In exercise of the power conferred by section 117 of the Value Added Tax Act, No. 3 of 2010, the Minister makes the following Regulations:
[Published 7th April 2015, Extra-Ordinary Gazette No. 18 of 2015.]
1. CITATION.
These Regulations may be cited as the Value Added Tax (Amendment) Regulations, 2015.
2. INTERPRETATION.
In these Regulations “Harmonised System Code” means the Common External Tariff of the Caribbean Common Market based on the Harmonised Commodity Description and
Coding System under the Customs Tariff Act, Cap 20.06; “principal Regulations” means the Value Added Tax Regulations, No. 38 of 2011.
3. AMENDMENT OF REGULATION 33 AND SCHEDULE 4.
The principal Regulations are amended by repealing regulation 33 and Schedule 4.
4. AMENDMENT OF PRINCIPAL REGULATIONS.
The principal Regulations are amended by adding new regulations 43, 44, 45, Schedule 4 and Schedule 5 as follows “43. Exemption of VAT on food
(1) Subject to subsections (2) and (3), the supply of food shall be exempt from tax.
(2) The foods specified in Schedule 4 are exempt from tax.
(3) For the purposes of this section, “food” does not include
(a) prepared food or meals supplied by a restaurant, cafeteria, snackette, deli or place of public entertainment or other similar establishment;
(b) items set out pursuant to Chapter 1 of the Harmonised System Code under the Customs Tariff Act, Cap 20.06, such as live animals;
(c) items set out pursuant to Chapter 6 of the Harmonised System Code under the Customs Tariff Act, Cap 20.06, such as live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage;
(d) items set out pursuant to Chapter 13 of the Harmonised System Code under the Customs Tariff Act, Cap 20.06, such as Lac, gums, resins and other vegetable saps and extracts;
(e) items set out pursuant to Chapter 14 of the Harmonised System Code under the Customs Tariff Act, Cap 20.06, such as vegetable plaiting materials.
44. Exemption of VAT on medicines
(1) Subject to subsection (2), the supply of medicines shall be exempt from tax.
(2) For the purposes of this section, “medicines” includes the medicines set out under Chapter 2106.90.30, 2106.90.90.10, 3002.10.00 to 3002.90.00, 3003.10.10 to
3003.90.90 and 3004.10.10 to 3004.90.90 of the Harmonized System Code under the Customs Tariff Act, Cap 20.06.
45. Exemption of VAT on funeral expenses
(1) Subject to subsection (2), funeral expenses shall be exempt from tax.
(2) For the purposes of this section, “funeral expenses” means a supply of goods and services provided exclusively by a licenced funeral home or other entity licenced to provide funeral arrangements as set out in Schedule 5.”.
Schedule 4 (regulation 4)
FOODS EXEMPT FROM TAX
Chapter 2
Headings 0201 to 0210
Fresh, chilled, frozen, salted in brine, dried or smoked meat of swine, poultry, bovine sheep and goat etc.
Chapter 3
Headings 0302 to 0307
Fresh, chilled, frozen, salted in brine, dried or cooked, whether or not shellfish,crustaceans
Chapter 4
Headings 0401 to 0410
Milk, cream, yogurt, milk products, butter, dairy spread, cheese, curd, bird eggs, natural honey and edible products of animal origin not elsewhere specified or included
Chapter 5
Heading 0504 only
Gut, bladders and stomachs of animals
Chapter 7
Headings 0701 to 0714
Edible vegetables and certain roots and tubers
Chapter 8
Headings 0801 to 0814
Edible fruits and nuts, peel of citrus fruits or melons
Chapter 9
Headings 0901 to 0910
Coffee, tea, mate and spices
Chapter 10
Headings 1001 to 1008
Wheat, meslin, rye, barley, oats, maize, rice, grain sorghum, buckwheat, millet, canary seeds and other cereals
Chapter 11
Headings 1101 to 1109
Flour, groats, meal, pellets, grains, flakes, inulin, malt, powder, granules, starch, flour of legumes, vegetables, wheat, potatoes, cassava, arrowroot, sago, banana, plantain, corn, peas, beans, Jerusalem artichokes, salep, rice, oats and other tubers and similar roots
Chapter 12
Headings 1201 to 1214
Seeds, nuts, fruit, spores, hop cones, plants, parts of plants, seaweed
Chapter 15
Headings 1501 to 1518
Poultry, bovine, ovis, fish, other mammals and vegetables fats and oils, soya bean oil, ground oil nuts, olive oil, palm oils, sunflower oil, safflower oil, coconut oil, babassu oil, rape oil, mustard oil, colza oil, jojoba oil, margarine, imitation lard and shortening
Chapter 16
Headings 1601 to 1605
Sausages, prepared or preserved meats, extract and juices of meat, fish and crustaceans, prepared or preserved fish, caviar and caviar substitute and mollusks
Chapter 17
Headings 1701 to 1704
Sugar, molasses, sugar syrup, sugar, chewing gum, confectionery
Chapter 18
Headings 1801 to 1806
Cocoa and cocoa preparations
Chapter 19
Headings 1001 to 1905
Malt extract, food preparations, pasta, tapioca, corn flakes, corn curls, cereals, bread, pastry, cakes, biscuits, wafers, communion wafers, rice paper and empty cachets for pharmaceutical
Chapter 20
Headings 2001 to 2009
Prepared or preserved vegetables, nuts, fruit and other edible parts of plants, tomatoes, mushrooms, jam, jellies, marmalade, nuts paste, fruit juices
Chapter 21
Headings 2102 to 2106
Extracts, yeast, sauces, condiments, seasoning, mayonnaise, tomatoes paste, ketchup, soups, broths, ice cream, popsicles, icicles, pepper sauce and other food preparation not elsewhere specified
Chapter 22
Headings 2201, 2202, 2208.90.10, 2208.90.20 and 2209.00
Waters, aerated waters, drinks and non-alcoholic beverages
Chapter 23
Heading 2302
Bran
Chapter 25
Sub-Headings 2501.00.10, 2501.00.20 and 2501.00.30
Salt
Chapter 29
2940.00.00
Artificial sweeteners (For example Equal, Sweet’n’Low)
Schedule 5 (regulation 4)
FUNERAL EXPENSES EXEMPT FROM TAX
A supply of the following funeral related services by a licenced funeral home or other
entity licenced to provide funeral arrangements:
(1) Embalming
(2) Dressing of a body
(3) Coffins or caskets including the cover and fittings thereof
(4) Morgue and storage
(5) Hearse rental and Transport of the deceased to a burial ground
(6) Lowering devices
(7) Preparation of documents and other professional services by a funeral home
(8) Funeral arrangements including funeral services
(9) Arrangement of conference with family of the deceased
(10) Forwarding and receiving of the remains of deceased persons
(11) Disposal of the remains of the dead and arrangements thereof
(12) Services of one undertaker to another in connection with a specific funeral
(13) Digging, preparation and filling of graves
(14) Use of a chapel of rest
Made this 7th day of April, 2015.
TIMOTHY S. HARRIS
Minister responsible for Finance