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Anguilla Launches Consultation On New GST Regime

by Jason Gorringe, Lowtax.net, London
31 May, 2019

The Government of the Caribbean territory Anguilla on May 13, 2019, launched a consultation on draft legislation to introduce the goods component of the territory's new goods and services tax.

Anguilla had originally proposed introducing a GST from 2017 but delayed implementation. The territory is now intending to stagger its implementation, first by introducing GST on goods only from June 2019. In 2021 services would be added to the tax base, and the environmental levy and communications levy will be subsumed. It will then further expand the coverage of the levy to additional services from 2023.

The territory is seeking comments on the following draft bills:

  • The Customs Service Fee Bill 2019
  • The Interim Goods Tax Bill 2019; and
  • The Excise Tax Bill 2019

The goods component will involve also the introduction of a new "International Trade Tax Structure" featuring:

  • A reduction in the number of import duty rates from eight to four;
  • A reduction of the effective weighted average import duty tariff rate from 12.9 percent to 8 percent.
  • The creation of a Customs Service Fee (CSF) at a rate of one percent;
  • The creation of a modern excise tax regime incorporating selected items; and
  • The transformation of the customs surcharge into the Interim Goods Tax (IGT).

When the services component of GST is fully rolled out, the IGT will be repealed.

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