The following Direction is made by the Comptroller of Income Tax using powers given to him under Article 56(2) of the GST Law 2007 (as amended).
Supply of goods and services in nursing homes
The supply of any service or goods in a Nursing or Residential home operated or administered by the Department of Health and Social Services, being a supply made to a patient or resident in the home, shall be relieved of a charge to GST. Such supplies shall be treated as if they were zero rated for GST.
Notes
Under the GST Law 2007 the supply of any service or goods in a home in respect of which a person is registered under the Nursing and Residential Homes (Jersey) Law 1994, being a supply made by or on behalf of that person to a patient or resident in the home.
Nursing and Residential homes operated or administered by the Department of Health and Social Services are exempt from registration under that law, so supplies to residents fall outside the GST exemption.
This Directive rectifies the unintended consequence arising from the interaction of the two laws and means that residents of both registered and H&SS nursing and residential homes will not be charged GST on supplies to them in these homes.
Expiry date
Expiry date: None
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