Collection of GST and ISE charges

WQ.36/2026

WRITTEN QUESTION TO THE MINISTER FOR TREASURY AND RESOURCES

BY DEPUTY R.S. KOVACS OF ST. SAVIOUR

QUESTION SUBMITTED ON MONDAY 9th FEBRUARY 2026

ANSWER TO BE TABLED ON MONDAY 16th FEBRUARY 2026

Question

"Regarding the collection of Goods and Services Tax (GST), will the Minister provide –

1. the number of companies currently paying International Services Entity (ISE) charges;
2. the current level of the ISE charge and the date on which this charge was most recently increased; and
3. the total additional GST revenue collected since the removal of the de minimis threshold on goods purchased online?"

Answer

1. In 2025, 310 entities were registered as an International Services Entity (ISE).  
2. ISEs fees are charged at different rates depending on the type and activity of the entity and vary from £300 to £78,300. The fees for each entity type are listed in Regulation 4 of the Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008. Fees were uprated in the Finance (2021 Budget) (Jersey) Law with effect from 1 January 2021 and the overall ISE fee regime will be reviewed as part of the Government's wider work on the competitiveness of the Financial and Related Professional Services sector.
3. The de-minimis for GST has not been removed; with effect from 1 July 2023, it was reduced to £60. At this same time, online retailers with taxable supplies to Jersey above £300,000 over 12 months were required to register for GST. Purchases made from registered online retailers will have GST charged at the point of sale.

It is not currently possible to separate accurately the revenue increase arising because of factors including inflation, the general increase in online retailing, the reduction in the de minimis amount and the increased yield arising from collection at the point of sale.