If you, or someone you know have/ has a physical or mental impairment caused by limitations of the body structure or bodily functions which restrict the ability to perform ordinary life activities, then this policy will assist you in benefiting from tax exemptions on motor vehicles and or handsets to aid in daily mobility and communication.

The following information focuses on the statutes, rules and procedures which would apply to the granting of tax exemptions to differently-abled persons.

WHAT EXEMPTIONS CAN DIFFERENTLY-ABLED PERSONS BENEFIT FROM THROUGH THE GUYANA REVENUE AUTHORITY?

The Customs and Value Added Tax Acts have been revised to allow for exemptions for the differently-abled. As such, exemptions are now granted on the importation of smartphones and handsets with special applications and accessibility features as certified by the National Commission on Disability and to the satisfaction of the Commissioner – General.

Additionally, both Acts also provide for the application of exemptions on the importation of motor vehicles with a manufacture period of four years or more.

• Vehicles less than four years being imported for use to transport goods, will attract Duties at the rate of 10%. Passenger type vehicles however, will attract Duties at the rate of 45%.
• The Excise Tax Regulations also facilitates for exemptions to be applied on vehicles designed for use by differently-abled persons, or vehicles that will be converted for this specific purpose.

HOW CAN I APPLY FOR EXEMPTIONS?

The individual making an application must provide the following documents to the GRA:

• Completed Application Form
• Invoices
• Quotation
• Recommendation (letter) from the Commission to the Guyana Revenue Authority, along with the relevant documentation.

HOW DOES THE GRA DETERMINE THE ELIGIBILITY AND CONDITIONS INVOLVING THE GRANTING OF EXEMPTIONS?

The GRA must consider the following conditions before granting exemptions to both individuals and vehicles:

1. The eligible person much be:

•  a Guyanese citizen, living in Guyana;
• a registered member with the National Commission on Disability

2. The Commission is required to certify the following in a letter of recommendation to the Commissioner – General:

• that the person is a registered member of the Commission;
• the type of disability;
• that the person is eligible for such an exemption based on medical records;
• the vehicle is suitable for use by such person, or that the vehicle can be modified for use by such person
• consideration will also be given in cases where the disability is of such a nature that is renders driving by that person impossible or improbable

3. Eligible vehicles and smartphones:

• the vehicle must either be a passenger type motor vehicle, or a goods type vehicle, not exceeding 2000cc engine capacity. Consideration may be given to vans and pickups up to 3000cc, based on the Commissioner – General’s approval.
• The vehicle must be less than eight years from the date of manufacture to the date of importation, and imported with new tyres or tyres not less than 6mm thread depth;
• The smartphone must have accessibility features and apps that can assist in the ease of use by differently-abled persons. Additionally, the serial, ICCD and IMEI numbers, must be stored and submitted with the application to the GRA.

HOW OFTEN CAN I MAKE AN APPLICATION FOR EXEMPTIONS?

Exemptions on vehicles are granted once. However, consideration can be given for the granting of exemptions on another vehicle, once the five-year period has concluded on the initial vehicle; re-certification and recommendations by the Commission must be completed, followed by the approval of the Commissioner – General.
Additionally, exemptions on smartphones are also granted once, but every two years.

WHAT CONDITIONS MUST BE MET IN ENSURING THAT I AM NOT DISQUALIFIED FROM BENEFITING FROM EXEMPTIONS?

1. The vehicle cannot be sold, leased or transferred until after five years, with the approval of the Commissioner – General.
2. If migrating permanently, reduced pro-rated taxes would become due and payable from the date the individual migrates.
3. The vehicle must be retrofitted to accommodate features and other equipment to permit its use by a differently-abled person. These may include a lift, special seats (e.g. swivel), wheel chair space and similar enabling features.
4. The smartphone cannot be sold, leased or transferred until after two years

NOTE! This document is not a substitute for the law. The law shall prevail in case of any inadvertent conflict.

Need more information on applying for a Dealers’ General Licence? You can refer to the Income Tax Act, Chapter 81:01.