JAMAICA-TAJ is awaiting government legislation regarding the new tax measure.
KINGSTON, Jamaica, CMC – The Tax Administration Jamaica (TAJ) says the planned increase in the Environmental Protection Levy (EPL) has […]
Black News 
KINGSTON, Jamaica, CMC – The Tax Administration Jamaica (TAJ) says the planned increase in the Environmental Protection Levy (EPL) has been delayed, as the Government has yet to complete the legislative process required to bring the measure into force.
The measure was scheduled to take effect on May 1, and the TAJ said the implementation of the revised EPL rate, from 0.5 percent to 0.85 percent, remains pending until the necessary legislative amendments are finalized.
It is advising manufacturers and importers that although the revised EPL rates and related measures were announced as part of the Government’s 2026/2027 fiscal initiatives, the enabling legislation has not yet been completed and, as such, the new rates cannot currently be enforced.
Finance Minister Fayval Williams had announced the increase as part of the Government’s revenue measures, noting that it would earn the Government approximately J$3. 6 billion (One Jamaican dollar = 0.008 cents) in revenue.
Under the proposed changes, the EPL applicable to domestic manufacturers would remain at 75 percent of sales value. In comparison, the levy rate on imported and locally manufactured goods would increase to 0.85 percent.
The Andrew Holness government had indicated that the adjustment followed consultations with manufacturers and industry representatives, who raised concerns about competitiveness and ensuring parity between locally produced and imported goods.
The revised EPL measures were also announced as part of broader revenue initiatives to support climate resilience and national recovery efforts.
TAJ said the existing EPL arrangements will remain in effect until the legislative amendments are completed and the Government announces an official implementation date. It is encouraging manufacturers and importers seeking additional information to visit the information hub on the TAJ’s website.
