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GST direction 2021/01: Postponement of GST by businesses closed by covid-19 restrictions

​March 2021

This Direction is made by the Comptroller of Revenue using powers provided by Article 41(1), Goods and Services Tax (Jersey) Law 2007 (as amended).

This direction replaces GST Direction 2020/01 and GST Direction 2020/07. 

Postponement of GST payments

In 2020, the Government of Jersey announced a number of measures to support businesses through the Covid pandemic.  These measures include a facility to postpone some GST payments for a two year period after which a business may conclude a time to pay arrangement which allows the payment of postponed tax be spread over a further three years.

This financial assistance is available to a qualifying business (as defined below) for the following GST return periods.

Quarters 1 (2020) and 2 (2020)

These quarters include GST return periods ending on the following months (or return periods ending in these months): 31 March 2020, 30 April 2020, 31 May 2020 and 30 June 2020.

Qualifying businesses

All GST-registered businesses were eligible for this measure.

The postponement of GST for the above periods was previously covered by GST Direction 2020/01 (now withdrawn).

Quarter 3 (2020), quarter 4 (2020) and quarter 1 (2021)

These quarters include GST return periods ending on the following months (or return periods ending in these months):

  • quarter 3, 2020 (1 July to 30 September 2020)
  • quarter 4, 2020 (1 October to 31 December 2020)
  • quarter 1, 2021 (1 January to 31 March 2021)
Qualifying businesses

Only the following businesses are eligible to postpone payment of a GST liability relating to one or more of the above quarters:

  • a business required to close for part of a month as a result of the public health measures set out in the Government’s Covid-19 Winter Strategy
  • a food and/or beverage wholesaler deriving at least 75% of total business turnover (subject to GST) from businesses required to close for part of a month as a result of the public health measures set out in the Government’s Covid-19 Winter Strategy
Financial support for quarter 3 and quarter 4 2020 was previously covered by GST Direction 2020/07 (now withdrawn).

Conditions for postponing payment of tax (all periods)

  1. The GST return for the period for which tax is to be deferred must be filed with Revenue Jersey in accordance with normal practice.

  2. You need to confirm your participation in this scheme by 30 April 2021 by either emailing gst@gov.je or by writing to Revenue Jersey. Head your email or letter “GST Deferment” and provide your GST registration number, which GST return periods are being deferred and confirmation the GST returns for these periods have been filed.

  3. Failure to notify us and submit your returns may result in late filing surcharges being imposed.

  4. Your three year payment plan should be agreed with the Debt Management Team (telephone: +44 (0) 1534 440088, email: debtcollection@gov.je) before the end of the two year period during which tax is postponed.


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