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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 2008/23: Transactions between Article 53(4) bodies

‚ÄčThe 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).

Transactions between the States, parishes and other public bodies

Transactions between bodies named in Article 53(4) of the GST Law 2007, or under any Regulations made under that Article, shall be relieved of a charge to GST and treated as a zero rated supply for the purposes of that tax.


The effect of this Direction is to relieve from a charge to GST transactions between the States, the parishes and any other public body that is specified by Regulation made under Article 53(4) of the GST Law 2007.

There no gain or loss to the public finances resulting from this Direction.

Expiry date

Expiry date: None

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