KINGSTON, Jamaica — Government Senator and President General of the Bustamante Industrial Trade Union (BITU), Kavan Gayle is calling for a collaborative review of tax measures to further ease the burden on the working class.

Gayle made the call in the Upper House of Parliament on Friday during a debate on the Appropriations Bill.

Gayle told the Senate that as he continues to examine the fiscal measures outlined in the 2025-2026 budget, it is important to acknowledge the significant role that tax expenditures play in shaping Jamaica’s economy and their direct impact on workers, businesses and overall national development.

He noted that section 48F of the Financial Administration and Audit (FAA) Act mandates the annual tabling of the Tax Expenditure Statement, ensuring that Parliament and, by extension, the people of Jamaica are fully informed about the various waivers, exemptions, deductions, and credits applied within our tax system.

“This transparency is critical in ensuring that the use of these tax measures aligns with our national economic priorities and serves the best interest of all Jamaicans,” Gayle said.

He reasoned that as a Government, the Holness-administration has taken important steps to make changes in Jamaica’s tax administration to ease the burden of taxation on the working class.

Gayle commented that historically, Jamaica’s tax system has been leveraged as a tool to achieve various public policy objectives.

He commended the administration on the application of special tax rates for various sectors, exemptions, deductions, and credits seeking to incentivise economic growth, support social development and ease financial pressures on key industries.

However, he said it must be recognised that the measures directly impact the tax burden faced by individuals and businesses, particularly the working class.

“Over the years, these tax policies have influenced workers’ disposable income, business investment and overall economic growth. While these measures have provided relief to various sectors, we must continuously assess their effectiveness and ensure that they are achieving their intended objectives without placing an undue burden on the working class,” Gayle concluded.

The senator recommended easing the tax burden on workers so that personal income tax policies do not disproportionately impact low- and middle-income earners but instead provide meaningful relief to enhance disposable income and improve living standards.

Gayle also recommended an assessment of corporate tax incentives, including evaluating whether business tax exemptions and credits are effectively stimulating economic activity, job creation and reinvestment in the Jamaican economy.