Derecho del Turismo en las Américas
The Legislation which Regulates the Tourism Industry in Barbados 431 2. DUTIES, TAXES AND OTHER PAYMENTS (EXEMPTIONS), CAP. 67B The Ministry of Finance, Economic Affairs and Investment administers the Duties, Taxes and Other Payments (Exemption) Act, Cap. 67B. This Act is broad‑based, allowing for concessions to be granted for any investment project approved by that Ministry. Concerning the tourism industry, these concessions include benefits from import duties, income taxes, national insurance contributions or any other taxes, duties or payments for any tourism project which has been approved for development by that Ministry. 3. TOURISM ACCOMMODATION (CLASSIFICATION, LICENSING AND REGISTRATION) ACT, 2019 Currently, only hotels, apartments and guest houses are licensed and classified under the Barbados Board of Tourism (Hotels, Apartments and Guest Houses) (Registration and Classification) Regulations, 1982. A new piece of legislation (Tourism Accommodation (Classification, Licensing and Registration) Act, 2019) has been drafted to replace these 1982 Regulations. With the introduction of this 2019 Act, all types of accommodation, restaurants and tourism services will now be licensed and classified under the Tourism Accommodation (Classification, Licensing and Registration) Act, 2019. The Tourism Accommodation (Classification, Licensing and Registration) Act, 2019 will be administered by the Ministry of Tourism and International Transport once coming into Law. This Act will provide for the: a) Licensing, classification and designation of a tourist accommodation; b) Classification and designation of restaurant and services at a tourist accommodation; c) Provision of a register of tourist accommodations and restaurants; and d) Regulation and monitoring of tourist accommodations, restaurants and services to ensure that each tourist accommodation provides and maintains a certain minimum standard.
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