Trinidad and Tobago
Finance Act No. 23 of 2019 as assented to on 17 December 2019, and the following amendments are effective from 1 January 2020 :
The Customs Act was amended to increase the personal allowance on goods for personal use brought into T&T by passengers from TT$3,000 to TT$5,000
The Income Tax Act was amended to increase the tax credit on solar water heating equipment purchased by individuals for private use, from 25% to 100% of the cost of the equipment up to a maximum of TT$10,000.
The Miscellaneous Taxes Act was amended to impose the environmental tyre tax on all imported tyres. The tax previously only applied to the importation of used tyres.