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	Do you already have an Internet account with us? Sign in now for access to Online Services. Username: Password: Forgot your password? Internet accounts are provided free of charge to all taxpayers. If you don't have a UserName and Password, you may select this link to Establish a New Account.   About services About tax types About tax due dates About licences About forms About publications Find a Collectorate Motor Vehicle Registration Dictionary of Tax Terms Tax Exemption & Relief Tax Bulletins & Advisories				Tax Types: Special Consumption Taxes (SCT) You may select each link below for an explanation of the tax, who is expected to pay it, when it is due, associated penalties and interest as well as additional information. What is Special Consumption Tax (SCT)? Who accounts for SCT? Information on how to register or file Due Date(s) Penalties & Interest Exemption & Relief If you are seeking more detailed information on this tax type please click here. Explanation of Special Consumption Tax - Full List What is Special Consumption Taxes (SCT)? Special Consumption Tax is a tax on prescribed goods including petroleum products, tobacco products and alcoholic beverages with the tax rates varying according to whether the item is manufactured in Jamaica or imported. Who accounts for SCT? Special Consumption tax is paid by manufacturers and importers of prescribed goods including petroleum products, tobacco products and alcoholic beverages. Information on how to register and file To apply for registration, a person must complete a GCT Application For Registration form - GCT 1. The form may be obtained from a Collectorate or online by clicking download forms. To be able to register for GCT, a person must have a valid Taxpayer Registration Number (TRN). The application form for TRN (TRN 1) may be obtained from a Collectorate, the TRN office or online by clicking download forms. Due Date(s) Follow this link to locate information on due dates for Special Consumption Tax. Penalties & Interest Follow this link to locate information on penalties and interest for Special Consumption Tax. Exemption and Relief Follow this link to locate information on exemption and relief for Special Consumption Tax. back to top

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