GST registration backdated by Revenue Jersey for businesses (FOI)

​​Request 679723285​

In the last 5 years 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?

Response

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.​