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Corporate Services - Approved Panel Minutes - 1 August 2007

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Corporate Services Scrutiny Panel Review of Draft Goods and Services Tax Law

PUBLIC SESSION Record of Meeting

Date: 1st August 2007

Meeting Number: 17

Present Connétable D Murphy

Connétable J L S Gallichan

Connétable M. Jackson Apologies Deputy P J D Ryan, Chairman

In attendance Mr M Haden, Scrutiny Officer

 

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Agenda matter

Action

1.

Draft GST Regulations

The  Panel  noted  the  timetable  for  the  Regulations  and  the following policy changes proposed by the Minister:

  1. exemption for the services of funeral directors;
  2. conversion of a non domestic dwelling to a dwelling be eligible for zero-rating in the same way as a new build domestic dwelling (as suggested by the Scrutiny Panel in their last Report);
  1. child care provision to be an exempt supply (mentioned in the Panel's 2nd Report);
  2. exclusion  from  GST  for  Jersey  College  for  Girls  and Victoria College for the fee income by exemption;
  1. a margin scheme for second-hand vehicles

 

2.

Correspondence

The Sub Panel noted correspondence relating to

the GST treatment of the Financial Services Industry

the Customs Directive No 3 on the Customs clearance of goods imported as freight

the de minimis level for imports together with reports from Crown Agents and the States Economic Adviser

 

3

De Minimis level

The  Sub  Panel  considered  a  briefing  note  prepared  by  the adviser. It was agreed that a shopping survey should be carried out  among  local  retailers  comparing  local  prices  with  on-line competition in order to gauge the impact GST would have on the differential.

The  Sub  Panel  also  enquired  whether  the  Economic Development Department had a view on the de minimis level.

MH MH

 

 

 

4. Hearings

The Sub Panel noted that the Treasury and Resources Minister would be attending a hearing on 7th August and that the Vice President of the Chamber of Commerce had also been invited to a hearing on the same date.

The Sub Panel agreed to defer the hearing scheduled for 16th August  in  view  of  the  anticipated  delay  in  the  consultation process for the draft Regulations.

Initialled. Date..