15 May 2008
A direction ‘zero-rating’ vehicles for handicapped people under GST has been signed by the Comptroller of Income Tax. The direction also includes stair lifts, bed hoists and the maintenance of all these appliances.
Zero-rating means that no GST will be collected from the sale or supply of one of these items.
Those people who are eligible for this relief are asked to apply to the Comptroller of Income Tax with relevant medical information. An eligible person will then be issued with a “Certificate of Eligibility” that must be shown to the supplier (or to Customs in the case on imported items)
The relief closely parallels the way these items are treated for VAT purposes in the United Kingdom.
The direction is available on the States website, and contains the full definition of the zero-rated goods that fall under this direction.
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1) For further comment please contact Robert Fox (Deputy Director, GST) on 440560
2) The Direction and Explanatory Notes are available on the website.
gov.je