ANTIGUA AND BARBUDA
ENVIRONMENTAL PROTECTION LEVY (AMENDMENT) BILL, 2023
NO. OF 2023
Environmental Protection Levy (Amendment) Bill 2023 2 No. of 2023
No. of 2023 3 Environmental Protection Levy (Amendment) Bill 2023
ANTIGUA AND BARBUDA
ENVIRONMENTAL PROTECTION LEVY (AMENDMENT) BILL, 2023
ARRANGEMENT OF CLAUSES
CLAUSE
1. Short title .................................................................................................................................. 4
2. Interpretation ............................................................................................................................ 4
3. Amendment of section 2 - Interpretation ................................................................................. 4
4. Amendment of section 4 – Collection and allocation of levy .................................................. 4
5. Insertion of section 4A – Manufacturer to pay levy to Department of the Environment ......... 5
6. Repeal of section 7 of the principal Act– ................................................................................. 5
7. Amendment of the principal Act .............................................................................................. 6
Environmental Protection Levy (Amendment) Bill 2023 4 No. of 2023
ANTIGUA AND BARBUDA
ENVIRONMENTAL PROTECTION LEVY (AMENDMENT) BILL 2023
NO. OF 2023
AN ACT to amend the Environmental Protection Levy Act, 2002 and for other incidental and
connected matters thereto.
ENACTED by the Parliament of Antigua and Barbuda as follows:
1. Short title
This Act may be cited as the Environmental Protection Levy (Amendment) Act, 2023.
2. Interpretation
In this Act –
“principal Act” means the Environmental Protection Levy Act, 2002, No. 22 of 2002.
3. Amendment of section 2 - Interpretation
The principal Act is amended in section 2 thereof –
(a) by repealing the definition of “Comptroller” and replacing it as follows –
“Comptroller” means the Comptroller of Customs appointed by the Public Service
Commission or any person acting on his behalf;”
(b) by inserting in the appropriate alphabetical position, the following definition –
“Director” means the Director of the Environment, or the person appointed as such by the
Public Service Commission;”
4. Amendment of section 4 – Collection and allocation of levy
Section 4 of the principal Act is repealed and replaced as follows –
“4. Collection and allocation of levy
No. of 2023 5 Environmental Protection Levy (Amendment) Bill 2023
(1) The Comptroller shall collect the levy imposed on goods set out in Part I and Part II of the Schedule and the funds so collected shall –
(a) in respect of funds collected for goods set out in Part I of the Schedule, be paid into the Consolidated Fund; and
(b) in respect of funds collected for goods set out in Part II of the Schedule, be paid into the account of the National Solid Waste Management Authority.
(2) The Director of the Environment is, for the purpose of this Act, authorised to collect from manufacturers the amount of the levy imposed on goods set out in Part III of the Schedule
and the funds so collected shall be paid into an account specifically created for the
support of the Container Deposit Recycling Programme.
(3) The provisions of any Customs (Control and Management) Act for the time being in force relating to –
(a) liability to pay levy;
(b) the payment, collection, recovery, and refund of duties; and
(c) offences and penalties,
shall apply to the levy imposed by tis Act as if the levy were a duty of customs.”
5. Insertion of section 4A – Manufacturer to pay levy to Department of the Environment
(1) A manufacture of empty containers made of glass, steel, aluminum or plastic or who produces such empty containers from high density polyethylene (HDPE) or
polyethylene Terephtalat (PET) for use in bottling aerated, carbonated, non-
carbonated soft drinks, cider, juices, beverage, ale, or malt shall within 30 days of the
end of each quarter, pay the amount of the levy shown in Part III of the Schedule at
the Department of the Environment.
(2) A manufacturer shall provide the Director with a certified copy of the Balance Sheet annually, within 30 days of the end of each calendar year.
(3) A manufacturer who fails to comply with the requirements of this section commits an offence and is liable on summary conviction to a fine not exceeding $10,000.
6. Repeal of section 7 of the principal Act–
Section 7 of the principal Act is repealed.
Environmental Protection Levy (Amendment) Bill 2023 6 No. of 2023
7. Amendment of the principal Act
The principal Act is amended in the Schedule thereto –
(a) by repealing Part II thereof and replacing it as follows:
“PART II
(1) All plastic containers, glass bottles and aluminum cans 25 cents per
of aerated, carbonated, non-carbonated soft drinks, all types of bottle or can
container of water, soda water, cider, juices, beverage, ale,
malt, beer, and stout imported into Antigua and Barbuda
(2) Empty containers of solid glass, steel, aluminum, or plastic 25 cents per imported into Antigua and Barbuda and used for bottling container
aerated, carbonated, non-carbonated soft drinks, cider, juices,
beverage, ale, malt, beer, and stout.”
(b) by the insertion immediately after Part II of the following new Part
“PART III
(1) Empty containers of solid glass, steel, aluminum, or plastic 15 cents per manufactured in Antigua and Barbuda or produced using container
high density polyethylene (HDPE) or polyethylene Terephtalat
(PET) and used for bottling aerated, carbonated,
non-carbonated soft drinks, cider, juices, beverage, ale, malt,
beer, stout.”
No. of 2023 7 Environmental Protection Levy (Amendment) Bill 2023
Passed the House of Representatives on
The day of 2023.
Passed the Senate on the day of
, 2023.
………………………………………..
Speaker
………………………………………
President
…………………………………………………….
Clerk to the House of Representatives
……………………………………….
Clerk to the Senate
Environmental Protection Levy (Amendment) Bill 2023 8 No. of 2023
EXPLANATORY MEMORANDUM
This Bill seeks to amend the Environmental Protection Levy Act, 2002, No. 22 of 2002
The Bill has six (6) clauses as follows –
Clauses 1 and 2 – Short title of the Bill and the Interpretaion.
Clause 3 – Amendment of section 2 (Interpretation)
In this clause, the definition of Comptroller has been changed to reflect the definition contained in
the Customs (Control and Management) Act 2013 which, incidentally, repealed and replaced the
Customs (Control and Management) Act 1993 which is referenced in the principal Act.
Additionally, a definition has been inserted for Director of the Environment (formarly Chief
Environment Officer).
Clause 4 – Amendment of section 4 (Collection and allocationof levy)
The original section 4 is repealed and replaced. The new section 4 allows for a clear explanation
of who is responsible for collecting the levy and how the funds so collected shall be distributed.
Clause 5 – Insertionof section 4A – Manufacturer to pay levy to the Department of the
Environment
This new section places an obligation on manufacturers to pay the levy to the Department of the
Environment as well as to give a true accounting thereof by providing a Balance Sheet to the
Director on an annual basis.
Clause 6 - Repeal of section 7
This clause is merely “cleaning up” the original legislation in that the reference to the Customs
Control and Management Act 1993 is no longer relevant.
Clause 7 – Amendment of the principal Act
This clause clarifies the items that are subject to the levy.
The original Part II has been divided into Parts II and III. Part II deals with imported bottes and
containers while Part III deals with locally manufactured empty containers, especially those
produced from preforms.
In the original Part II of the Schedule, provision was made for a levy of $0.25 cents to be placed
on empty containers manufactured in Antigua and Barbuda, however, this portion of the law was
not enforced. With this amendment, the locally manufactured containers used for bottling aerated,
carbonated, non-carbonated soft drinks, cider, juices, beverage, ale, malt, beer, stout will be
collected by the Director of the Department of the Environment, which is the department
No. of 2023 9 Environmental Protection Levy (Amendment) Bill 2023
responsible for the Container Deposit Recycling Programme. The rate of the levy has also been
reduced to $0.15 cents.
Hon. Molwyn Joseph
Minister with responsibility for the Environment