Committee/Panel: Corporate Services Panel | |
Launch Date: 8 May 2006 | |
Review Status: Report published |

About
To review the draft law to implement a Goods and Services Tax in Jersey
Terms of reference
To review the draft law to implement a Goods and Services Tax in Jersey (R.28/2006), together with the draft Regulations, particularly in respect of:
i. The anticipated yield from a broad based tax set at 3%
ii. The proposed ‘zero ratings’ and ‘exemptions’
iii. The impact of potential additional exclusions (such as basic foodstuffs and children’s clothes) on the anticipated yield
iv. The statutory provision for relief for certain specific groups of consumers (such as charities)
v. The treatment of the financial services industry
vi. The resource implications for the Income Tax and Customs department
To review the impact of the draft Goods and Services (Jersey) Law 200- and the forthcoming Regulations on consumers and the business community.
To review the responses received by the Treasury and Resources Minister in respect of the public consultation both on the primary law and the regulations.
To report to the States one month before the States debate on the draft legislation
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Jersey's Goods and Services Tax - Institute of Directors - de minimus level - Submission - 10 Januar - 10 January 2008 Jersey's Goods and Services Tax - Air Express Operators Group - de minimus level - Submission - 3 Ja - 3 January 2008 Jersey's Goods and Services Tax - Institute of Directors - de minimus level - Submission - 17 Septem - 17 September 2007 Jersey's Goods and Services Tax - JEC - de minimus level - Submission - 14 August 2007 Jersey's Goods and Services Tax - Tech Computers - de minimus level - Submission - 8 August 2007
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GST - Mr R Kirkby, JFL and Mr A Ohlsson, Jersey Finance - Transcript - 15 February 2008 Treasury and Resources Minister and Mr S Lowthorpe, GST Director - Transcript - 15 February 2008 GST - Jersey Finance Limited - Transcript - 11 December 2007 Jersey's Goods and Services Tax - Treasury and Resources Minister - 7 August 2007 GST - Mr R Shead, Chamber of Commerce - Transcript - 7 August 2007
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GST legislation for Financial Services - minor issues - 10 Mar 2008 Consumer survey - 21 Dec 2007 P.171 De Minimis waiver - 17 Dec 2007 Financial Services Industry - proposed GST treatment - 6 Jun 2007 GST Treatment of Charities - Income Tax Dept Information leaflet - 18 Sep 2006 Transport Select Committee - Search and Rescue - recommednations re VAT - 24 Aug 2006 International Philanthropy Conference - VAT for Charities - State of Play and Plans for the Future - 24 Aug 2006 Treasury Review of Charity Taxation Consultation document March 1999 - 24 Aug 2006 VAT - a charity viewpoint - CFE Conference, April 2006 - 24 Aug 2006 Goods and Services Tax: Exempt or Zero Rated Items (P.86/2006) lodged by Senator S. Syvret - 21 Aug 2006 Goods and Services Tax: Exempt or Zero-rated items (P.86/2006) - amendment lodged by Deputy A. Breck - 21 Aug 2006 Value Added Tax - Experiences and Issues - International Tax Dialogue Conference - 5 Jun 2006 Senator Svret's amendment to P.44/2005 re GST exclusions - 5 Jun 2006 F&E Comment on Syvret amendment re GST exclusions - 5 Jun 2006 Shadow Scrutiny Panel report on GST SR6/2005 - 5 Jun 2006 Jersey's tax reforms and the EU Code of Conduct on Business Taxation - Richard Murphy, 15.06.05 - 5 Jun 2006 General Guide to GST - Frequently asked questions - Crown Agents - 5 Jun 2006 Note on the estimation of the effect of excluding certain items from the GST base - Crown Agents - 5 Jun 2006 Engagement of adviser - 10 May 2006