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Applying for charity tax exemption

Tax relief rules for charities

From Tuesday 1 January 2019 a charity must be registered with the Charity Commissioner to be able to claim the following charitable tax reliefs:

  • income tax exemption
  • refunds of GST incurred on goods and services
  • repayment of tax deducted by donors under a Deed of Covenant
  • repayment of tax deducted by donors under the Lump Sum Donation scheme
  • stamp duty exemption
  • land transaction tax exemption

Charities that are currently approved by the Taxes Office, have until Monday 31 December 2018 to apply to the Charity Commissioner for approval.

You can apply to register your charity or contact the Charity Commissioner on the Jersey Charity Commissioner website.

Transitional rules

Some transitional rules apply during 2018 and 2019. These rules differ depending on whether the body is currently approved by the Taxes Office.

Rules for bodies that are currently 'Taxes Office approved charities' in 2018

Transitional rules for charities currently approved by the Taxes Office:

  • charities that have been approved by the Taxes Office will retain access to all the available charitable tax reliefs until 31 December 2018
  • such charities will need to make an application to be a registered charity to the Charity Commissioner by 31 December 2018. If no application is received by this date the charity won't be entitled to charitable tax reliefs from 1 January 2019
  • if an application to be a registered charity is made to the Charity Commissioner and the Commissioner determines that it is not a charity, on or before 31 December 2018, the body won't be entitled to charitable tax reliefs from 1 January 2019
  • if an application to be a registered charity is made to the Charity Commissioner on or before 31 December 2018 and the Charity Commissioner has not made a determination at 1 January 2019, the body will remain entitled to charitable tax reliefs until 31 December 2019
  • the entitlement to charitable tax reliefs from 2020 will be determined solely by reference to whether it has been registered by the Charity Commissioner by 1 January 2020

Rules for bodies which are not 'Taxes Office approved charities' in 2018

Transitional rules for bodies that have not been approved by the Taxes Office:

  • these bodies are able to approach the Charity Commissioner to obtain registered charity status (from 1 May 2018). These bodies which are registered by the Charity Commissioner during 2018 will only be entitled to charitable tax reliefs from 1 January 2019.
  • bodies which are registered by the Charity Commissioner after 1 January 2019 will be entitled to charitable tax reliefs from the date the charity is registered.

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