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