GST revenue lost on school fees exemption (FOI)

​Request

How much GST income is lost each year due to the exemption on school fees?

Response

The provision of children’s education in schools is exempt from GST under the provisions of Group 7-“Education” to Schedule 5 of the Goods and Services Tax (Jersey) Law 2007*. This exemption is in line with the treatment of school fees in most GST and VAT regimes internationally.

The Taxes Office does not hold data specifically on GST “lost” from the exemption of school fees.

*In addition to this, schools that are charities are separately exempt from GST under Group 5 – “Supplies by charities” to Schedule 5 of the GST Law. Charities cannot register for GST but they are entitled to make refund claims for any GST incurred on the goods and services they buy or import.

Charities and non-profit organisations: GST advice