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Accommodation Tax was repealed effective July 1st 2022 with the implementation of Goods and Services Tax (GST).
Accommodation Tax was a 12% Government tax that was levied on all guest accommodations (such as Hotel, Villa/ Guest House, Bed and Breakfast) and services provided by the proprietor.
Every proprietor of rented property were required to file a return for Accommodation Tax collected for the previous month in the form and manner prescribed by the Comptroller, and remit payment to the Inland Revenue Department (IRD) no later than 20 days after the end of each calendar month.
Proprietors of rented property were required to file an Accommodation Tax return whether or not any guest accommodation was sold during the previous month. If a proprietor failed to file the return by the due date, a penalty of EC$50.00 per day to a maximum of EC$2,000.00 per month will be levied. An interest rate of 1% per month will also apply to any amounts outstanding.
A proprietor who failed to file a return when required by the IRD is guilty of an offence and liable on summary conviction to a fine.
Even though the Accommodation Tax has been repealed, proprietors are still required to file and pay for any outstanding periods prior to the implementation of GST