Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of Jerseygov.je

Information and public services for the Island of Jersey

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

GST direction 2008/14: Retailers' commission

​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).

Sale of pre-payment cards or tokens

Where a retail business sells as agent any of the pre-payment cards or tokens listed below, that commission shall be relieved of a charge to GST and shall be treated as if they were zero rated for GST.

  • car parking permits and scratch cards
  • school bus tickets
  • electricity keys
  • mobile telephone top-up cards and machines
  • lottery tickets

Notes

GST on the full value of the above pre-payment cards and vouchers is accounted for on the full selling price by the supplier of the card / voucher. The retailer merely acts as the agent in the sale and receives a commission.

This Direction removes an administrative burden on both the main supplier and hundreds of retailers at minimal loss of GST to the Treasury.

Expiry date

Expiry date: None 

Back to top
rating button