Pursuant to Regulation Nine of the Value Added Tax (VAT) Regulations 2014, VAT will not be charged on tuition cost for any course of study in a preschool, primary or secondary school.

It therefore means that national examinations such as the Bahamas Junior Certificate (BJC) or Bahamas General Certificate of Secondary Education (BGCSE) which are done at the secondary level would not be subject to VAT.

For more information visit www.bahamas.gov.bs/VAT, email vatcustomerservice@bahamas.gov.bs or contact the Helpdesk toll free at 1-242-225-7280.