Shoppers have one final day to take advantage of the government’s temporary tax relief, as the second and final day of zero-rated ABST on food and school supplies is now underway.

The initiative, which began yesterday, allows consumers to purchase a wide range of essential items without paying the Antigua and Barbuda Sales Tax (ABST), as part of efforts to ease the cost of living.

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

A comprehensive list of school supplies also included in the zero-rated category features 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.

Items excluded from the measure remain unchanged and include beer and alcohol, tobacco, manufacturing extracts, animal feed and live plants.

Retailers have been instructed to record qualifying sales using the zero-rated line on ABST forms, while consumers are being encouraged to confirm eligible items at the point of purchase.

With the initiative ending at midnight, increased activity is expected across supermarkets and retail outlets as shoppers make last-minute purchases to benefit from the temporary tax break.