I write in respect of a Cabinet Decision Item No. 112 of 18th March 2026, which indicates that on 10th and 11th April 2026, there will be a reduction of the Antigua and Barbuda Sales Tax (ABST) to zero percent (0%) on food and school supplies.
ABST Reduction days list of items to be reduced are as follows:
1. All food items from tariff codes 1000 to 2501 and Biscuits (20089011)
2. School Supplies
* Pencils
* Markers
* Erasers
* Scissors
* Glue
* Pencil Case
* Construction Paper
* Folder
* Binders
* Calculator
* Highlighters
* Shoes
* Crayons
* Coloured Pencils
* Sharpeners
* Glue Sticks
* Ruler
* Notebooks
* Index Cards
* Binder Sheets
* Pens
* Geometry Set
* Graph Paper
* School Uniforms
* School Bags
* Art Supplies
* IT Supplies
* Home Economics Supplies
3. The items listed below under tariff codes should not be reduced to zero percent:
* 2203–2208: Beer and Alcohol
* 2400: Tobacco
* 1400–1300: Manufacturing extract
* 2300: Animal food
* 0600: Live plants
Kindly utilize the zero-rated supplies (sales) line on the ABST 03 form to account for these sales.
For further information and clarification, you may contact the department at 468-9426/30 or e-mail: inlandrevenueservices@ab.gov.ag
Regards,
(Signature)
Commissioner of Inland Revenue
