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Government of Jerseygov.je

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

List of current and expired GST directions

​​​​GST directions​

A summary of the current status of all GST dire​ctions issued by Revenue Jersey.​​

​Issue No
​Description
​Status
​​2023/04
Relief from GST for imported goods
​Current
​2023/03
​N/A
​Not issued
​2023/02
Relief from GST for returned goods
​Current
​2023/01
​Relief from GST for imported goods
​Expired (Replaced by 2023/04)
​2022/02
Form of returns and payments for Goods and Services Tax
​Current
​2022/01
Entities eligible for listing as International Service Entities
​Current
​2021/02
Postponement of GST by businesses
​Current
​2021/01
​Postponement of GST by businesses closed by covid-19 restrictions
​Current​
​2020/07
Postponement of GST by businesses closed by covid-19 restrictions
​Expired (Replaced by 2021/01)
​2020/06
​Relief from GST for returned goods
​Expired (Replaced by 2023/02)
​2020/05
Relief from GST for vehicles and other motorised equipment for the use of severely disabled people 
​Current
​2020/04
​Relief from GST for imported goods
​Expired (Replaced by 2023/01)
​2020/03
Cash accounting scheme
​Current
​2020/02
Supplies of staff GST treatment in response to Coronavirus
​Current
​2020/01
​Form of returns and payments for Goods and Services Tax
Expired (​Replaced by 2022/02)
​2019/02
​Approved school (De La Salle College)
​Current
​2019/01
​Relief of GST on imported goods
​Expired (Replaced by 2023/01)
​2018/02
Approved school (St Michael's School)
​Current
​2018/01
​Form of returns for GST
​Expired (Replaced by 2020/01)​
​2017/01
​Relief of GST on imported goods
​Expired (Replaced by 2019/01)
​2013/02
ISE fee deadline
​Current
​2013/01
​Bad debt relief adjustments
​Current
​2012/02
​Visitor refund scheme
​Current
​2012/01
​Relief of GST on imported goods
​Expired (Replaced by 2017/01) 
​2011/02
​Transitional arrangements for supplies of accommodation
​Expired
​2011/01
​​
​Expired
​2010/03
​Sets out the requirements in relation to relief of GST on goods imported by non-GST registered persons and businesses
​Expired
​2010/02
​Cash accounting scheme
​Expired (Replaced by 2020/03)
​2010/01
Annual accounting​ scheme
​Current
​2009/04
​Customs reliefs
​Expired
​2009/03
Supplies of staff
​Current
​2009/02
​Refund of GST paid at import on goods subsequently returned
​Expired
​2009/01
​DIY Housebuilders
​Current
​2008/25
​Relief of GST for travellers
​Expired
​2008/24
Bad debt relief
​Current
​2008/23
​Transactions between Article 53(4) bodies
​Current
​2008/22
Content of GST invoices
​Current
​2008/21
​GST invoices
​Expired
​2008/20
​GST returns
​Expired (Replaced by 2022/02)
​2008/19
​Relief for vehicles adapted for the disabled and certain other goods 
​Expired (Replaced by 2020/05)
​2008/18
​GST - Customs reliefs
​Expired
​2008/17
​ISE GPs and Trustees
​Expired
​2008/16
​Importation of goods
​Expired
​2008/15
​Partial exemptions
​Current
​2008/14
Retailers' commission 
​Current
​2008/13
Supplies of goods and services in nursing homes operated by the Department of Health and Social Services
​Current
​2008/12
​GST relief on supplies made by a NPO
​Expired
​2008/11
​GST - Charity NPO import relief
​Expired
​2008/10
Data protection charges
​Current
​2008/09
GST retail scheme invoices
​Current
​2008/08
​Supply of holiday accommodation
​Expired
​2008/07
​Relief of GST on imported goods
​Expired (Replaced by 2008/18)
​2008/06
​Transitional arrangements
​Expired
​2008/05
​Returns and hold over of credits
​Current
​2008/04​
​Place of supply - performance outside Jersey
​Expired
​2008/03
Form of returns and payments for Goods and Services Tax
​Expired (Replaced by 2008/20)
​2008/02
​Accommodation supplied in lodging houses
​Current
​2008/01
Accommodation supplied under a contract of employment
​Current



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