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2018.06.26
Deputy K.F. Morel of the Minister for Treasury and Resources regarding the amount of
Goods and Services Tax revenue obtained in respect of elderly care services: [OQ.67/2018]
What was the total amount of Goods and Services Tax revenue obtained in respect of elderly care services in the 12 months from January to December 2017 and how much of this figure was for residential care services and how much for dementia care services?
Deputy S.J. Pinel of St. Clement (The Minister for Treasury and Resources):
Thank you to the Deputy for his question. Suppliers of residential care services do not charge G.S.T. (Goods and Services Tax). This includes care homes that provide dementia care services. Care provided in the home, that is to say domiciliary care, is currently standard rated at 5 per cent when it is provided by a G.S.T.-registered business. The Treasury has undertaken to progress regulations regarding the tax treatment of domiciliary care during 2018 to support the introduction of a new law regulating the provision of care. The Taxes Office does not keep statistics to the level of detail necessary to identify G.S.T. arising from supplies of domiciliary care. However, the Comptroller of Taxes has estimated that this is likely to be in the region of £200,000 in 2017. Thank you.
10.6.1 Deputy K.F. Morel :
Could the Minister confirm this review into the G.S.T. and care services and when it is likely to be brought before the Assembly? So this is the review mentioned 2018.
Deputy S.J. Pinel:
Yes, the Treasury is currently doing a review for allowing the suppliers of domiciliary care not to charge G.S.T. and I expect to be able to make an announcement alongside the implementation of the new Regulation of Care Law later this year.