The Barbados Revenue Authority has issued policy notes on the implementation of certain measures announced as part of the Budgetary Proposal & Financial Statement 2022. These include: the 15% Pandemic Contribution Levy for companies based on the fiscal years 2020 and 2021 (Link); the monthly 1% Pandemic Contribution Levy for individuals for 12 months beginning 1 April 2022 (Link); the VAT zero-rating on selected personal and critical care items and items that are used primarily to assist with the control of chronic non-communicable diseases, particularly diabetes with effect from 1 April 2022 (Link); and the increase of the excise tax...