BASSETERRE, St. Kitts – IN its continued public awareness and sensitisation campaign, the Tax Reform Unit of the Inland revenue Department has issued a list of items and services that are nontaxable under the November 1, 2010 implemented Value Added Tax (VAT) Regime.
Zero-Rated Items
1. Adult disposable diapers
• Include: Depends, Prevail, First Quality
2. Baby disposable diapers:
• Include: Huggies, Pampers, Luvs, Cheekies, Teddies
• Does NOT include: Baby Wipes
3. Bread
• Include: Locally produced White, Whole Wheat and Whole Grain Bread
• Does NOT include: Any imported bread or local products where sweeteners, icing, fruit, chocolate, chicken, meat, fish or vegetables are added on top or inside the product.
4. Flour
• Include: White & Whole Wheat
5. Fuel
• Include: Diesel, Motor spirit (gasoline), Petroleum, Kerosene, LPG (cooking gas), lamp oils
6. Infant Formula
• Include:
• Enfamil: Gentlease/LactoFree/A.R./Prosobee/EnfaCare/Next Step Lipil
• Nestle Good Start: Gentle/ Soy/ Plus/Plus 2
• Similac Isomil Advance/ Advance/Sensitive/Neosure/ Go & Grow/Alimentum/ Similac Sensitive R.S
• Neocate
• Nutramigen AA Lipil/Nutramigen Lipil
• Pregestamil Lipil
• Nido Step 1, 2, 3
• Does NOT include: Gerber juices, puree foods or baby cereals
7. Milk
• Include: Cardinal, Carnation, Nido, 1%, 2%, or Whole
• Does NOT include: Condensed Milk, Chocolate Milk, Strawberry Milk, Buttermilk, Cream, Soy Milk or Yogurt
8. Oats
• Include: Raw, unprocessed uncooked Oats
• Does NOT include: Ready to eat Oat cereals, Oat snacks
9. Rice
• Include: White & Brown Rice
• Does NOT include: Packaged ‘cooked’ rice, microwaveable rice meals
10. Sugar
• Include: Brown & White Sugar
• Does NOT include: Icing Sugar
Exempted Supplies
1. A supply of basic construction services on a residential construction:
• Include: Construction services of a basement, foundation for a dwelling, driveway, walls, windows and roof
• Does NOT include: Services that are sub-contracted such as plumbing, painting and electrical services
2. Supply of medicine for chronic disease:
• Include: Medicines used exclusively for HIV/AIDS, Diabetes, Hypertension/Cardiovascular disease, Asthma, Renal disease, Cancer and Mental Illness.
• Does NOT include: Over the counter pain killers, cold medicines, multi-vitamins, tonic
3. A supply of printed matter:
• Include: Brochures, Books, Pamphlets, Leaflets, Dictionaries, Encyclopedias, Newspapers, Children Colouring and Drawing Books
• Does NOT include: The service of printing the above items, Electronic Books (CDs), DVDs, Charts.
4. A supply of agricultural and fishing inputs:
Include:
• seeds, seedlings, cuttings and fertilizers, pesticides, insecticides(including those for household use for e.g. bop, baygon etc), and other treatments
• herbicides, fungicides and nematicides
• animal feed other than food for domesticated animals generally held as pets
• ventilated boxes and packing films specifically designed for use in transporting unprocessed agriculture products;
• plant propagation bags;
• fiber- glass and wooden boats, anchors, G.P.S, compass, V.H.F radio etc
• equipment and machinery specifically designed for agricultural and horticultural use
5. Domestic and International Transportation:
• Include: Bus & Taxi Fees, Ferry Fees, Airline Tickets and Trucking
• Does NOT include: Transportation Fees included in the price of a product or service
6. Education Services by a qualified educational institution:
• Include: Tuition, Meal Plans and Accommodation included in Tuition Fees, Exam Fees, Laboratories,
• Does NOT include: Facilities open to the general public for a fee
7. Electricity (Residential & Commercial)
8. Insurance
• Include: Property, Vehicle, Medical and Life
9. Interest on loans
10. Locally produced agricultural produce:
• Include: Produce sold directly by the local producer such as poultry, eggs, fish, vegetables, fruits, flowers, pigs, goats, cows and their related products
• Does NOT include: Produce sold by a retailer or supermarket
11. Medical Services:
• Include: Services provided by a qualified medical practitioner and/or rendered in a qualified medical facility such as, licensed hospital, maternity home, nursing home, convalescent home; or clinic. (Does not qualify if either of these two conditions are not met)
• Such services are:
• Laboratory, X-Ray or other diagnostic services
• The use of operating & case room, anesthetic facilities (equipment or supplies)
• radiotherapy, physiotherapy etc
• Disease, trauma, Dental (excluding dentistry for cosmetic reasons), periodontal
• Does NOT Include: Dental procedures for Cosmetic reasons or Cosmetic Surgery
12. Residential Rent:
• Include: Rent provided in an unfurnished apartment
• Does Not Include: Rent provided in an apartment furnished by the lessor
13. Residential Water:
• Include: Tap water provided to homes
• Does NOT include: Bottled water
14. Certain Construction materials
• Include: Ready Mixed Concrete, Cement and locally made blocks
• Does NOT include: lumber, steel, plumbing supplies, electricity supplies
