Aug 05, 2021 Last Updated 1:14 PM, Aug 4, 2021

The Minister of Finance & the Public Service

The Hon. Nigel Clarke, DPhil., MP, is Jamaica's Minister of Finance and the Public Service and is Member of Parliament for St Andrew Northwestern. ...

Financial Secretary

Ms. Darlene Morrison is currently Jamaica’s Financial Secretary. As Financial Secretary, Ms. Morrison is the technical and administrative head of the Ministry of Finance and the Pu...

State Minister in the Ministry of Finance and the Public Service

The Hon. Marsha Smith, MP was born and raised in the parish of Saint Ann. She was educated at Brown’s Town Primary School, Westwood High School, Brown’s Town Community College, the...

Revised Revenue Measures SCT on Alcoholic Beverages and onEnergy Drinks

Following the announcement by the Minister of Finance and the Public Service on the revised revenue measure concerning the Special Consumption Tax (SCT) levied on the alcoholic content of alcoholic beverages inclusive of wines, beers and stouts and on the value of energy drinks, the Ministry of Finance and the Public Service wishes to advise the public and its stakeholders of the new policy.

Effective December 10, 2010 New Special Consumption Tax (SCT) rates as follows:

  1. Beers & Stouts - $1134.00 per litre of pure alcohol
  2. Overproof White Rum - $450.00 per litre of pure alcohol
  3. Other alcoholic beverages including wines, liqueurs and cordials - $960.00 per litre of alcohol
  4. Licensed Hotels and Resort Cottages
    1. Wines, liqueurs and cordials – US$0.40 per litre of pure alcohol.
    2. Other spirits excluding beers and stouts - $450.00 per litre of pure alcohol.

Effective December 10, 2010 New Additional Stamp Duty (ASD)

a. All distilled spirits including Brandy, Whiskies, Gin & Geneva, Vodka and Rum will attract ASD at a rate of 35%

Effective from December 15, 2010, New SCT on Energy Drinks
Non-alcoholic high caffeine/high energy beverages known as “Full Throttle”, “Monster”, “Red Bull”, “Taboo”, “Xrated”, “Boom”, “Nitro”, and the like will attract an SCT ad valorem rate of 15%

The revised measures contained in The Provisional Collection of Tax (General Consumption Tax) (No 27) Order 2010 dated December 10; The Provisional Collection of Tax (General Consumption Tax) (No 28) Order 2010 dated December 15, 2010 and The Provisional Collection of Tax (Stamp Duty) (No 4) Order 2010 dated December 10, 2010 have been gazetted and are available at the Jamaica Printing Office.

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