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

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GST on Period Products (FOI)

GST on Period Products (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 18 October 2023.
Prepared internally, no external costs.

Request

Is the government paying GST on the import or provision of free period products in public places? 

Please outline any taxe,s including GST, that these period products are subject to.

If taxes including GST are not being paid on these period products, please explain why?

Response 

Any period products imported into Jersey by the Government are chargeable with GST.  Any products bought locally by the Government are also chargeable with GST.  

The Government is able to reclaim any GST so charged under Article 53 of the GST Law which provides for refunds of GST for public sector and other cases in specified circumstances.

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