Berkeley Clock, The Circus, St. Kitts
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Farmers

Farmers will benefit when they supply locally produced or manufactured agricultural products that are exempted from VAT, such as poultry, eggs, fish, vegetables, fruits, flowers, pigs, goats, cows and their related products but does NOT include produce sold by a retailer or supermarket.( See paragraph 14 of the Third Schedule of the VAT Act for further details).

In addition, farmers must be aware that the supply of various Agricultural and Fishing inputs are also exempted from VAT.

These include:

  • seeds, seedlings, cuttings and fertilizers, pesticides, insecticides(including those for household use for e.g. bop, baygon etc), and other treatments
  • herbicides, fungicides and nematicides
  • animal feed other than food for domesticated animals generally held as pets
  • ventilated boxes and packing films specifically designed for use in transporting unprocessed agriculture products;
  • plant propagation bags;
  • fiber- glass and wooden boats, anchors, G.P.S, compass, V.H.F radio etc
  • Equipment and machinery specifically designed for agricultural and horticultural use

(See paragraphs 26 and 27 of Third Schedule of the VAT Act for further details).

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Contact Us

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The Tax Reform Unit (St. Kitts)
Inland Revenue Department
3rd Floor E.C. Daniel Building
Cayon Street
Basseterre
St. Kitts

Tel: (869) 467-1931
Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

 

The Tax Reform Unit (Nevis)
Inland Revenue Department
Main Street
Charlestown
Nevis

Tel: (869) 469-5521 ext. 2221
Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

 

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