Tax relief for charities
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
A charity which is registered with the Charity Commissioner will be entitled to charitable tax reliefs from the date the charity is registered.
You can apply to register your charity or contact the Charity Commissioner on the Jersey Charity Commissioner website.
Registering a charity with Revenue Jersey
Once a charity has been Registered by the Jersey Charity Commissioner it should email Revenue Jersey with it's name, address and Registered Charity Number to obtain a Tax Identification Number (TIN).
This will then enable the charity to apply for and obtain GST and income tax refunds from the date it has been registered by the Commissioner.
Information for charities claiming a tax repayment
Transitional rules for Charities in 2019 and 2020
As from 1 January, 2019 a charity was required to be registered with the Jersey Charity Commissioner to benefit from income tax exemption.
Certain transitional rules were in force during 2019 and 2020 for those charities that were granted tax exemption prior to 1 January 2019:
- charities that had been approved by Revenue Jersey retained access to all the available charitable tax reliefs until 31 December 2018
- such charities needed to make an application to be a registered charity to the Charity Commissioner by 31 December 2018. If no application had been received by this date the charity wasn’t entitled to charitable tax reliefs from 1 January 2019
- if an application to be a registered charity had been made to the Charity Commissioner on or before 31 December 2018, that body remained entitled to charitable tax reliefs until 31 December 2020
- the entitlement to charitable tax reliefs from 2021 will be determined solely by reference to whether it has been registered by the Charity Commissioner