Environmental Tax (Amendment) Act, 2001 (No. 34 of 2001).

Country/Territory: Belize
Document type: Legislation
Date: 2001
Source: FAO, FAOLEX
Original source: Government Gazette of 2001, pp. 499-501.
Long title: An Act to amend the Environmental Tax Act (No. 4 of 2001) to reduce the rate of tax; to provide for the imposition of a uniform rate of tax on goods imported into Belize; to expand the categories of exemption from tax; and to provide for matters connected therewith or incidental thereto.

Subject: Environment gen.
Keyword: Environmental fees/charges
Geographical area: Americas, Central America, Latin America and the Caribbean, Small Island Developing States
Entry into force notes: This Act shall enter into force on a day to be appointed by the Minister.

Abstract: Section 2 is amended by deleting the definition of "plastic" Section 3 is amended to as to impose an ad valorem tax of one percent on all goods imported into Belize, subject to provision of this Act. Basic foodstuffs (specified in section 4) shall be exempted from the application of tax. Section 7 of the principal Act is amended by adding the subparagraph "for strengthening the institutional capacity of the Department of the Environment" as one of the purposes for which the proceeds of the tax shall be used.
Full text: English

References - Legislation

Amends

Legislation | Belize | 2001 (2001)

Keyword: Pollution control, Environmental fees/charges, Special fund, Recycling/reuse, Waste prevention, Waste management

Source: FAO, FAOLEX