GST reverse charge services (FOI)

​Request 680060547

Dear Sir/Madam,

Under the Freedom of Information (Jersey) Law, I would like to request the following information:

How many GST registrations have been backdated by Revenue Jersey due to the inclusion of reverse charge services in calculating the £300,000 threshold since 1 January 2020?

If the above is not feasible, please provide a summary of the number of businesses whose GST registration was backdated in 2022 and 2023 where reverse charge services were a factor.

If it is not possible to provide the full response due to cost constraints, I would appreciate it if you could provide the most accessible summary available or explain the limitations in detail.

Thank you for your assistance.

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.​