Backdating of GST registration (FOI)

Request

Since the introduction of GST, how many Jersey registered businesses have had their GST registration backdated by Revenue Jersey due to the reverse charge mechanism impacting the point in time when they reached the GST threshold? 

What is the total additional tax collected from this backdating? 

What action been taken to communicate the impact of the reverse charge mechanism on the GST registration threshold for local businesses?

Response

A manual review of all taxpayers registered for GST would be required to respond to this request. It is estimated this would exceed the cost limit provisions set out in the Freedom of Information (Costs) (Jersey) Regulations 2014. Therefore Article 16 of the Freedom of Information (Jersey) Law 2011 has been applied. 

Information on reverse charging is available on gov.je​​ and has recently been updated.

Article applied

Article 16 - A scheduled public authority may refuse to supply information if cost excessive

(1) A scheduled public authority that has been requested to supply information may refuse to supply the information if it estimates that the cost of doing so would exceed an amount determined in the manner prescribed by Regulations. ​

Revised Response 

Upon further investigation, the information requested is not held by the Government of Jersey in a reportable form. A Scheduled Public Authority is not required to manipulate and create new data sets under the Freedom of Information Regulations. Article 3 of the Freedom of Information (Jersey) Law 2011 therefore applies.

Article applied 

Article 3 - Meaning of “information held by a public authority”

For the purposes of this Law, information is held by a public authority if –

(a)     it is held by the authority, otherwise than on behalf of another person; or

(b)     it is held by another person on behalf of the authority.