GST direction 2020/05: Relief from GST for vehicles and other motorised equipment for the use of severely disabled people

The following Direction is made by the Comptroller of Revenue using powers given him under Article 56(2) of the GST (Jersey) Law 2007 (as amended). It replaces Direction 2008/19 which ceases to have effect at midnight on 25 September 2020.    

Certificates of Eligibility dated on or before 25 September 2020 shall continue to be valid for 5 years from their date of issue.

Supplies treated as zero-rated

The following supplies shall be relieved of the charge to GST and treated as if they were zero-rated:

The importation by, or supply (by sale or otherwise) to, an eligible person of eligible goods and services.    

Eligible Persons

An eligible person is:

• a disabled person who normally uses a wheelchair, for their personal use
• the parent, guardian or carer of a disabled person or person who normally uses a wheelchair, for that person's use
  
• a person with a chronic medical condition who must be transported by stretcher
  
• the parent, guardian or carer of a person with a chronic medical condition who must be transported by stretcher, for that person's use

who holds a Certificate of Eligibility issued by the Comptroller of Revenue.

Eligible Goods and Services

1. a motor vehicle that is designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher, or is designed or substantially and permanently adapted to enable a disabled person who usually uses a wheelchair or who is usually carried on a stretcher to enter, and drive or otherwise be carried in that vehicle.
   
2. parts and accessories designed solely for use in a motor or electric vehicle of a description within (1) above
3. the repair, maintenance or garaging of a motor or electric vehicle of a description within (1) above
4. a stair lift or similar appliance
5. the installation or maintenance of an item within (4) above
6. a bed lift, hoist or similar appliance
7. the installation or maintenance of an item within (6) above

Certificates of Eligibility

• applications for Certificates of Eligibility may be made to Revenue Jersey setting out the nature of the disability
• where Government departments are already aware of a person's level of disability, Revenue Jersey will make best efforts to verify the nature of the disability with those departments, with the agreement of the applicant
• where necessary or expedient, applicants should provide a certificate from a General Practitioner confirming the eligibility of the applicant in the terms specified above
• certificates will remain valid for 5 years from the date of issue

Notes

This Direction is intended solely to relieve from GST the supply of motorised vehicles; stair lifts; bed hoists; and equipment performing a similar function, designed or adapted for severely disabled people. 

Expiry date: None