff

The following Direction is made by the Comptroller of Income Tax using powers given to him under Article 31(6) of the Goods and Service Tax Law 2007 (as amended).

Value of supply for businesses making a supply of staff

Where a business makes a supply of staff, the value of that supply shall be determined in accordance with the method detailed in the guide, "GST: Supply of Staff Accounting scheme", where:

  1. the supplier has applied to use that scheme, and
  2. the Comptroller has given approval for the applicant to use that scheme.

The applicant shall continue to use the scheme to account for GST on relevant supplies until any of the conditions requiring cessation of its use, as set out in the guide, is met.


From the commencement of GST in May 2008, businesses in Jersey supplying staff were allowed to follow the "Staff Concession" used in the United Kingdom to calculate output tax on the margin between the total charged to the customer and the amounts paid to the members(s) of staff supplied, plus statutory 3rd party costs such as ITIS.

The "Staff Concession" was withdrawn in the United Kingdom from 1 April 2009 as having no basis in law.  The purpose of this Direction is to establish a legal basis for a GST treatment essentially the same as that under the "Staff Concession".  The effect is tax neutral.

This Direction has effect from 1 September 2009.

Expiry date

Expiry date: None

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