Shoppers across Antigua and Barbuda have one final day to take advantage of the government's temporary tax relief initiative, as the second and last day of zero-rated Antigua and Barbuda Sales Tax (ABST) on food and school supplies gets underway.
According to Antigua News Room, the two-day initiative was introduced to ease the cost of living, allowing consumers to purchase a wide range of essential items free of ABST charges.
The Inland Revenue Department has confirmed that all food items falling within tariff codes 1000 to 2501, as well as biscuits, qualify for the tax break.
A comprehensive list of school supplies also falls under the zero-rated category. Eligible items include pencils, markers, erasers, scissors, glue, pencil cases, construction paper, folders, binders, calculators, highlighters, shoes, crayons, coloured pencils, sharpeners, glue sticks, rulers, notebooks, index cards, binder sheets, pens, geometry sets, graph paper, school uniforms, school bags, art supplies, IT supplies, and home economics supplies.
Not all items qualify, however. Beer and alcohol, tobacco, manufacturing extracts, animal feed, and live plants remain excluded from the measure.
Retailers have been instructed to record qualifying sales using the zero-rated line on ABST forms. Consumers are being encouraged to confirm which items are eligible at the point of purchase.
With the initiative set to expire at midnight, heightened activity is expected at supermarkets and retail outlets island-wide as shoppers make last-minute purchases to benefit from the temporary relief.
