Proposed GST Regulations for Public Consultation

30 June 2006

A six-week public consultation began on 3 July, 2006 on the proposed Regulations that will govern the administrative and technical procedures of Jersey’s Goods and Services Tax (GST).

This follows the completion, on 30 June, of a separate three month public consultation on the Draft Primary GST Law that provides an overall framework for the new Tax.

The proposed Regulations (referred to in the Draft Law) are likely to be of most interest to those businesses required to be GST registered, accountants and lawyers. However, since GST will affect, in some way, everyone living or doing business in Jersey, they are being offered for full public consultation in the interest of transparency and to ensure the maximum possible involvement of individuals and organisations in the implementation of GST in the Island.

This Policy Paper provides a summary and explanation of the proposed Regulations. Readers may find it helpful to refer also to the Policy Paper, "Jersey’s Goods and Services Tax - An Explanation and Summary of the Draft Law" (Adobe PDF document 142Kb), published on 28 March this year, which makes various references to the GST Regulations.

Links to the GST explanation and summary and three documents on the Draft Regulations Law can be found below.

The deadline for comments is 31 August, 2006.

Explanation & Summary of the Proposed GST Regulations (opens in a new window) Adobe PDF  document (87Kb)

GST General Regulations (Draft) (opens in a new window) Adobe PDF document (86Kb)

GST Input Taxes and Partial Exemptions Regulations (Draft) (opens in a new window) Adobe PDF document (87Kb)

GST Supply Regulations (Draft) (opens in a new window) Adobe PDF document (64Kb)


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