The government’s two-day tax relief measure has officially commenced today, with the Antigua and Barbuda Sales Tax (ABST) reduced to zero percent on a wide range of food items and school supplies.

The initiative, which runs on April 10 and 11, was approved by Cabinet and is aimed at easing the cost of living for households by lowering the price of essential goods.

According to a notice from the Inland Revenue Department, all food items within tariff codes 1000 to 2501, along with biscuits, qualify for the tax break.

A detailed list of school supplies also included in the zero-rated category comprises pencils, markers, erasers, scissors, glue, pencil cases, construction paper, folders, binders, calculators, highlighters, shoes, crayons, coloured pencils, sharpeners, glue sticks, rulers, notebooks, index cards, binder sheets, pens, geometry sets, graph paper, school uniforms, school bags, art supplies, IT supplies and home economics supplies.

The department noted that certain items remain excluded from the measure and will not be reduced to zero percent. These include beer and alcohol, tobacco, manufacturing extracts, animal feed and live plants.

Businesses have been instructed to account for these sales using the zero-rated line on the ABST 03 form.

The start of the initiative is expected to drive increased shopping activity, as consumers move quickly to take advantage of the temporary tax relief.