No. 11 of 1994. The Board of Education Act, 1994. 1 ANTIGUA
AND

BARBUDA

I Assent,

James B. Carliisle,
Governor-General.

10th November, 1994.

ANTIGUA AND BARBUDA

No. 11 of 1994.

AN ACT to establish a Board of Education for the execution of
certain education policies of the Government provided in the
Act; to raisemoneys required for the execution of such policies
and to make provisions for other matters connected therewith.

[ 24th November, 1994. ]

ENACTED by the Parliament of Antigua and Barbuda as
follows-

1. This Act may be cited as the Board of Education Act, 1994. short title.

2. In this Act- Interpretation.

"annual income" means the total salary or wages including
overtime payment.

"Board" means the Board of Education established under
section 3.

"Commissioner" the Commissioner of Inland Revenue or
any person acting for the time being as Commissioner.

"Fund means the Education Fund established under sec-
tion 22.

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AND

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Establishment of
the Board.

Composition of
the Board.

Resignations and
revc?cations.

2 The Board of Education Act, 1994. No. 11 of 1994.

"House" means the House of Representatives.

"levy" means the education levy imposed under section 13.

"Minister" means the Minister of Government responsible
for education.

3. (1) For the purposes of this Act there is established a Board
to be known as the Board of Education in which the Funds
established under this Act shall be vested and which shall subject
to the provisions of this Act be responsible for adrmnistering the
Fund.

(2) The Board shall be a body corporate with perpetual
succession and common seal and shall, in its corporate name, be
capable of suing and being sued, and subject to the provisions of
this Act, of purchasing or otherwise acquiring, holding, charging
and alienating real or personal property and of doing or perform-
ing such acts as bodies corporate may by law do or perform.

(3) The seal of the Board shall be kept in the custody of the
Executive Secretary and shall not be affixed to any instrument
except by authority of aresolution of the Board, andsealing of any
instrument shall be authenticated by the signature of the chairman
and of such otherperson as the Boardmay appoint forthe purpose.

4. (1) The Board shall consist of such number of persons, not
being less than seven, as the Cabinet may from time to time
determine.

(2) The members of the Board shall, subject to the approval of
thecabinet, beappointedby the Minister by instrument in writing
and shall hold office for a period of three years.

(3) The Minister shall appoint one of themembers of the Board
to be chairman and another to be deputy chairman.

(4) If the chairman, deputy chairman or any other member is
unable to act, the Minister may appoint any person to act in the
place of such chairman, deputy chairman or other member.

5. (1) Any member of the Board, other than the chairman m y
at any time resign his office by inspxnent in writing addressed
to the Minister and transmitted through the chairman, md from
the date of receipt by the Minister of such instrument saach
member shall cease to be a member of the Board.

No. 11 of 1994. The Board of Education Act, 1994. 3 ANTIGUA
AND

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(2) The Chairman may at any time resign his office by
instrument in writing addressed to the Minister and such resigna-
tion shall take effect as from the date of the receipt by the Minister
of such instrument.

(3) The Minister may at any time and with the approval of the
Cabinet revoke the appointment of any member if he t h d s it
expedent to do so.

6. A member of t5e Board who is directly or indirectly Disclosure.
interested in a transaction made or proposed to be made by the
Board-

(a) shall disclose the nature of his interest at a meeting
of the Board; and

(b) shall not take part in any deliberation or decision of
the Board with respect to that transaction.

7. (1) The Board shall meet from time to time, but s h d meet Meetings of the
at least once every month. ~ o a r d .

(2) Minutes of each ~ e e t i n g shall be kept in proper form by
such officer of the Board as the Board may appoint for the
purpose, and shall be confirmed by the Board at its next meeting
and signed by the Chaifim or deputy chainnan as the case may
be.

8. The quorum for any meeting of the Board shall be five W O ~ P ~ .
including the chainnan or deputy chairman, one of whom shall
preside at all meetings; and the Board may act notwithstanding
a vacancy in its membership.

9. (1) The Minister shall at thebeginning of each financial year Functions of the
forward to the Board Government policies relating to matters Board.
provided under this Act, includiing-

(a) priorities for the pwposes of utilizing the sums
provided by the Fund.

(b) the areas of studies and training for the award of
biersslries, financial assistance m d schohships;

(c) guidelines for dmhistering md managing the text-
book rrssistarmce scheme; and

ANTIGUA 4 The Board of Education Act, 19%. No. 11 of 1994.
AND

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(d) directives on any other matter that the Minister may
see fit.

(2) The Board may do such other things as may promote and
further the purposes of this Act.

~ o a r d to prepare 10. (1) The Board shall in respect of each financial year
report and prepare-
estimates.

(a) a comprehensive report in respect of all transactions
of the Board. The report shall include the state of
progress on all programmes executed by the Board,
the achievement and failures on any of the pro-
grammes on which sums of money have been ex-
pended by the Board;

(b) estimates of the resources in the Fund that are
available to the Board and the expenditure to be spent
on programmes for the next financial year.

(2) The report prepared under subsection (1) together with the
auditors report of the accounts of the previous year shall be
submitted to the House by the Minister at least thrrty days before
the commencement of the Budget Session of Parliament.

(3) The House shall consider the reports specified in section 10
and with reference to the estimates approve the total amount
which it may authorise to be spent on projects authorised by this
Act.

Appointment and 11. (1) There shall be an Executive Secretary of the Board who
function of shall be appointed by the Cabinet.
Executive
Secretary. (2) The Executive Secretary shall be the Chief Administrative

Officer of the Boardand shall, subject to the provisions of this Act
and the general directions of the Board, be responsible for the.
direction of the staff and for the management of the Board.

staff of the Board. 12. (1)TheExecutive Secretary may, froin time to time, acting
upon the advice of the Board, appoint persons to be officers or
employees of the Board.

(2) The term and conditions of employment of officers and
employees of the Board shall be prescribed from time to time by
the Minister and shall be no less favourable than those prescribed
for public servants of similar grades.

No. 11 of 1994. The Board of Education Act, 1994. 5 ANTIGUA
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13. For the financial years 1994,1995 and 1996 there shall be Charge of
charged, levied and collected on the income of every person to education levy.

whom this Act applies a levy at the rates specified in section 14.

14. (1) The first six thousand, five hundred dollars ($6,500.00) Rates of levy and
of the annual income of every person to whom this Act applies exemption.
shall be exempted from the payment of the levy.

(2) The levy charged under this section shall be paid monthly
or weekly as the case may be.

(3) Subject to subsection (1) the following rates shall be levied
on the remainder of all salaries and wages after deduction of the
first six thousand and five hundred dollar-

(a) two and a half percentum (2.5%) of any annual
income between six thousand, five hundred dollars
($6,500.00) to sixty thousand dollars ($60,000.00).

(b) five percentum (5%) of any portion of any annual
income over sixty thousand dollars ($60,000.00).

(5) In respect of each weekly or monthly period for which an
employee is paid wages, the employer shall deduct for such
weekly or monthly period the prescribed percentage in relation to
the salary or wages paid to the employee.

15. Any person in Antigua and Barbuda who- Liability to pay
levy.

(a) is sixteen (16) years old or more and is gainfully
employed or is self employed; and

(b) receives an annual income of six thousand, five
hundred dollars ($6,500) or more

is liable to pay the levy chargeable under section 13.

16. The Commissioner shall, on application by any person to Application for
whom section 14 applies, exempt such person from the payment exemption.
of the levy if such person satisfies hlm that, his annual income is
less than the annual income exempted under section 14.

17. (1) Every employer shall deduct the levy at the rate Employer to
prescibed in Section 14 from the monthly or weekly wages of deduct levy from
every person employed by him. employees wages.

ANTIGUA 6
AND

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Payment by self
employed
persons.

Payment of
penalty for
default.

Commissioner of
Inland Revenue to
collect levy.

Employer to
submit list of
employees.

The Board of Education Act, 19%. No. 11 of 1994.

(2) Any levy deducted by an employer under this section shall
be paid to the Commissioner on or before the seventh day of each
month.

18. (1) Every self employed person shall pay the levy pre-
scribedin section 14 to the Commissioner on or before the seventh
day of each month.

(2) Any person who fails to comply with this section is guilty
of an offence and is liable on summary conviction to a fine of
twenty thousand dollars ($20,000) or to a term of imprisonment
for twelve (12) months.

19. Any person who fails to pay all or any portion of the levy
on the due date prescribed under sections 17 and 18 shall pay a
penalty of six percentum per month of the amount of levy in arrear
in addition to the sum due, from the date prescribed to the date of
payment.

20. (1) The Commissioner shall be responsible for the compu-
tation, collection and recovery of the levy.

(2) The functions conferred upon the Commissioner by this
Act shall be exercised by him or by an officer authorised by him
in writing.

(3) The provisions of the Inland Revenue Administration Act
apply to this Act in the same manner as it applies to the levying,
collection and recovery of taxes and revenues of the Government.

21. (1) On or before the 30th January of each year, every
employer shall submit to the Commissioner, acomplete list of the
names and annual income paid by him to each employee on the
list.

(2) Every self-employed person shall submit to the Commis-
sioner on the 30th day of January of each year the annual income
received by him as salary.

(3) The Commissioner shall, after the 30th January of each
year, andnot later than the 14th February, publish in the Gazette,
anotice requesting all employers and self-employed persons who
havenotcompliedwith subsection (1) or subsection (2) to forward
the required particulars within fourteen (14) days of the publica-
tion of the notice.

No. 11 of 1994. The Board of Euucation Act, 1994. 7 ANTIGUA
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(4) Any employer or self-emplo yed person who fails to comply
with the request in the notice is guilty of an offence and is liable
on summary conviction to a f i e of ten thousanddollars ($10,000)
or to imprisonment for six (6) months.

22. (1) There is established for the purposes of this Act aFund Education Fund.
to be known as the Education Fund which shall be administered
by the Board.

(2) There shall be paid into the Fund-

(a) all proceeds of the levy raised and collected under
section 13;

(b) all moneys which may from time to time be appropn-
ated by Parliament for the purposes provided by this
Act;

(c) donations and endowments given to the Board for the
purposes of the Act;

(d) such other moneys as the Board may, from time to
time, raise through its activities.

23. (1) All moneys raised and collected under this Act or Moneys collected
received for the purposes of this Act shall be paid into a general and under

the Act to be paid deposit account in a bank, approved by the Minister of Fiance, into the Fund.
called the "Board of Education Fund.

(2) Disbursement from this account shall be made only upon
the written instructions of the Minister responsible for education.

(3) There shall also be an account at a bank approved by the
Minister of Fiance called the "Board of Education Project arid
Services Accounts" into which funds shall be placed from the
general account and from which expenses relating to supplies
purchased and services rendered for the Board shall be met,

(4) There shall be a third account at a Bank, approved by the
Minister of Finance called the "Board of Education Administra-
tion Accounts" into which funds shall be placed from the general
accounts and from which expenses relating to the adrmnistration
of the Board shall be met.

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AND

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Audit of accounts. 24. (1) The Board shall cause to be kept proper books of
accounts, and other books and records in relation thereto, in which
shall be recorded all financial transactions of the Board.

(2) The accounts of the Board shall be prepared in such form
and at such times as the Minister may drect, and shall be audited
annually by such person as the Board, with the approval of the
Minister of Finance may appoint.

(3) The Director of Audit, or such person as the Director of
Audit may nominate, shall at all times have the right to inspect the
accounts of the Board and to report thereon.

(4) The Board shall submit to the Minister every account,
certified by the appointed auditor in accordance with subsection
(2) within thirty days of the date of such certificate.

(5) The Minister shall as soon as possible after receiving of an
account in accordance with subsection4, lay acopy thereof before
Parliament.

Offences and 25. (1) Any person who incompliance with section 17 deducts
penalties. the levy imposed under section 13 from the wages of any

employee and fails to pay the same to the Commissioner on the
prescribed date is guilty of an offence and is liable on summary
conviction to a fine of twenty thousand dollars ($20,000) or to
imprisonment for twelve (12) months.

(2) Any person who fails to comply with any provisions of the
Act for which no penalty is prescribed is guilty of an offence and
is liable on summary conviction to a fine of ten thousand dollars
($10,000) or to imprisonment for six (6) months.

Regulations. 26. The Cabinet may make Regulations for giving effect to
this Act,'and in particular make regulations-

(a) for the management and control of the Fund;

( b for keeping records of accounts, books and forms to
be used;

(c) for prescribing anything required to be prescribed by
this Act.

NO. 11 of 1994. The Board of Education Act, 19%. 9 ANTIGUA
AND

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Passed the House of Representatives this Passed the Senate this 4th
16th day of August, 1994. day of October, 1994.

B. Harris,
Speaker.

M. Percival,
President.

S. Walker, S. Walker,
Acting Clerk to the House of Representatives. Acting Clerk to the Senate.

Printed at the Government Printing Office, Antigua and Barbuda,
by Rupert Charity, Government Printer

-By Authority, 1994.
1000-11.94 [Price $4.001