|The following exceptions covered under Income Tax Act:
- Emoluments paid to the Governor-General and an Acting Governor General under any provisions of the Governor General Act.
- Income of any Government institution or Department.
- Income of any corporation or association organized and operated exclusively
for religious, charitable, scientific or educational purposes.
- Income of an approved fund.
- Income from a scholarship, exhibition, bursary or any other similar
educational endowment held by a person receiving full time instruction at
a University, college, school or other educational establishment.
- Material allowance to persons employed as teachers in any educational
- Income accruing to a body corporate resident in the island in its
capacity of trustee under a qualified unit trust scheme.
- Interest paid by the Commissioner of Inland Revenue to any person
under the Income Tax Act.
- An individual certified as disabled by the Minister of Social Security
on the advice of a Chief Medical Officer.
- An individual who has attained age sixty five (65) is exempt from tax on $45,000.00 of income
from any source.
- An individual
who is age fifty-five and over and in receipt of a pension from a statutory
pension scheme or a superannuation scheme approved by the Commissioner is
exempt from $45,000.00 of income from pension and any other source.
- An individual below age fifty-five and in receipt
of a pension from an approved Superannuation or statutory pension scheme is
exempt on $45,000.00 of the pension income.
|The following exceptions covered under Transfer Tax Act:
- Any transfer by the Government of Jamaica, Parish Council or the Kingston
and St. Andrew Corporation of property belonging to the transfero.r
- Transfers of securities in the course of business on the Jamaica Stock
- Transfers by way of gift to an approved institution organized and
operated exclusively for charitable purposes.
| The following exceptions covered under Contractors Levy:
- A Ministry or Department of Government
- A Statutory body or Authority
- A registered company in which the Government or any agency of the
Government holds not less than fifty one percent of the ordinary shares.
- Parish Council
- Kingston and St. Andrew Corporation
- Being in the business of construction, transactions involving the
construction of buildings for own use.
- Being in the business of tillage operations, transactions involved
in the tilling of land for own use.
| The following exceptions covered under General Consumption Tax (Goods):
- Travel tickets for international travel
- Raw foodstuff as follows: (a) fresh fruit and vegetables, excluding imported
apples, pears, quinces, apricots, cherries, peaches, nectarines, plums,
sloes, berries, grapes and kiwis; (b) ground provision; (c) legumes; (d)
onions and garlic; (e) meat; (f) poultry; (g) fish, crustacean or mullosc,
which contain no additive and which is not subject to any process other
than - (i) freezing, chilling, salting or packaging, (ii) slicing, mincing,
grinding, dicing or chopping; or (iii) natural drying. (This does not include
the juicing of fruits.)
- Milk (including condensed and powdered skimmed) but excluding flavoured
milk, milkbased products and milk substitutes.
- Cornmeal and cereal flour which is known as counter flour and which is
made from cereal containing thiamine, riboflavin, niacin and iron but no
- Corned beef.
- Pickled mackerel, herring, shad and dried salted fish.
- Canned sardines, herrings and mackerel.
- Infant formulae.
- Bread, buns, bullas, biscuits and crackers. Please note that “crackers"
means small dry bakery products made only of bleached flour and water, with
or without leavening or shortening and salted, the total weight of which
contains not more than ten per cent of sugar and without flavouring, coating
or topping and verified to be such by the Bureau of Standards.
- Sugar (brown)
- Patties that is to say beef or vegetable pies of the description popularly
known by that name in Jamaica.
- Rolled oats.
- Baking flour packaged in quantities of not less than 45.359 kilograms.
- Any live bird, fish, crustacean, mollusc or any other animal of a kind
generally used as or yielding or producing food for human consumption and
- Unprocessed agricultural produce, including produce from stock farming,
fresh water fish farming, forestry cultivation and horticulture supplied
directly at the farm gate.
- Motor spirit, which before being sold is coloured to the satisfaction
of the Commissioner of Inland Revenue, and lubricating oil which are sold
to fishermen for use in commercial fishing and which are so certified by
the Director, Fisheries Division, Ministry of Agriculture: Provided that
with respect to motor spirit the extent of the exemption granted under this
Item shall apply only in respect of fifty per cent of the tax payable.
- Cooking oil.
- Syrup as specified under Tariff Heading No. 21.06 of the First Schedule
to the Customs Tariff (Revision) Resolution, 1972.
- School uniforms and school bags.
- Sanitary towels and tampons specified under Tariff Heading No. 4818.401
of the First Schedule to the Customs Tariff (Revision) Resolution, 1972.
- Food produced exclusively for the feeding programme of a school approved
by the Minister of Education which is not for resale to the general public.
- Solar water heaters specified under Tariff Heading No. 8419.191 and 8419.192
of the First Schedule to the Customs Tariff (Revision) Resolution, 1972.
- Photosensitive semiconductor devices, including photovoltaic cells whether
or not assembled in modules or made up into panels specified under Tariff
Heading No. 8541.40 of the First Schedule to the Customs Tariff Revision)
|The following exceptions covered under General Consumption Tax (Services):
- Includes the following operations of:
- the construction, alteration, repair, extension,
demolition or dismantling of any building or structure, including offshore
installations, that is to say, installation which are maintained or are intended
to be established for underwater exploitation;
- the construction, alteration, repair, extension
or demolition of any works forming or intended to form, part of the land,
including (without prejudice to the generality of the foregoing) walls, roads
works, powerlines, telegraphic-lines, aircraft runways, docks and harbours,
railways, inland waterways, pipelines, reservoirs, water-mains, wells, irrigation
works, sewers, industrial plant and installation for purposes of land drainage,
coast protection or defence;
- which form an integral part of, or are preparatory
to, or are for rendering complete, such operations as are described in paragraphs
(a) to (d), including site clearance, earth moving, excavation, tunneling
or boring laying of foundations, erections of scaffolding, site restoration,
land-scaping and the provision of roadways and other access works.
- Transportation of people within Jamaica.
- The rental of residential property for residential purposes.
- Public postal and telegraph services.
- Services rendered by a charitable corporation or charitable association.
- Medical, dental, nursing, optical and veterinary services and services
provided pursuant to the Professions Supplementary to Medicine Act.
- The provision of Education or training in an educational institution approved
by the Minister of Education.
- Services rendered under a contract of health insurance. (History - inserted
June 2004 – taxable @ 15% September 2003 to June 3, 2004. Exempt prior to
- Services rendered under a contract of life assurance.
- Services performed under a contract the payment for which is by a foreign
government or a multilateral lending agency.
- Services rendered by Legal Aid Clinics and under the Poor Prisoners’ Defence
- Services rendered by a corporation as defined in the Registration (Strata
Titles) Act in pursuance of the powers and duties specified in that Act.
- The supply of water (excluding bottled water) to the public.
- The supply of electricity to or for the public.
- The supply of sewerage disposal services.
- The following financial services: (a) the exchange of money; (b) the payment
or collection of a cheque; (c) the issue of a letter of credit, traveler’s
cheque, bank cheque, postal note, cash card, credit card or money order;
(d) the issue, allotment, drawing, acceptance, endorsement, transfer of
ownership, or payment of a debt security; (e) the issue, allotment, or transfer
of ownership of an equity security or a participatory security; (f) underwriting
or subunderwriting the issue of an equity security, debt security, or participatory
security; (g) the provision of credit under a credit contract; (h) the
assignment of any hirepurchase agreement; (i) the provision of a guarantee,
indemnity, security, or bond in respect of the performance of obligations
under a cheque, credit contract, equity security, debt security, or participatory
security, or in respect of the activities specified in paragraphs (b) to
(h); (j) the provision or transfer of ownership, of a life assurance contract
or the provision of reinsurance in respect of any such contract; (k) the
provision or transfer of ownership of an interest in a superannuation scheme;
(l) the provision or assignment of a futures contract through a futures
exchange; (m) the payment of dividends and interest; (2) In paragraph (1)
"equity security" means an interest in or right to share in
the capital of a body corporate; "participatory security" means
an interest or right to participate in any capital assets, earnings, or
other property of any person, including an interest in a unit trust but
not in an equity security.
- Services rendered by the Jamaican Branch of the Red Cross Society.
- Services rendered by the St. John's Ambulance Brigade.
- Services rendered by the Boy Scouts and Girl Guides Association of
Jamaica and any other youth organization or association approved by the Minister.
- Services (excluding catering services) rendered at a port or international
airport in Jamaica in connection with the importation or exportation of goods
or the transportation of people into or out of Jamaica.
- The rearing of animals or the growing of crops under a contract for
| Exemption and relief are given upon application for waiver.
|The Minister of Finance is empowered to grant exemptions to any purpose or
organization, if he is satisfied that either the purpose or organization is
of a social, religious, cultural or educational nature.
|The Government has put in place mechanisms by which persons may seek relief
from Property Tax where special circumstances apply. There are three types
of relief, namely Statutory Relief, Agricultural De-rating and Special Discretionary
- Statutory Relief: This is granted in cases where the valuation, based
on the potential use of the land, is higher than the current use. For example;
many persons own property and live in an area, which was originally classified
as residential, but has now become commercial. In such a case, the valuation
will reflect the potential of the highest and best use of the land for offices
- Agricultural De-rating: This is granted for a period of up to three years
for land used primarily for agriculture. These applications should be sent
to the Land Taxation Relief Board.
- Special Discretionary Relief: This is granted by Ministry of Finance
in cases of hardship. For example; pensioners and other persons with fixed
income as well as the aged and persons with disabilities. Theses applications
should be sent to the Parish Review Committee through the local authorities.
The Committee will make recommendations to the Ministry of Finance and
is applicable for one year only.
|An employer who proves to the satisfaction of the Collector of Taxes that his gross monthly payments of emoluments to employees during the period of twelve months did not exceed fourteen thousand four hundred and forty–four dollars ($14,444.00).
Ministries and Departments of Government
The Kingston and St. Andrew Corporation
Subject to the list of Statutory Bodies and Government Companies appearing in the 4 th Schedule to the HEART Act, Statutory Bodies, Authorities or Companies in which Government or any Agency thereof, holds not less than 51% of the Ordinary shares.
| Females over 60 years while unemployed and males over 65 while unemployed are exempt, however females over 65 years and males over 70 years although employed are exempted. All persons under the age of 18 years of age.
Exemptions of payment are granted to the Diplomatic core for fees. Ambulances registered and approved by the Ministry of Health are exempted from registration fees. Fire engines and other fire fighting vehicles used by the Jamaica Fire Brigade are exempted from the registration fees.
| The following employers shall, subject to subsection (3), not be liable to pay employer’s tax under the Act;
- A Ministry or department of Government
- A statutory body or authority
- A company registered under the Companies Act, being a company in which the ‘Government holds not less than fifty-one per centum of the ordinary share (hereafter in the section as a prescribed company);
- Any Parish Council
- The Kingston and St. Andrew Corporation;
- The University of the West Indies.