Shoppers across Antigua and Barbuda are racing against the clock to lock in savings, as the second and final day of the government’s temporary zero-rated Antigua and Barbuda Sales Tax (ABST) initiative on food and school supplies enters its final hours. Launched yesterday, this two-day tax relief program was crafted as a targeted intervention to ease mounting cost-of-living pressures for households across the twin-island nation, putting much-needed financial relief within reach for families stocking up on daily essentials and back-to-school necessities.
Regulated by the Inland Revenue Department, the tax break applies to a clearly defined set of qualifying goods. All food products falling under tariff codes 1000 through 2501, plus biscuits, are eligible for the zero-tax designation. The extensive list of qualifying school supplies covers nearly every item students need for the academic year: writing tools including pencils, pens, markers, highlighters, crayons, and colored pencils; classroom accessories such as erasers, sharpeners, rulers, glue, glue sticks, scissors, and pencil cases; paper goods and organization supplies including construction paper, notebooks, index cards, binder sheets, folders, binders, and graph paper; along with larger necessities like geometry sets, calculators, school uniforms, school bags, art supplies, information technology supplies, and home economics supplies. Footwear for students is also included in the tax-free eligible list.
Just as the eligibility parameters are clearly outlined, so are the exclusions, which have remained unchanged since the program was announced. Products excluded from the tax relief include all beer and other alcoholic beverages, tobacco products, manufacturing extracts, animal feed, and live plants.
To ensure compliance with the program’s rules, local retailers have received formal guidance to log all qualifying sales under the dedicated zero-rated line on official ABST filing forms. Tax officials have also encouraged consumers to double-check whether an item is eligible for the tax break directly at the point of sale to avoid confusion at checkout.
With the entire initiative set to expire at midnight local time, industry observers anticipate a significant surge in foot traffic and sales across supermarkets, office supply stores, and general retail outlets, as thrifty consumers rush to make last-minute purchases and maximize the savings offered by the temporary tax break.