GST Direction 2025/01: Visitor Refund Scheme

​​Background​

The Goods and Services Tax (Jersey) Law 2007 is administered by the Comptroller of Revenue.

The Law allows the Comptroller, by Direction, to make provision for enabling or requiring the remission or refund of GST, or the giving of relief from GST.

This Direction replaces Direction 2012/02 and sets out the conditions to be fulfilled to allow goods purchased by eligible visitors and exported from Jersey to be re​designated as zero rated for GST purposes, and refund of GST made to the purchasers.

​Legal basis

Article 56(2) of the GST Law allows the Comptroller by direction to enable the refund of GST.

Paragraph 4 (1), Schedule 6 of the Goods and Services (Jersey) Law 2007 states: 'A supply of goods shall be zero-rated if the supply – (a) would involve their export from Jersey and any conditions imposed by the Comptroller by direction are fulfilled. (2) Those conditions may include conditions as to the minimum or maximum value of the supply or of the goods and as to any other matter.'

​Definitions

​'Customs' means the States of Jersey Customs and Immigration Service.

'Visitor Refund Scheme Framework' means the conditions imposed by the Comptroller of Revenue in this Direction to enable a refund of GST on a supply of goods, which could have been zero-rated under the provisions of Paragraph 4 (1), Schedule 6 of the GST Law.

'Approved Scheme' means a scheme which meets the conditions in this direction, and has obtained the Comptroller’s approval.

'Approved Scheme Operator' means the entity resident, or with a branch, in Jersey through which the approved scheme operates.

'Approved business' means any GST registered business, operating through a permanent establishment in Jersey, unless the Comptroller specifically notifies an approved scheme operator that they are not approved. 

'GST' means Goods and Services Tax.

'GST Law' means the Goods and Services Tax (Jersey) Law 2007.

'GST Registered' means a person or company registered by the Comptroller of Revenue for GST purposes.

​Visitor Refund Scheme: conditions

The Visitor Refund Scheme Framework allows an approved scheme administered by an Approved Scheme Operator to claim back, on behalf of eligible visitors, the Goods and Services Tax (GST) on goods purchased from an approved business in Jersey and taken with them as accompanied luggage when departing on flights or ferries from Jersey ports.

​Approval of schemes​

Any person who wishes to operate a scheme must be approved for that purpose in writing by the Comptroller. They must enter into a contract with Ports of Jersey for agreed inspection and certification services performed by staff or agents of Ports of Jersey at the ports.

A supply of goods will be zero-rated where:

• an eligible visitor purchases goods from an approved business
• the total cost of those goods, including GST, is greater than £100 and sold in a single day by that approved business
• at the point of purchase the approved business logs the purchase with the approved scheme, to the account or record of that eligible visitor
• the visitor exports the goods within 1 month of purchase
• the visitor exports the goods in person
• upon departure, the visitor notifies with the approved scheme at that port and that time, that the goods are being exported and where requested by the approved scheme presents the goods to designated Ports of Jersey staff for verification
  

​​Eligibility conditions for visitors

An eligible visitor is a visitor to Jersey who meets the following conditions:

• not resident in Jersey
• at the time of any claim has been present in Jersey, and intends to be present in Jersey, for no more than 60 days in that calendar year. To be calculated on the same basis as in Article 118B(1)(f) Income Tax (Jersey) Law 1961 a ‘short term business visitor
  
• not a member of the flight or cabin crew of the aircraft on which they are departing from Jersey
  
• is 16 years of age or above at the time of purchase of the goods
• has appointed the approved scheme as their agent for the purposes of GST in relation to any goods under this direction, by registering with the approved scheme
  

​​​Approved Schemes​

Approved Schemes meet the following conditions, and have been approved, and continue to be approved, by the Comptroller. At the date of this direction the approved schemes are listed in the appendix.

Any approved scheme operator must satisfy the Comptroller.

1. they have a robust system, which provides certainty:
• ​that eligible visitors have registered with the scheme
• on the purchases those eligible visitors have made from approved businesses. To include dates, items, business identification, that they are eligible goods and the GST paid
• ​that eligible visitors will receive any GST paid on eligible purchases shortly after export, less any fee
  
2. sufficient equipment is located in Jersey ports, and contractual terms are agreed to ensure the verification of goods
   
3. the Comptroller and his staff will have access to all relevant data, in a suitable timeframe which could include real time data. Such data being available for audit purposes, and to be available to Customs
   
4. that the Comptroller or any person he delegates, can set parameters in relation to verification.
   
5. that eligible visitors are made fully aware of the details of the approved scheme including any fees, charges
   
6. the scheme operates to any further conditions the Comptroller sets at the time of approval, and operates in line with best practice in particular on for example, data protection, information security, money laundering 
   

The Comptroller undertakes to ensure that the approved scheme as agent for the eligible visitors, is paid the GST charged on eligible visitors, eligible purchases made whilst registered under the approved scheme, and exported. The exact basis being agreed with the approved scheme.

Certain supplies are not eligible, these include:

• ​goods on which no GST has been charged, for example because the goods are purchased from a retailer who is not GST registered
• goods bought from a business which is not an approved business
• services including​ accommodation, vehicle rental, catering and tour services
• goods that have been consumed or part consumed in Jersey, such as alcohol, confectionery, perfume, etc.
  
• tobacco and vapes
• means of transport and fuel
• any goods which are exported with the intention to re​i​mport them at a future date

​Penalties

Where there is evidence of abuse of this direction by the approved scheme the Comptroller may at any time withdraw the approval of any approved scheme. Where the Comptroller identifies issues with any scheme, which do not amount to abuse, he will engage with the scheme to address such problems, before withdrawing approval.

Where there is evidence of abuse of this direction, or an approved scheme, by an individual or business, including an approved scheme, the Comptroller notes that sanctions including the following can be applied:

• Article 71, Penalty tax where conduct involving dishonesty
• Article 88, Fraudulent Evasion of GST
• Article 89, False Information

​Repayment to visitors

It shall be the responsibility of the approved scheme to make the prompt repayment of any GST relieved less any agreed fee. Any enquiries from visitors regarding repayment must initially be made to the approved scheme.

Applies to all purchases made after 30 June 2025.

Expiry date: None

​Appendix 1: Approved Schemes and Operators

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