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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 2008/15: Partial exemptions

The following Direction is made by the Comptroller of Income Tax using powers given to him under Article 36(3) of the GST Law 2007 (as amended).

Business incurs input tax for both taxable and exempt supplies

Where a business incurs input tax that is used to make both taxable and exempt supplies, that input tax shall be attributed to taxable supplies in accordance with the method(s) detailed in a booklet issued by Income Tax entitled "GST – Partial Exemption".


GST Law 2007, Article 36(1)  reads:

"The amount of input tax for which a taxable person is entitled to credit at the end of any prescribed accounting period shall be so much of the input tax for the period (that is, input tax on supplies and importations in the period) as is allowable by, or under directions of, the Comptroller as being attributable to supplies specified in paragraph (2)."

Where input tax is used only to make exempt supplies the taxable person is not entitled to credit.  Where it is used to make both taxable and exempt supplies a proportion of it must be attributed to taxable supplies.  This Direction stipulates that the method of attribution shall be as detailed in the booklet "GST – Partial Exemption".

Expiry date

Expiry date: None

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