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British Virgin Islands Tourism Levy Takes Effect

by Mike Godfrey, Lowtax.net, Washington
04 September, 2017

British Virgin Islands visitors are now subject to a USD10 environmental and tourism levy, which was introduced on September 1, 2017.

The levy is being collected on arrival at all ports of entry, and the money raised will be used to fund protection of the territory's environment, including activities related to environmental protection and improvement, minimizing climate change, maintaining developing tourism sites, and other tourism activities.

On arrival at an air or sea port of entry, a visitor's Entry and Departure (ED) card will be stamped by an immigration officer. The visitor will present the stamped ED card to a customs officer who will collect the levy and issue an environmental and tourism levy ticket.

The levy applies to all visitors aged three years and older, with the following persons exempt: residents and belongers, non-residents two years or under, officers of the Eastern Caribbean Supreme Court, guests of the territory government, official representatives of the government of any country/territory, persons accorded diplomatic privileges in accordance with the Diplomatic Privileges Ordinance, and persons exempted by the Minister of Finance by order published in the government gazette.

Other exempt persons include visitors arriving in the British Virgin Islands on a second or subsequent occasion in the course of the same visit, persons in transit who on arrival do not leave the airport or dock, and crew of vessels and cruise passengers arriving in the territory via cruise lines.

Belongers residing outside of the territory are not required to pay the levy but must provide the immigration officer with their Belongers Card or British Virgin Islands passport as proof of their status.

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