The following Direction is made by the Comptroller of Revenue using powers given him under Article 56(2) of the GST (Jersey) Law 2007 (as amended). It replaces Direction 2008/19 which ceases to have effect at midnight on 25 September 2020.
Certificates of Eligibility dated on or before 25 September 2020 shall continue to be valid for 5 years from their date of issue.
Supplies treated as zero-rated
The following supplies shall be relieved of the charge to GST and treated as if they were zero-rated:
The importation by, or supply (by sale or otherwise) to, an eligible person of eligible goods and services.
An eligible person is:
- a disabled person who normally uses a wheelchair, for their personal use
- the parent, guardian or carer of a disabled person or person who normally uses a wheelchair, for that person's use
- a person with a chronic medical condition who must be transported by stretcher
- the parent, guardian or carer of a person with a chronic medical condition who must be transported by stretcher, for that person's use
who holds a Certificate of Eligibility issued by the Comptroller of Revenue.
Eligible Goods and Services
- a motor vehicle that is designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher, or is designed or substantially and permanently adapted to enable a disabled person who usually uses a wheelchair or who is usually carried on a stretcher to enter, and drive or otherwise be carried in that vehicle. (Note: this encompasses vehicles licensed for use on the public roads but does not include motorised wheelchairs or mobility scooters other than for sale to an eligible person)
- parts and accessories designed solely for use in a motor or electric vehicle of a description within (1) above
- the repair, maintenance or garaging of a motor or electric vehicle of a description within (1) above
- a stair lift or similar appliance
- the installation or maintenance of an item within (4) above
- a bed lift, hoist or similar appliance
- the installation or maintenance of an item within (6) above
Certificates of Eligibility
- applications for Certificates of Eligibility may be made to Revenue Jersey setting out the nature of the disability
- where Government departments are already aware of a person's level of disability, Revenue Jersey will make best efforts to verify the nature of the disability with those departments, with the agreement of the applicant
- where necessary or expedient, applicants should provide a certificate from a General Practitioner confirming the eligibility of the applicant in the terms specified above
- certificates will remain valid for 5 years from the date of issue
This Direction is intended solely to relieve from GST the supply of motorised vehicles; stair lifts; bed hoists; and equipment performing a similar function, designed or adapted for severely disabled people.
Expiry date: None