Home' Trinidad and Tobago Guardian : February 7th 2016 Contents A20
Sunday Guardian www.guardian.co.tt February 7, 2016
Legal Supplement Part B--Vol. 55, No. 17--29th January, 2016 ?43
LEGAL NOTICE NO. 17
REPUBLIC OF TRINIDAD AND TOBAGO
THE VALUE ADDED TAX ACT, CHAP. 75:06
MADE BY THE MINISTER UNDER SECTION 8 OF THE VALUE ADDED TAX ACT
AND SUBJECT TO NEGATIVE RESOLUTION OF PARLIAMENT
THE VALUE ADDED TAX (AMENDMENT TO SCHEDULE 2)
1. This Order may be cited as the Value Added Tax (Amendment
to Schedule 2) Order, 2016.
"SCHEDULE 2 2. Schedule 2 of the Value Added Tax Act is repealed and
substituted by the following:
1. (1) Any--
(a) unprocessed food of a kind used for human consumption;
(c) wheat flour;
(f) white and whole wheat bread;
(g) baby formula and baby milk substitute;
(h) cheddar cheese and rennet free cheese;
(i) corned beef;
(l) smoked herring;
(m) toilet paper;
(o) baking powder;
(p) uncooked and unstuffed pasta;
(q) brown sugar;
(r) pure white vinegar;
(s) oatmeal, meal or cereal which must be boiled in water or milk
to make a porridge; and
(t) dried leguminous vegetables, shelled, whether or not
skinned or split, under the tariff heading number 07.13.
(2) In this item, "unprocessed" means that the food contains no
additives and that it is not the result of the application of a
process other than freezing, chilling or packaging, a mechanical
process, or a process that solely employs the elements of weather.
Chap. 78:01 (3) In this item, "milk" means the items contained in the First
Schedule to the Customs Act under tariff heading numbers
04.01 and 04.02, including fresh animal milk, dry or powdered
milk, dry or powdered skimmed milk and evaporated milk but
excluding cream, condensed milk and milk which is
concentrated or contains added sugar or other sweetening matter.
2. (1) Any live bird, fish, crustacean, mollusc or other animal of a kind
generally used as, or yielding or producing, food for human
(2) Any draught animal.
3. Animal feeding stuff suitable for any animal referred to in item 2.
4. Seeds and other means of propagation of plants and plants that are
used for providing--
(a) a food referred to in item 1(1)(a), (b) or (c); or
(b) a feeding stuff referred to in item 3.
5. Preparations for agricultural use including peat moss, fertilizers,
insecticides, herbicides and fungicides.
6. Self-propelled agricultural equipment, agricultural tractors and
agricultural implements for attachment to agricultural tractors;
agricultural implements propelled by draught animals; agricultural
devices designed to be carried by the operator.
7. Water and sewerage services supplied by a public authority.
Chap. 48:02 8. (1) Bus services supplied by the Public Transport Service
Corporation under the Public Transport Service Act.
(2) A--(a) new electric vehicle with an engine size not exceeding 179
(b) used electric vehicle with an engine size not exceeding
179 kilowatts and which is not older than four years
from the year of manufacture, which is imported for
private or commercial use on or after 1st January,
2015 and before 1st January, 2020.
(3) For the purposes of item 8(2), "electric vehicle" means a
vehicle that is propelled by an electric motor powered by a
rechargeable battery pack.
(4) A--(a) new hybrid vehicle with an engine size not exceeding
1799 cc; or
(b) used hybrid vehicle with an engine size not exceeding
1799 cc and which is not older than four years from
the year of manufacture, which is imported for private
or commercial use on or after 1st January, 2015 and
before 1st January, 2020.
(5) For the purposes of item 8(4), "hybrid vehicle" means a
vehicle that is capable of being propelled by a combination of
an internal combustion engine and an on-board rechargeable
9. Medicines and drugs of a kind available only by prescription.
10. Any of the following medicines for human use:
(a) analgesics in the form of liquids, tablets, capsules or
other solid dosage forms for oral or rectal use;
(b) cough and cold preparations in the form of liquids, tablets,
capsules or other solid dosage forms for oral and nasal use;
(c) antacids and antiflatulents in the form of liquids, tablets,
capsules and other solid dosage forms for oral use;
(d) laxatives in the form of liquids, tablets, capsules or other
solid dosage forms for oral or rectal use;
(e) anthelmintics in the form of liquids, tablets or capsules
for oral use; and
(f) oral rehydration preparations in the form of salts or
solutions of W.H.O./ Pharmacopoeia standards.
(a) diagnostic testing kits and devices for testing glucose
in blood and urine; and
(b) insulin syringes with needles and devices of a type not
exceeding 100 units (1.0 mL) capacity, for the
administration of U-100 insulin.
12. Medicaments (excluding goods of heading numbers 30.02,
30.05 or 30.06) consisting of mixed or unmixed products for
therapeutic or prophylactic uses, put up in measured doses or
in forms or packings for retail sale, as contained in the First
Schedule to the Customs Act under tariff heading number 30.04
of the First Schedule to the Customs Act.
13. An aeroplane or ship imported by, or supplied to the State or a
14. Repair of an aeroplane or ship used in international commercial
services (whether or not belonging to the State or a State corporation).
15. Any good which is supplied to a destination outside the territory
of Trinidad and Tobago.
Chap. 81:07 16. Any good which is supplied to a destination within a free zone
under the Trinidad and Tobago Free Zones Act.
17. Any service which is supplied for a consideration that is payable in
currency other than that of Trinidad and Tobago, to a recipient who is
not within Trinidad and Tobago at the time when the service is performed.
Chap. 70:09 18. Prescribed services supplied by an approved enterprise under
the Trinidad and Tobago Free Zones Act to a recipient that is
licensed or registered under the Financial Institutions Act, the
Insurance Act or any other written law that is administered by
the Central Bank of Trinidad and Tobago, as follows:
(a) products and services fulfillment support limited to--
(i) product and services related to application processing
(ii) account establishment and confirmation and database
(iii) provision of information for regulatory reporting;
(b) operational guidance, review and support services limited to--
(i) defining standards for process operations and
(ii) providing process workflow guidance to process owners;
(iii) upgrading and improving processes through ICT
(iv) monitoring process performance benchmarks with in
(c) information technology support services limited to--
(i) defining and maintaining technology architecture and
Government of the Republic of Trinidad and Tobago
MINISTRY OF FINANCE
The Value Added Tax (Amendment to Schedule 2) Order, 2016
This schedule identifies items that are zero-rated.
Any item that has not been identified on this Schedule is subject to VAT at the rate of 12 1/2%
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