For the purposes of calculating stamp duty you are a first time buyer in Jersey if:-
(i) you are a person to whom regulation 1(1)(a) to (h) or (n)(ii) of the Housing (General Provisions) (Jersey) regulations 1970 applies; and
(ii) you have never owned any dwelling accomodation anywhere in the world nor have you ever previously been entitled to occupy such dwelling accomodation by virtue of having owned the accomodation. "Owned" includes:
a) having held such accomodation on contract lease;
b) having owned such accomodation together with any other person;
c) having owned shares that confer entitlement to occupy such accommodation; and
d) any arrangement whereby such accommodation was held in the name of a nominee or trustee, or of a company owned by such nominee or trustee, for the benefit of the purchaser;
(iii) the consideration for the sale is not less, or not substantially less, than the gross value of the property as sold.
You should note that there are different definitions of a Jersey first time buyer than that set out above by the States of Jersey Housing Department and the Planning Department. The above definition is only valid for the purposes of calculating Jersey first time buyers Stamp Duty.