JIS News

The Ministry of Finance and the Public Service has communicated to the Ministry of Education that a special waiver has been put in place for schools to be relieved of the 10 percent General Consumption Tax (GCT) now payable on the supply of electricity.
Schools are required to submit a letter to the Commissioner of the Inland Revenue Department requesting Zero Rated Status, in order for them to benefit from the waiver. The letter must be accompanied by a recent copy of a Jamaica Public Service Company (JPS) utility bill, which will serve as a proof of contract with the electricity company.
The Inland Revenue Department will then stamp the document for presentation to the JPS for the waiver to be applied to the school’s account.
Schools are urged to make every effort to ensure that letters are prepared and dispatched to the Inland Revenue Department as soon as possible, so as to secure waivers in the shortest possible time.

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