Goods and Services Tax Refunds by ypg15560


More Info
									                      PUBLIC INFORMATION BOOKLET

This leaflet is one of a series produced by the States of Jersey Income Tax Office
on various aspects of Jersey’s Goods and Services Tax (GST).
It is intended specifically for the guidance of those persons who are
constructing, or who have constructed a dwelling, other than in the course of, or
in furtherance of a business and who have taken responsibility themselves for
the construction in a ‘do-it-yourself’ (DIY) capacity.
Whilst care has been taken in its preparation, readers are advised to consult the
Goods and Services Tax (Jersey) Law, 2007 and the GST Regulations for
authoritative text. In cases of conflicting interpretation, the legislation takes
The Goods and Services Tax (Jersey) Law 2007 provides a dispensation for Do-it-
yourself (DIY) housebuilders to reclaim GST on supplies of certain goods involved
in the construction of dwellings, provided that:
■    the dwelling is lawfully constructed, otherwise than in the course of or
     furtherance of any business (taken to mean that the dwelling is intended for
     the use of the DIY builder, or a connected person, defined in the GST Law as
     the individual’s wife, or husband, or a relative, or the wife or husband of a
     relative of the individual, or of the individual’s wife or husband);
■    the dwelling has planning permsission;
■    GST charged on the purchase or import of the goods has been paid;
■    the goods are incorporated into the building;
■    the claimant makes a claim in an approved manner (see ‘How to make a
     claim’ below); and
■    such other conditions prescribed by Regulations are met.
The definition of ‘construction of a dwelling,’ for the purposes of this dispensation,   1
does not include:
■    the alteration, conversion, enlargement, improvement, reconstruction, or
     repair of an existing building, or
■    the making of an extension of, or annexe to, an existing building.
    What goods are eligible?
    Goods covered by this dispensation include builders’ hardware, sanitary ware,
    articles normally installed as fixtures and building materials.
    Goods not qualifying for GST relief include:
    ■   finished or prefabricated furniture (other than furniture designed to be fitted
        in kitchens);
    ■   materials for the construction of fitted furniture (other than kitchen furniture);
    ■   domestic electrical or gas appliances, other than those designed to provide
        space heating, water heating, or both; and
    ■   carpets or carpeting material.
    No GST incurred on services can be recovered.

    How do I make a claim?
    Before you can make a claim for a GST refund, the construction must have received
2   planning permission. You will need to quote the planning permission reference on
    your claim.
    Only one claim for GST, covering all of the goods and services involved throughout
    the construction of an individual residence, may be made. Once a claim has been
    made for an individual residence no further GST relief will be allowed.
    A claim cannot be submitted until the contruction is complete but must be
    submitted within 12 months of the date of completion - i.e. the date on which a
    building by-laws completion certificate is issued by the Planning Department.
    You should make your claim by useing the DIY Home Builder Refund Claim Form to
    the Comptroller Income Tax. Your claim should show the total amount of GST
    refund you are claiming.
    You will not normally be required to submit the documentary evidence to support
    your claim. However, you must keep all receipts, invoices and other relevant
    documents for a period of at least six years after the date of making your claim,
    since your records may be audited by officers from the Income Tax Office. In the
    event that you cannot substantiate your claim, or have misapplied the conditions
    of the scheme, or supplied inaccurate information, your claim may be disallowed.
    If you make deliberate false statements you could face a penalty.
      Treasury and Resources
     Comptroller of Income Tax
     Cyril Le Marquand House,
     P.O.Box 56, St.Helier
     Jersey, JE4 8PF

     Tel: 01534 440555
                                                 GST Claim for Refund
                                                  DIY Housebuilder
          The information you provide will be read by a scanning process, please therefore print all information
          clearly using either a blue or black ball point pen.
               Correspondence Address

                                                                                                             Income Tax Reference
                                                                                                          A AN N N N N A

                                                                                                          Daytime telephone number

      Full Name of Claimant:
      The address of the property under construction including postcode
                                                                             The planning permission reference for the construction      3

                                                                                                   GST amount claimed

                                                                                               £ £ £, £ £ £, £ £ £

   I certify that this claim relates to a building intended for my own use and does not relate to the repair, alteration, conversion,
   enlargement, improvement or reconstruction of an existing building or the making of an extension or annexe to an existing building.

      Signature:                                      Print Name                                           Date of Claim:

                                                                                                           D D MM Y Y Y Y

                                                          FOR OFFICIAL USE ONLY
            GST DIY Number

            Prepared by:
                                                              Preparation date:                  Received date:

                                                              D D MM Y Y Y Y                     D D MMY Y Y Y
            Authorised by:                                    Authorisation date:                Amount Authorised:
                                                              D D MM Y Y Y Y                      £ £ £, £ £ £, £ £ £
            Planning permission granted:                                                         Cheque number:
                                                             Permission date:

                                                              D D MMY Y Y Y
    How can I get further help with GST?
    Copies of the Goods and Services Tax (Jersey) Law, 2007 and the GST Regulations
    are available for inspection at the States Bookshop, the Customer Service Centre
    at Cyril Le Marquand House in The Parade, St Helier, the Public Library and on the
    States website
    The States of Jersey Income Tax Office has also published a series of information
    booklets and leaflets to assist the business community and the general public.
    These can be obtained from the Customer Service Centre at Cyril Le Marquand
    House, or viewed on the States website.
    The Comptroller welcomes direct approaches from the business community and
    the general public. A dedicated GST Help Desk has therefore been established to
    deal with GST enquiries. Help Desk officers can provide general advice and
    guidance, or arrange for your enquiry to be answered by a GST specialist. They can
    be contacted by telephone on 440555 during office hours, by fax on 737978, by
    e-mail or you can write to:
    The GST Help Desk,
4   GST Department,
    States of Jersey Income Tax Office,
    Cyril Le Marquand House,
    P.O. Box 56,
    The Parade,
    St Helier,
    You do not need to be registered, or liable to be registered, to take advantage of
    this service.
    In addition, Jersey businesses can make a request via the Help Desk, for a visit to
    their premises by specialist Income Tax officers, during which GST matters specific
    to their business can be addressed and advice given.
Issue 2: May 2008

To top