Annual Alternate Fuel Levy - Electric Vehicles
A Policy Note as it relates to the newly implemented Alternate Fuel Levy (AFL) is available to the public. Policy Note available here.
Barbados Revenue Authority is advising companies, business owners, Government entities and individuals who own 100% electric (low emission) vehicles, will be required to file and pay the AFL for period April 1, 2022 to March 31, 2023 by Tuesday, May 2, 2023.
Owners are required to visit portal.bra.gov.bb to complete and submit the AFL return and pay the levy online via credit or debit card. Payments can also be made at the BRA’s Pine location (cash/cheque) or with SurePay Online or any SurePay location (cash or cheque). Please reference the unique code upon filing for your payments.
Information required for AFL return:
- Vehicle Registration Number
- Chassis Number
- Insurance Company Name
- Policy Number
- Odometer reading
The annual rate is a fixed fee of $300 per vehicle, and starting April 1, 2023, an additional $0.02 per kilometre for kilometres in excess of 15,000 kilometres, will become due and payable upon filing of your second AFL Return on April 30, 2024.
Electric vehicle owners are required to make note of the odometer reading for each vehicle between April 1 and April 7, 2023, for use in their 2023-2024 filing. The 2023-2024 AFL return and payment will be due in 2024.
A $500 penalty will be applicable for late filing as well as for late payment, in addition to interest, calculated at a rate of 1% interest per month.
*This Levy does not apply to motor vehicles powered by diesel, gasoline or hybrid vehicles. Persons can call the Authority's Contact Centre at 429-ETAX (3829) or visit bra.gov.bb for any additional information.