GST collections (FOI)

​​​​​​​​Request

A

Please advise the total GST collected for the period 1 July 2023 to 31 December 2023 and:-

B

Total GST collected for the period 1 Jan 2023 to 31 December 2023.

C

Total GST collected for the period 1 July 2022 to 31 December 2022.

D

Total GST collected for the period 1 Jan 2022 to 31 December 2022.

E

Total GST collected by online retailers on behalf of the Government of Jersey since the de minimus threshold was cut to £60 on 1 July 2023 up to 31 December 2023.

F

How much GST has been collected by Amazon UK on behalf of the government of Jersey from 1 July 2023 to 31 December 2023?

G

How many, and which online retailers are now collecting GST at point of sale on behalf of the government of Jersey?

For non-business declarations:

H

Total GST collected by Customs online portal for the period 1 July 2023 to 31 December 2023

I

Total number of declarations to Customs online portal for the period 1 July 2023 to 31 December 2023

J

Total GST collected by Customs online portal for the period 1 Jan 2023 to 31 December 2023.

K

Total GST collected by Customs online portal for the period 1 July 2022 to 31 December 2022.

L

Total number of declarations to Customs online portal for the period 1 July 2022 to 31 December 2022.

M

Total number and total value of refunds claimed via the Customs online portal of items returned 1 July 2023 to 31 December 2023

Response

A

£57,363, 000  

B

GST revenue for 2023 will be included in the Government of Jersey’s 2023 Annual Report and Accounts. This is intended to be published within the next 12 weeks and will be available on www.gov.je. Article 36 of the Freedom of Information (Jersey) Law therefore applies.

C

£59,298,000 

D

GST Revenue for 2022 is available in 2022 Annual Reports and Accounts, Article 23 of the Freedom of Information (Jersey) Law 2011 has been applied. Please see the link below:

States of Jersey Group 2022 Annual Report and Accounts.pdf (gov.je)​

E

Due to businesses that have both a physical and online presence, it is not possible to isolate the total GST received from online retailers. This information is not held, and Article 3 of the Freedom of Information (Jersey) Law 2011 applies.

F and G

The GST register is taxpayer confidential information. It is exempt from publication under Article 29 of the Freedom of Information (Jersey) Law 2011, which states that information is absolutely exempt if the disclosure is prohibited by an enactment. Article 8 of the Revenue Administration (Jersey) Law 2019 prohibits the disclosure of any information obtained under a Revenue Law, including the GST Law, for any purpose other than that for which it was obtained. Revenue Jersey is able to confirm that, as at 15 February 2024, 44 GST registrations have been received from overseas retailers since January 2023.

H

£1,711,000 

I

85,490 declarations 

J

£3,594,000 

K

£1,772,000 

L

73,200 declarations 

M

*Total number 429. Total value £20,150.99.

*Note that in response to question 13, figures are provided for refunds relating to declarations submitted via the Customs online portal as there is no option to claim refund via the Customs online portal.

All revenue has been rounded to the nearest £1,000. Other figures rounded to the nearest 10.

Articles applied 

Article 3 - Meaning of “information held by a public authority”

For the purposes of this Law, information is held by a public authority if –

(a)     it is held by the authority, otherwise than on behalf of another person; or

(b)     it is held by another person on behalf of the authority.

Article 23 - Information accessible to applicant by other means

(1) Information is absolutely exempt information if it is reasonably available to the applicant, otherwise than under this Law, whether or not free of charge.

(2) A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant where the applicant may obtain the information.

Article 29 - Other prohibitions or restrictions

Information is absolutely exempt information if the disclosure of the information by the scheduled public authority holding it –

(a) is prohibited by or under an enactment;

(b) is incompatible with a European Union or an international obligation that applies to    

           Jersey; or

(c)       would constitute or be punishable as a contempt of court.

Article 36 - Information intended for future publication

(1) Information is qualified exempt information if, at the time when the request for the

information is made, the information is being held by a public authority with a view to its

being published within 12 weeks of the date of the request.

(2) A scheduled public authority that refuses an application for information on this ground

must make reasonable efforts to inform the applicant –

(a) of the date when the information will be published;

(b) of the manner in which it will be published; and

(c) by whom it will be published.

(3) In this Article, “published” means published –

(a) by a public authority; or

(b) by any other person.

Public Interest Test 

Article 36 is a qualified exemption, which means that a public interest test has to be undertaken to examine the circumstances of the case and decide whether, on balance, the public interest in maintaining the exemption outweighs the public interest in disclosing the information.  

Public interest considerations favouring disclosure  

• disclosure of the information would support transparency and promote accountability to the general public.

Public interest considerations favouring withholding the information

• It is intended to publish the Annual Report and Accounts on www.gov.je within 12 weeks of the receipt of this request. Publishing the draft document in such close proximity to the final version could potentially lead to confusion.​