KINGSTON, Jamaica — Tax Administration Jamaica (TAJ) is advising that the implementation of the revised Environmental Protection Levy (EPL) from 0.5 per cent to 0.85 per cent, which was scheduled to take effect on May 1, 2026, has been delayed pending the completion of the necessary legislative processes.

TAJ, in a press release on Monday, advised manufacturers and importers that while the revised EPL rates and related measures were announced as part of the Government’s 2026/2027 fiscal initiatives, the enabling legislation has not yet been finalised and therefore the new rates cannot be enforced.

“The Government indicated that under the proposed changes, the EPL applicable to domestic manufacturers would remain at 75 per cent of sales value, while the levy rate would increase to 0.85 per cent on imported and locally manufactured goods. The adjustment followed consultations with manufacturers and industry representatives who raised concerns regarding competitiveness and parity with imported goods,” TAJ said.

“The Government had also previously announced that the revised EPL measures formed part of broader revenue initiatives intended to support climate resilience and national recovery efforts,” it added.

TAJ says existing EPL arrangements will remain in effect until the legislative amendments are completed and an official implementation date is communicated by the Government.