Travel Tax (CAP. 438 1

CHAPTER 438

THE TRAVEL TAX ACT

Arrangement of Sections
Section

1. Short title.
2. Interpretation.
3. Imposition of travel tax.
4. Travel deemed to have originated in Antigua.
5. By whom travel tax payable to Commissioner.
6. Accountability for travel tax.
7. Exemptions.
8. Penalty for breach of Act by transport Company.

TRAVEL TAX

(2'7th June, 1978.)

1. This Act may be cited as the Travel Tax Act. Short title.

2. In this Act- Interpretation.

"Antigua", in relation to travel originating in, or
deemed to have originated in, Antigua, includes
Barbuda:

"Commissioner" means the Commissioner of Inland
Revenue.

"transport company" shall be deemed to include-

LAWS OF ANTIGUA AND BARBUDA

2 CAP. 438) Travel Tax

(a ) the owner or agent, whether incor-
porated or not, of any ship or aircraft; and

( b ) any travel agent, whether incorporated
or not, who or which is authorised to issue
travel tickets on behalf of the owner or agent
of any ship or aircraft.

Imposition of
travel tax.

3. (1) A tax, to be known as "travel tax", shall,
subject to section 7, be payable on every ticket issued for
travel originating in Antigua, or deemed to have originated
in Antigua.

(2) The travel tax shall be imposed at the rate of ten
percent of the cost of the fare and shall apply to the single
or the return fare as the case may be.

Travel deemed to
have originated in

4. For the purposes of this Act, travel shall be
Antigua. deemed to have originated in Antigua where-

( a ) a ticket has been purchased by a resident of
Antigua for travel from another country via Antigua to
a third country;

( b ) a ticket for travel to Antigua has been pur-
chased by a resident of Antigua who departed from
Antigua not more than six months prior to his return.

unless such resident satisfied the immigration authority that
such ticket had not been so purchased for the purpose of
avoiding the travel tax.

By whom travel
tax payable to

5. The travel tax shall be payable to the Commissioner
~ ~ ~ i ~ ~ i ~ ~ ~ ~ . in the case of-

(a) travel originating in Antigua, on a ticket
issued in Antigua, by the transport company by whom
the ticket was issued; or

(b) travel originating or deemed to have originated
in Antigua, on a ticket issued outside Antigua, by the
traveller.

AccO"t"bifyfor 6. (1) The travel tax shall be due and payable in travel tax.
respect of travel originating in Antigua on a ticket issued in
Antigua, at the time the ticket is issued.

LAWS OF ANTIGUA AND BARBUDA

Travel Tax (CAP. 438 3

(2) It shall be the duty of the transport company by
whom any ticket is issued to collect the travel tax payable
thereon and to pay all such tax so collected to the
Commissioner within fifteen days after the end of the
month during which such tax was collected, together with a
return in such form as may be specified by the
Commissioner.

(3) Where travel tax is due and payable directly by a
traveller, it shall be due and payable in the case of travel-

(a) from another country via Antigua to a third
country (where section 4 (a) applies), prior to depar-
ture from Antigua;

(6) to Antigua from another country (where
section 4 (b) applies), at the time of arrival in Antigua;

( c ) in all other cases, prior to departure from
Antigua,

and shall be paid directly to the Commissioner, or to such
person as the Commissioner may appoint.

(4) Any person appointed by the Commissioner under
subsection (3) shall prepare a monthly return of tax so
collected in the same form as is specified for completion by
transport companies.

7. (1) This Act shall not apply to travel by- Exemptions.
(a) the Governor-General;

(b) any member of the House of Representatives
or the Senate or any government official where such
travel is on government business;

(c) any member of the diplomatic or consular
service of the United Kingdom or other country;

(d) any member of the United Nations
Organisation, the Commonwealth Secretariat, the
Caricom Secretariat, the Organisation of Eastern
Caribbean States or such other regional authority as
may from time to time be specified by the Minister;

(e) any bonafide tourist who has not purchased his
ticket in Antigua;

LAWS OF ANTIGUA AND BARBUDA

4 CAP. 438) Travel Tax

(f) any person whose travel from Antigua is for
the purpose of undergoing approved full timeeducation
in some other country;

(g) any person who is an employee of an organisa-
tion the employees of which are exempt from all taxes,
duties, levies and charges pursuant to an agreement or
undertaking entered into by the Government;

(h) any other person or class of persons as may,
from time to time, be exempted by the Minister.

(2) For the purposes of this section a person who is in
Antigua and Barbuda for the purpose of a holiday and
whose visit is not intended to exceed six months in duration
shall be deemed to be a bonafide tourist.

Penalty for breach 8. (1) Any transport company which-
of Act by transport
Company. (a) wilfully fails to make a return or pay the tax

due under this kct; or

(b) knowingly furnishes a return required under
section 6 which is false in any material particular,

shall be guilty of an offence and liable on summary convic-
tion to a fine not exceeding five thousand dollars or to
imprisonment for a term not exceeding one year.

(2) Where the offence is committed by a body corpo-
rate, any person who at the time of the commission of the
offence was a director, manager, secretary or other similar
officer of the body corporate, or purported to act in any
such capacity, shall be deemed to have committed that
offence, unless he proves that the contravention was
committed without his consent or connivance and that he
exercised all such diligence to prevent the commission of
the offence as he ought to have exercised having regard to
the nature of his functions in that capacity and to all the
circumstances.