Lowtax Network

Back To Top

Your Lowtax Account

Jersey: Country and Foreign Investment

Relationship with the EU

Jersey is not a member of the EU. Protocol No 3 of the UK's Treaty of Accession to the UK excludes the island from most of the effects of the Treaty, other than those concerning trade in goods.

There is free movement of industrial and certain agricultural goods between the island and the UK according to historic Charter rights; and between the island and EEA countries except for some sensitive products. The island applies the external common customs tariff of the EU.

EU (and hence UK) VAT does not apply to Jersey. Historically, Low Value Consignment Relief (LVCR) enabled retailers on Jersey to send goods valued at no more than GBP15 to the UK mainland without applying VAT. The British Government decided to scrap LVCR from April 1, 2012.

Jersey's constitutional position in relation to the EU cannot be changed without unanimous agreement of the member states, including of course the UK, which by long-established convention does not legislate in regard to Jersey without prior consultation.



Back to Jersey Index »