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WRITTEN QUESTION TO THE MINISTER FOR EDUCATION BY DEPUTY M. TADIER OF ST. BRELADE
ANSWER TO BE TABLED ON TUESDAY 10th MAY 2016
Question
Has his Department investigated or discussed the possibility of introducing Goods and Services Tax (GST) for fee-paying schools within the last two years? If so, could he provide details of such work and state whether there are any current plans to introduce GST for some or all fee-paying schools?
What are the potential technical, as opposed to political, difficulties of introducing GST for fee-paying schools, particularly with regard to schools which may be defined as charities and are therefore currently exempt from GST?
Answer
The introduction of GST has not been considered by the Education Department because it is outside their remit. This is a tax issue and is therefore a matter for the Treasury.
For clarification, Schedule 5 (Article 48) of the Goods and Services Tax (Jersey) Law 2007 sets out exemptions and Group 7 refers specifically to education. This was approved by the States following a full Scrutiny review at the time.
It states:
- For the purposes of this Law, the supply of a service, being the education of children at any of the following schools shall be exempt –
- Victoria College;
- Jersey College for Girls;
- Helvetia House School;
- St. Christopher's School;
- an approved school.
(1A) For the purposes of this Law, the supply of a service, being the education of children below
compulsory school age in a nursery school, or nursery class, established and maintained by the Minister shall be exempt.
- For the purposes of this Law, the supply of a service, being higher education at Highlands College or an approved college, shall be exempt.
Under the law, schools that are charities or trusts are also exempt.
As the question of GST for fee-paying schools has not arisen, no work has been carried out on the potential practical difficulties of its introduction.