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STATES OF JERSEY
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GOODS AND SERVICES TAX: ZERO-RATING FOR FOODSTUFFS, BOOKS, NEWSPAPERS AND MAGAZINES (P.169/2007) – AMENDMENT
Lodged au Greffe on 13th November 2007 by Deputy K.C. Lewis of St. Saviour
STATES GREFFE
GOODS AND SERVICES TAX: ZERO-RATING FOR FOODSTUFFS, BOOKS, NEWSPAPERS AND MAGAZINES (P.169/2007) – AMENDMENT
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In paragraph (a), after sub-paragraph (ii) insert the following new sub-paragraph – "( i ii ) cl othing for children up to the age of 14.".
DEPUTY K.C. LEWIS OF ST. SAVIOUR
REPORT
The purpose of this amendment is ease the burden of those who are less likely to be able to afford this tax. Upon its introduction in May of next year, families with children will begin to suffer.
I am seeking to zero-rate children's clothing up to the age of 14 years, as this is when the body dimensions begin to merge with those of the general population. We can all remember how quickly our children grew out of their clothes; and growing so quickly that they needed a new pair of shoes every few months.
If this exemption fails, G.S.T. will also be payable on baby-clothes, bibs, nappies, bonnets and bootees. My proposals seek to exempt children's clothing, broadly in line with the U.K. 2002 Notice relating to Zero Rating Young Children's Clothing and Footwear, which is attached as an Appendix to this Report, with the exception of Section 3 which relates to fur products, which I do not believe is relevant to Jersey.
This sales tax is highly regressive and many people will simply not be able to afford them. Goods and service tax on children's clothing is morally wrong.
Financial and manpower statement
The Minister for Treasury and Resources has stated that the financial impact for children's clothing is likely to be about £200,000 – £250,000 per annum, but the cost of administration and the cost of ensuring compliance are also considered to be considerable.
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