More tax

St. John’s, Antigua: The government expects to rake in an additional $90 million by pulling more out of everyone’s paychecks as the result of new enforcement efforts announced to take effect yesterday, the Antigua Observer reported.

This will be achieved by enforcing a provision within the Personal Income Act of 2005 that defines benefits and allowances such as travel expenses, education, transportation to work, medical expenses, moving expenses and more as taxable income.

The Observer reported that the areas to be taxed are enshrined in the 52–page document entitled “Personal Income Tax PAYE, Employee and Shareholder Benefits and Allowances 2012 Guide.”

The final document was released on March 26 following a series of discussions with the business community over changes to taxable allowances. The extensive guide spells out a number of guidelines for determining taxable income, including how allowances and benefits are to be treated.

Areas to be taxed include moving expenses and relocation benefits; education benefits; uniforms; health services plan premiums; counselling services; premiums paid to a wage-loss replacement plans; travelling allowance and benefits; transportation passes and assistance benefits; transportation to and from the job; medical expenses; child care expenses; pension plan contributions; and thrift funds.

Other areas include employer-provided goods & services; tool reimbursement or allowances; loan forgiveness; utilities; and long service awards, the Observer said.

Despite its opposition to this additional taxation, the Antigua and Barbuda Trade Union Congress (ABTUC) is hoping that the government’s plan to widen the tax net will be realised and the right groups will be targeted.

Public Relations Officer of the ABTUC Cicely Charles said the congress continues to take the position that the percentage of the workforce who presently carry the bulk of the income tax burden ought not to experience any further hardship at this time.

She pointed out however, while the government’s social obligations must be adequately met with revenue derived from taxation, this must be balanced against equitable implementation and fiscal responsibility.

The TUC, which had initially warned this move by government would have adverse effects on employees and the economy, was able to broker a number of adjustments to the taxable employee benefits and allowances, which resulted in a recirculation of a slightly modified version of the initial Draft PAYE Guide, the Observer report stated.

Organisations that fall under the TUC are the Antigua & Barbuda Workers Union; Antigua & Barbuda Union of Teachers; Antigua & Barbuda Meteorological Officers Association; Antigua & Barbuda Public Service Commission; Antigua Hotel Management Association; Antigua & Barbuda Nurses Association; Guild of Antigua & Barbuda Air Traffic Controllers; Leeward Islands Aeronautical Engineers Association; and Leeward Islands Pilots Association.