School materials still GCT exempt

Educational material not subject to GCT 

The Government would like to allay fears that educational material would be subject to GCT. 

Textbooks, religious books and religious material, and educational material approved by the Ministry of Education will not be subject to GCT.  

There are also concerns being raised about the process of making the distinction between educational and non-educational material.  The distinction is easily made and already exists with custom tariff heads clearly describing the items that are educational and non-educational.  This aligns with Ministry of Education approved list of textbooks and other educational items.

The public should note that as a general principle, books and material critical to the education process will not be subject to GCT and we are committed to minimizing the impact of taxation on the education system.

The Ministry of Education each year spends more than JA$1Billion  on textbooks and workbooks.

These books are provided free of cost to students at the primary level and secondary level. 

Additional educational material and textbooks not provided by the Ministry of Education are usually placed on the Ministry's List of Endorsed Books and would automatically be exempted. 

The Government recognizes the importance of computers in developing a modern education system and has always facilitated approved educational institutions and special projects in acquiring computers on a tax free basis.  The Ministry of Education and the

Ministry of Finance will continue to provide this special facility to ensure that schools are not affected by the inclusion of computers on the GCT list.

Added to this , over one hundred schools are slated to be outfitted with computer labs through the E- Learning project.