Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

  • Choose the service you want to log in to:


    Update your notification preferences


    Access government services


    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

GST revenue lost on school fees exemption (FOI)

GST revenue lost on school fees exemption (FOI)

Produced by the Freedom of Information office
Authored by States of Jersey and published on 22 August 2018.


How much GST income is lost each year due to the exemption on school fees?


The provision of children’s education in schools is exempt from GST under the provisions of Group 7-“Education” to Schedule 5 of the Goods and Services Tax (Jersey) Law 2007*. This exemption is in line with the treatment of school fees in most GST and VAT regimes internationally.

The Taxes Office does not hold data specifically on GST “lost” from the exemption of school fees.

*In addition to this, schools that are charities are separately exempt from GST under Group 5 – “Supplies by charities” to Schedule 5 of the GST Law. Charities cannot register for GST but they are entitled to make refund claims for any GST incurred on the goods and services they buy or import.

Charities and non-profit organisations: GST advice

Back to top
rating button