Entertainers performing during the 2020 St. Patrick’s season, from March 1 to March 31, will not be required to pay income tax.
The decision was taken on March 5th, 2020 by the Governor, acting on the advice of the Cabinet.
The matter was brought before the Cabinet after local promoters voiced their concerns about enforcement of the ‘Montserrat Income and Corporation Tax for Entertainers’ for the St. Patrick’s festival. The promoters were of the view that the tax was not previously applied or enforced, and they did not receive sufficient notice of the initial planned enforcement for the 2020 St. Patrick’s festival. As a result, the promoters indicated that their contracts would have already been negotiated and signed with the entertainers, without taking the tax into consideration.
The Income and Corporation Tax (Entertainers) Exemption Order (S.R.O. 9 of 2020) can be viewed on the Attorney General’s website at: