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Topic: A few items taxed under the new budget.

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MZ Teacha
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A few items taxed under the new budget.

I dont know about you... but this more than spells riot to me. Check out this list of taxed items n this is just a selected few.


Health 
1. The following substances 
i) All drugs specified in the Fourth Schedule (List 4 Drugs) to the Food and Drugs 
Regulations, 1975 reinstated as zero-rated] 
(ii) All drugs used primarily in the treatment of asthma; 
(b) diagnostic reagents used for the testing of dextrose in the *lo** and glucose, protein, ketones and pH in the urine; 
(c) any of the following (
i) tropical antifungal preparations 
(ii) scabicides and pedicuticides; 
(iii) anthelmintics; 
(iv) haemorrhoidal preparations in ointment or suppository form; 
(v) analgesics and anti-inflamatory agents; 
(vi) surgical gloves, including disposable, sterile and those made of latex rubber; 
(vii) cough and cold preparations 
(viii) antacids; 
(ix) band aid; 
(x) anti-histamines; 
(xi) preparations for acne and eczema; 
(xii) olbas oil, vaso constrictors, vaso dilators and other drugs used to loosen congestion; 
(xiii) ophtalmic drops and washes; 
(xiv) antiseptics and disinfectants; 
(xv) simple single constituent medicines packaged in small containers used for first aid; 
(xvi) rubbing alcohol; 
(xvii) bay rum. 

2. Any  
(a) medical, dental, surgical, ophthalmic or veterinary instruments or components; 

(b) [orthopaedic appliances, surgical belts, trusses, splints and other fracture appliances, artificial limbs, eyes, teeth and other artificial parts of the body, hearing aids, other appliances which are worn or carried or implanted in the body to compensate for any bodily defect or disability, canes and crutches designed for use by the handicapped and eye glasses and contact lens used for the treatment or correction 
of a defect in vision on the written prescription of an eyecare professional reinstated as zero-rated.] 

(c) laboratory appliances (including electromedical apparatus) and apparatus used for X-rays or radiation from radioactive substances; 

(d) water quality monitoring equipment and seals and equipment used by healthcare personnel; 

(e) parts and accessories for any of the foregoing (except in respect of items in (b)). 

4. Medical and surgical prostheses including surgical implants and ileostomy, colostomy 
and similar abilities designed to be worn by human beings. 
5. Artificial breathing apparatus for individuals afflicted with respiratory disorder. 
6. Any medical equipment approved by the Chief Medical Officer. 
7. Bandages and gauze. 
8. Goods which are acquired by or on behalf of a private hospital. 
9. Supply of services by a private hospital. 

Education

10. Printed matter, articles and materials classified under Tariff Heading 49.01 to 49.05 
such as  
(a) brochures, pamphlets and leaflets for religious purposes and books other than 
schoolbooks and booklets 
(b) newspapers journals and periodicals, whether or not illustrated 
(c) children's picture books and painting books; 
(d) maps and hydro-graphic charts and similar charts of all kinds, including atlases, wall 
maps and topographical plans, printed globes (terrestrial or celestial). 

11. (a) Stationery and educational apparatus and equipment (including those used for 
games and physical training) for use in a private educational institution. 
(b) school buses which are purchased by or on behalf of a private educational institution. 
(c) Goods purchased by a private educational institution. 

10. Printed matter, articles and materials classified under Tariff Heading 49.01 to 49.05 such as  
(a) brochures, pamphlets and leaflets for religious purposes and books other than schoolbooks and booklets 
(b) newspapers journals and periodicals, whether or not illustrated 
(c) children's picture books and painting books; 
(d) maps and hydrographic charts and similar charts of all kinds, including atlases, wall maps and topographical plans, printed globes (terrestrial or celestial). 
11. (a) Stationery and educational apparatus and equipment (including those used for games and physical training) for use in a private educational institution. 
(b) school buses which are purchased by or on behalf of a private educational institution. 
(c) Goods purchased by a private educational institution. 
Miscellaneous 

12. Sports equipment (including clothing) specifically designed for use in the following 
sports (
a) basketball; 

(b) boxing; 
(c) cricket; 
(d) football; 
(e) hockey 
(f) netball, 
(g) table tennis; 
(h) track and field; 
(i) volley ball; 
(j) dominoes; 
(k) badminton; 
(l) cycling; 
(m) golf; 
(n) lawn tennis; 
(o) rugby; 
(p) softball; 
(q) squash; 
(r) swimming. 
13. Goods acquired by or on behalf of the Boy Scouts or Girl Guides Associations of 
Jamaica or any other youth organization. 
14. Insurance payable in respect of buses used for public passenger transport. 
15. Any payment of agency fees, commissions or other similar payment to a person who 
does not reside in Jamaica, in respect of arrangements made by that person for the 
transportation of goods to or from Jamaica. 

Energy Saving Devices 

16. The following lighting equipment (
a) compact fluorescent lamps and ballast; 
(b) fluorescent tube fixtures and tubes; 
(c) circular fluorescent lamps; 
(d) fluorescent ballasts; 
(e) high intensity discharge fixtures and bulbs. 
(f) fibre glass panels for skylighting. 
17. Automated, electronic or computerized lighting control systems including occupancy 
sensors and photocells 
for such systems. 
18. Solar panel' and tubes for solar water heating systems. 
19. Solar cells designed to produce electricity from the sun. 
20. Apparatus or machinery designed to produce motive power, heat, light or electricity 
through the utilization of renewable sources of energy, for example, sun, wind and water. 
Coverings and Container

_

22. Coffins. 
23. Freshly squeezed fruit juices. 
24. Ice 
25. Marl, sand, gravel, stone and top soil (to be taxed at 12 1/2%) 
26. Processed cheese packaged by a manufacturer in tins of 1 kilogram or more. 
27. Margarine 
28. Black pepper. 
29. Instant coffee. 
30. Tea. 
31. Chocolate-flavoured drink mix. 
32. Matches. 
33. Toilet paper. 
34. Oral and dental preparations including toothpaste, denture powder and denture fixatives. 
35. Soaps including medicated soaps. 
36. Synthetic detergents. 
37. Laundry bleach. 
38. Floor polish. 
39. Disposable protective bed pads. 
40. Tomato ketchup. 
41. Mosquito destroyer. 
42. Insect sprays. 
43. Computer Equipment 



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