Inland Revenue Urges Strict Compliance During Two-Day ABST Waiver

The Antigua and Barbuda Sales Tax (ABST) will be removed on a range of food items and school supplies for a limited period this month, according to a notice from the Inland Revenue Department.

The tax relief will take effect on April 10 and 11, 2026, under a measure approved by Cabinet on March 11. During this two-day window, ABST will be reduced to zero percent on eligible items, offering temporary financial relief to consumers.

According to the official communication, the tax break applies to:•⁠ ⁠Basic food items currently listed under tariff codes 1000 to 2500 and 210690•⁠ ⁠School supplies, including textbooks, exercise books, pencils, pens, markers, crayons, rulers, binders, folders, glue, chalk, geometry sets, and school uniforms•⁠ ⁠Additional educational materials such as school bags, art supplies, IT supplies, and home economics items

The government has also extended the zero-rated measure to specific tariff-coded goods, including:•⁠ ⁠Beer and alcohol •⁠ ⁠Tobacco •⁠ ⁠Manufacturing extract •⁠ ⁠Animal feed •⁠ ⁠Live plants

Businesses have been instructed to use the zero-rated supplies line on ABST forms to properly account for these transactions.

The Inland Revenue Department is encouraging businesses and consumers to take note of the limited timeframe and ensure compliance with the guidelines. For further clarification, individuals are advised to contact the department directly.

The initiative is part of ongoing efforts to ease the cost of living and support families, particularly as students prepare for upcoming school terms.