Which goods and services have GST?
Most goods and services are liable to GST, either at:
- the standard rate, or
- 0% (zero-rated)
There are a few GST-exempt goods and services that are excluded specifically by the law.
Zero-rated goods and services
GST is rated at 0% for:
- buying, selling or renting accommodation
- the supply of international services where the benefit is received in a country outside Jersey
Zero-rated supplies in Goods and Services Tax (Jersey) Law on Jersey Law website
GST-exempt goods and services
The goods and services specifically exempted from GST under the law are:
- financial services
- postal services
- medical supplies
- medicines on prescription
- supplies by charities
- registered child care
- some burial and cremation services
- school fees
Guidance on burial and cremation of deceased people
Guidance on vehicles and aids for disabled persons
Exempt supplies in Goods and Services Tax (Jersey) Law website
Specific purchases and GST
Tips / gratuities - is GST charged?
If a business adds a service charge to your bill, then it is subject to GST. If you leave a tip, it isn't.
GST on tips, service charges and gratuities
Prescriptions - is GST charged?
No GST is charged on prescriptions if you are entitled to claim pharmaceutical benefit under the Health Insurance (Jersey) Law 1967.
House sales, rent and housebuilding - is GST charged?
You don't pay GST on house sales, transfers or leases.
Loans or mortgages - is GST charged?
No, loans and mortgages are exempt from GST. Hire purchase, conditional sales or credit sales are also exempt.
How will I know if I’m being charged GST?
Most businesses are required to quote and display the prices of goods including GST. Some goods are imported and the prices are pre-marked (eg newspapers and magazines). There must be clear signage indicating that the GST-inclusive selling price is different from the marked price.
Registered businesses must also normally include, on all invoices:
- details of their address and GST number
- the name of the customer, together with a description of the goods and / or services provided
- the total cost and the GST charged
However, retailers (ie those making the majority of their sales to the general public) can provide simplified invoices, unless you request a full GST invoice.
If you suspect you have been improperly charged GST, you should tell us so we can investigate. There are severe penalties for GST fraud and not complying with the GST law.
Am I paying GST on top of VAT in some shops?
No. VAT is a UK tax and you don’t pay it on goods and services bought in Jersey.
Which businesses can charge me GST?
Only businesses with a turnover in excess of £300,000 in any 12 month period are required to register for GST and charge it to their customers, although some smaller businesses voluntarily register. It should only be charged by a business which is registered for GST with the Taxes Office.