Secretariat TPR |
WT/TPR/S/384/REV.1 |
S-Table-A3.1 |
East African Community (EAC): Rwanda |
2019 |
Sectors |
Tax concessions |
Services, Other |
Relevant information
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Goods and services exempted from VAT
Non-profit services regarding supplying clean water and ensuring environment treatment, with the exception of sewage pump-out services
(...)
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Keywords
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Secretariat TPR |
WT/TPR/S/386/REV.1 |
S-III§15 |
Samoa |
2019 |
Measures |
Tax concessions |
Manufacturing, Energy |
Relevant information
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Samoa grants tariff exemptions mainly under various provisions and regulations of the Customs Act, including the following:
(...)
d.Code 120 of the Customs Act (Second Schedule) provides for duty-free imports of "energy saving devices". Eligible goods include equipment, machinery and vehicles using alternative energy sources, as determined by the Minister for Revenue.
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Keywords
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Secretariat TPR |
WT/TPR/S/425/REV.1 |
S-3§85 |
Switzerland and Liechtenstein |
2022 |
Measures |
Tax concessions |
Agriculture, Energy |
Relevant information
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3.85. Switzerland and Liechtenstein: Biofuels, such as bioethanol or vegetable oils, can benefit from full tax relief if they meet environmental and social requirements. Biofuels must be traceable, and proof provided that their production was made on legally obtained land, respecting social norms, without altering the land, and that their production must be overall less harmful to the environment than mineral fuels. As per the customs union, these provisions also apply in Liechtenstein. To compensate tax losses due to tax reliefs on biofuels and to encourage the transition to "greener" fuels, the Federal Council decided in July 2020 to raise taxes on oil and diesel fuels, while maintaining a low tax burden on biofuels until the end of 2023. In 2020, biofuels represented 3.7% of total Swiss fuel consumption, unchanged from 2019.
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Keywords
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Bio
Energy
Environment
Green
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Secretariat TPR |
WT/TPR/S/427/REV.1 |
S-Table-3.10 |
Ghana |
2022 |
Measures |
Tax concessions |
Other |
Relevant information
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Table 3.10 Selected tax incentives, 2022
Activity: Waste processing and recycling
Incentive: 1% income tax rate for the first seven years
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Keywords
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Secretariat TPR |
WT/TPR/S/427/REV.1 |
S-4§94 |
Ghana |
2022 |
Sectors |
Tax concessions |
Energy |
Relevant information
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4.94. The Renewable Energy Act, 2011 (Act 832) is intended to create an enabling environment for attracting private sector investment in the renewable energy sector. The Renewable Energy Master Plan (2019 2030) guides the renewables sector. The incentives for solar energy equipment are: exemption from import duties and zero-rated VAT, and no licence fees for solar manufacturing and assembling companies. For wind-powered components, concessional imports duties are set at 5%, and VAT is zero-rated.
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Keywords
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Secretariat TPR |
WT/TPR/S/431/REV.1 |
S-3§29 |
Barbados |
2022 |
Measures |
Tax concessions |
Agriculture |
Relevant information
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3.29. Agricultural companies may benefit from import duty concessions under the Agricultural Incentives Programme. Under the Programme, the following items can be imported duty free: (...) organic farming (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/431/REV.1 |
S-4§83 |
Barbados |
2022 |
Sectors |
Tax concessions |
Services |
Relevant information
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4.83. As provided by the Special Development Areas Act, Cap. 273A, developers involved in constructing, renovating, or refurbishing buildings related to certain tourism activities in specific areas of the country are eligible for exemption from certain taxes. Tax exemptions relate to (...) the environmental levy (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/433/REV.1 |
S-4§76 |
Seychelles |
2022 |
Sectors |
Tax concessions |
Energy |
Relevant information
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4.76. The Energy Act, 2012, implemented by the Seychelles Energy Commission (SEC), governs all activities regarding generation, transmission, distribution, sales, and use of electricity. Although it is not yet fully in force, the Act also makes provisions for the development of renewable energy and energy efficiency including through VAT exemption. Indeed, the SEC is implementing an interim procedure for importers to be exempted from VAT upon importation of energy efficient electrical appliances. It is available only for air conditioners, refrigerators, freezers, washing machines, and light bulbs, along with solar photovoltaic (PV) systems and components, and solar water heating systems, provided they comply with minimum energy performance standards. Moreover, some incentives are being granted to encourage adoption of new, cleaner technologies, notably through the Solar PV Rebate Scheme, and Seychelles Energy Efficiency and Renewable Energy Programme (SEEREP) Rebate Scheme (Section 3.3.1 and Table 3.4).
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Keywords
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Secretariat TPR |
WT/TPR/S/433/REV.1 |
S-4§145 |
Seychelles |
2022 |
Sectors |
Tax concessions |
Services |
Relevant information
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4.145. (...) The National Development Strategy 2019-2023 also encourages the adoption and use of environmentally friendly transports through tax incentives.
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Keywords
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Secretariat TPR |
WT/TPR/S/422/REV.1 |
S-2§33 |
Guyana |
2022 |
Trade Policy Framework |
Tax concessions, Investment measures |
Agriculture, Energy, Fisheries |
Relevant information
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2.33. Regarding investment incentives, in accordance with the Income Tax (In Aid of Industry) Act (Cap. 81:02), an exemption from corporation tax may be provided to enterprises, domestic or foreign, with respect to income from new economic activity of a developmental and risk bearing type and qualifying as activity that is deemed to demonstrate to create either: (...) (ii) new employment in any of the following fields: non traditional agricultural development and ago processing, including aquaculture and production of bio fuels; (...) bio technology; (...) and infrastructure development, including the production of electricity using renewable sources of energy.
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Keywords
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