With effect from October 1, 2020, Value Added Tax (VAT) has been removed from All-Terrain Vehicles (ATVs) being used in the Mining, Forestry, Agriculture, Manufacturing and other sectors.

This measure accords with the amendment to reflect the insertion of paragraph 10 to Schedule 1 of the Value-Added Tax Act:

10. Zero-rated for the purposes of Section 17 is a supply of all-terrain vehicles for use in the mining, forestry, agriculture and manufacturing industries and by Toshaos from Amerindian communities.