The Inland Revenue Department has announced a two-day suspension of the Antigua and Barbuda Sales Tax (ABST) on a range of food items and school supplies, according to Antigua.news. The tax relief is scheduled for April 10 and 11, 2026, under a measure approved by Cabinet on March 11.
During the two-day window, ABST will be reduced to zero percent on all eligible items, providing temporary financial relief to consumers across the country.
The zero-rated measure applies to basic food items currently listed under tariff codes 1000 to 2500 and 210690, as well as a broad range of school supplies. Eligible school items include textbooks, exercise books, pencils, pens, markers, crayons, rulers, binders, folders, glue, chalk, geometry sets, and school uniforms. School bags, art supplies, IT supplies, and home economics materials are also covered under the initiative.
The government has additionally extended the zero-rated status to several specific tariff-coded goods, including beer and alcohol, tobacco, manufacturing extract, animal feed, and live plants.
Businesses are required to use the zero-rated supplies line on their ABST forms to properly account for all qualifying transactions during the relief period.
The Inland Revenue Department is urging both businesses and consumers to take note of the strictly limited timeframe and adhere to the published guidelines. Those requiring further clarification are advised to contact the department directly.
The initiative forms part of broader government efforts to ease the cost of living and provide support to families, particularly as students prepare for the upcoming school term.
