GOVERNMENT OF ANTIGUA AND BARBUDA
Ministry of Finance
Inland Revenue Department
Friars Hill Road, Woods Centre
St. John’s, Antigua, W.I.
Telephone: (268) 468-9471/9473
Facsimile: (268) 462-3175
Our Ref: AD 92
1st April 2026
To Whom It May Concern
I write in respect of a Cabinet Decision Item No. 112 of 18th March 2026, which indicates that on 10th and 11th April 2026, there will be a reduction of the Antigua and Barbuda Sales Tax (ABST) to zero percent (0%) on food and school supplies.
ABST Reduction days list of items to be reduced are as follows:
1. All food items from tariff codes 1000 to 2501 and Biscuits (20089011)
2. School Supplies
- Pencils
- Markers
- Erasers
- Scissors
- Glue
- Pencil Case
- Construction Paper
- Folder
- Binders
- Calculator
- Highlighters
- Shoes
- Crayons
- Coloured Pencils
- Sharpeners
- Glue Sticks
- Ruler
- Notebooks
- Index Cards
- Binder Sheets
- Pens
- Geometry Set
- Graph Paper
- School Uniforms
- School Bags
- Art Supplies
- IT Supplies
- Home Economics Supplies
3. The items listed below under tariff codes should not be reduced to zero percent:
- 2203–2208: Beer and Alcohol
- 2400: Tobacco
- 1400–1300: Manufacturing extract
- 2300: Animal food
- 0600: Live plants
Kindly utilize the zero-rated supplies (sales) line on the ABST 03 form to account for these sales.
For further information and clarification, you may contact the department at 468-9426/30 or e-mail: [email protected]
Regards,
(Signature)
Commissioner of Inland Revenue
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