Document Category: Subsidiary Legislation

The Gambling (Gaming and Betting) (Remote Gambling) Order, 2026 permits holders of a valid remote gambling license issued by the Commission to engage in remote gambling in Trinidad and Tobago, subject to statutory regulations and specific license conditions

This Regulation extends the period within which the holder of a driver’s permit can renew such permit from one month before expiration to three months before expiration.

The Motor Vehicles and Road Traffic (Amendment to the Ninth Schedule) (No. 3) Order, 2025, effective January 1, 2026, significantly increases fixed penalties for various traffic offenses. Many fines, including those for common violations, have been doubled. For instance, penalties originally set at $1,000 were increased to $2,000, while others rose from $2,000 to $4,000 to encourage stricter road safety compliance.

The Motor Vehicles and Road Traffic (Amendment to the Ninth Schedule) (No. 3) Order, 2025, effective January 1, 2026, significantly increases fixed penalties for various traffic offenses. Many fines, including those for common violations, have been doubled. For instance, penalties originally set at $1,000 were increased to $2,000, while others rose from $2,000 to $4,000 to encourage stricter road safety compliance.

The Priority Bus Route (Special Roads Toll) (Amendment) Regulations, 2025, increase the permit fee for authorized use of the route. Effective January 1, 2026, the cost for a permit is doubled from three hundred dollars to six hundred dollars. This amendment was issued by the Minister of Transport and Civil Aviation under the Motor Vehicles and Road Traffic Act.

The Motor Vehicles and Road Traffic (Amendment) (No. 2) Regulations, 2025, effective January 1, 2026, increase various traffic-related fees. Notable changes include doubling the cost for specific permits and doubling the fees for driving tests. These amendments modify the existing Sixth Schedule of the principal regulations to update the financial requirements for licensing and road use.

The Motor Vehicles and Road Traffic (Amendment to the Ninth Schedule) (No. 3) Order, 2025, effective January 1, 2026, significantly increases fixed penalties for various traffic offenses. Many fines, including those for common violations, have been doubled. For instance, penalties originally set at $1,000 were increased to $2,000, while others rose from $2,000 to $4,000 to encourage stricter road safety compliance.

The Immigration (Amendment) (No. 2) Regulations, 2025, effective January 1, 2026, introduce revised fees for various immigration services. Key updates include a $500 fee for replacing lost or stolen adult passports and a $2,000 charge for mutilated ones. Additionally, the regulations establish new costs for expedited passport processing, multiple-entry visas, and maritime vessel clearance services.

The Immigration (Amendment) Regulations, 2025, specifically amend Regulation 9(6)(i) of the existing 1974 legislative framework. The update clarifies the status of children of immigrants who hold permits under section 10 of the Immigration Act. These regulations, signed by Minister R. Alexander, are scheduled for implementation following parliamentary review.

The Firearms (Amendment) Regulations, 2025, effective January 1, 2026, introduce a revised fee structure for various firearm-related authorizations. Under the new schedule, a standard Firearm User?s Licence costs $600, while a shotgun-specific licence is $480. Additional fees are set for dealer and gunsmith licences, as well as import and export permits for individual firearms.

The Firearms (Amendment) Regulations, 2025, effective January 1, 2026, introduce a revised fee structure for various firearm-related authorizations. Under the new schedule, a standard Firearm User?s Licence costs $600, while a shotgun-specific licence is $480. Additional fees are set for dealer and gunsmith licences, as well as import and export permits for individual firearms.

The 2025 Amendment to the Animals (Importation) Control Regulations updates the fee structure for importing animals into Trinidad and Tobago. Effective January 1, 2026, it mandates revised inspection fees for livestock and pets, alongside increased overtime charges for inspectors. Additionally, new flat rates are established for import and export permits concerning live animals and commercial animal products.

The Virtual Assets and Virtual Asset Service Providers (Forms and Fees) Regulations, 2025, outline the legal requirements for Virtual Asset Service Providers (VASPs) to notify the Commission of their activities. It introduces four standard forms for existing VASP notifications, cessations of activity, and applications for Regulatory Sandbox entry. Schedule 2 details the specific fee structure applicable to these various virtual asset services and certifications.

Effective January 1, 2026, the Value Added Tax (Amendment to Schedule 2) (No. 3) Order, 2025, restricts zero-rating for electric vehicles to those with a C.I.F. value under $400,000. It also extends the age limit for imported used vehicles and adds various agricultural, beekeeping, and chocolate-processing machinery to the list of tax-exempt goods to support local industry.

Effective January 1, 2026, the National Insurance (Contribution) (Amendment) Regulations, 2025, establish new contribution rates for various earnings classes. The updated schedule specifies weekly, monthly, and quarterly payments for voluntary contributors based on assumed average weekly earnings. These changes ensure the national insurance system remains aligned with current economic data and social security requirements for the upcoming period.

In this official notification dated October 3, 2025, President Christine Carla Kangaloo nominated Assistant Commissioner of Police Curt Simon to act as Deputy Commissioner of Police. This temporary appointment covers the absence of Deputy Commissioner Suzette Martin, who attended an international conference in Denver, Colorado, from October 16 to 22, 2025.

In this official notification dated October 3, 2025, President Christine Carla Kangaloo nominated Deputy Commissioner of Police Junior Benjamin to act as Commissioner of Police. This temporary appointment covers the absence of Commissioner Allister Guevarro, who attended an international conference in Denver, Colorado, from October 16 to 22, 2025.

The Economic Sanctions (Implementation of United Nations Resolutions on the Democratic People’s Republic of Korea) (Amendment) Order, 2025, strengthens asset-freezing measures1. It expands the definition of frozen property to include assets derived from those owned by listed entities or individuals acting on their behalf2. The order also clarifies reporting requirements for financial institutions and the process for varying court orders3.

The Counter-Proliferation Financing Regulations, 2025, outline compliance requirements for financial institutions and listed businesses to prevent the financing of weapons of mass destruction1. These regulations establish procedures for designating compliance officers, reporting suspicious activities to the FIUTT, and maintaining records2. Additionally, they define a formula-based system for calculating administrative fines for non-compliance3.

The Customs (Import Duty) (Caribbean Common Market) (Amendment) Order, 2025, revises import duty rates for specific goods entering Trinidad and Tobago from the Caribbean Common Market1. Key changes include a duty of $72.38 per kilogram for cigars and $10.52 per pack of 20 cigarettes2. It also sets new rates for various spirits, such as vodka and liqueurs, at $336.20 per litre of alcohol3.

The Value Added Tax (Amendment to Schedule 2) (No. 2) Order, 2025, expands the list of zero-rated items in Trinidad and Tobago1. Effective October 17, 2025, several goods including table salt, cocoa powder, coconut water, vanilla essence, and locally produced vegetables like tomatoes and lettuce are exempt from VAT2. This amendment aims to reduce the cost of these essential food items3.

The Value Added Tax (Amendment to Schedule 2) (No. 2) Order, 2025, expands the list of zero-rated items in Trinidad and Tobago. Effective October 17, 2025, several goods including table salt, cocoa powder, coconut water, vanilla essence, and locally produced vegetables like tomatoes and lettuce are exempt from VAT. This amendment aims to reduce the cost of these essential food items.

The Value Added Tax (Amendment to Schedule 2) (No. 2) Order, 2025, expands the list of zero-rated items in Trinidad and Tobago1. Effective October 17, 2025, several goods including table salt, cocoa powder, coconut water, vanilla essence, and locally produced vegetables like tomatoes and lettuce are exempt from VAT2. This amendment aims to reduce the cost of these essential food items3.

The Excise Duty (Alcoholic Beverages) (Amendment) (No. 2) Order, 2025, updates tax rates for various alcoholic products in Trinidad and Tobago. It establishes new duties for items including stout and beer at $10.28 per litre. Spirits like rum, whiskey, gin, and vodka are set at a rate of $336.20 per litre of alcohol.

The Excise Duty (Alcoholic Beverages) (Amendment) (No. 2) Order, 2025, updates tax rates for various alcoholic products in Trinidad and Tobago1. It establishes new duties for items including stout and beer at $10.28 per litre2. Spirits like rum, whiskey, gin, and vodka are set at a rate of $336.20 per litre of alcohol3.

The Land Acquisition (Requisition) Order, 2025, authorizes the state to acquire approximately 40.49 hectares of land at Cove Estate, Tobago1. Formerly belonging to the Tobago Race Club Limited, this land is required for public purposes, specifically for establishing a housing settlement and expanding nearby villages2. The order was signed on October 23, 20253.

This 2025 Order declares the United Nations Convention against Transnational Organised Crime as a mutual legal assistance arrangement between Trinidad and Tobago and several non-commonwealth countries1. Specified nations include Brazil, Chile, Ecuador, Germany, Mexico, and the Kingdom of the Netherlands222222222. It facilitates cooperation on criminal matters falling within the treaty’s scope3.

MADE BY THE MINISTER PURSUANT TO SECTION 9(1)(C) OF THE
FINANCIAL INSTITUTIONS ACT, CHAP. 79:09 AND SUBJECT TO
NEGATIVE RESOLUTION OF PARLIAMENT

Made by the Minister under section 88D of the Motor Vehicles
and Road Traffic Act and subject to negative resolution of
Parliament
THE MOTOR VEHICLES AND ROAD TRAFFIC (AMENDMENT TO
THE NINTH SCHEDULE) ORDER, 2025

Pursuant to section 123(4) of the Constitution of the Republic of Trinidad and Tobago, it
is hereby notified that the Police Service Commission, in accordance with sections 123 (2)
and (3) of the said Constitution, and Clauses 4 and 5 of Legal Notice No. 277 of 2021 –
The Commissioner of Police and Deputy Commissioner of Police (Selection Process)
(No. 2) Order, 2021, as amended by Legal Notice No. 278 of 2021 – has nominated
MR. WAYNE MYSTAR, Assistant Commissioner of Police, to act in the office of
Deputy Commissioner of Police – Trinidad and Tobago Police Service

Pursuant to section 123(4) of the Constitution of the Republic of Trinidad and Tobago,
it is hereby notified that the Police Service Commission, in accordance with section 123
(2) and (3) of the said Constitution, and Clause 3(1) (e) and (f) of Legal Notice No. 277
of 2021 – The Commissioner of Police and Deputy Commissioner of Police (Selection
Process) (No. 2) Order, 2021, – has nominated MR. ALLISTER GUEVARRO for
appointment to the office of Commissioner of Police— Trinidad and Tobago Police
Service.

Regulation 6 of the Regulations is amended by inserting after
sub-regulation (2) the following sub-regulation:
“(2A) No bond issued to any company operating within the
energy sector that is zero-rated, shall be transferred during the
period of 6 months immediately following the date of issue of
the bond.”.

Pursuant to section 123(4) of the Constitution of the Republic of Trinidad and Tobago, it is
hereby notified that the Police Service Commission, in accordance with subsections (2) and (3)
of section 123 of the said Constitution, and Clause 5(2) of Legal Notice No. 277 of 2021 – The
Commissioner of Police and Deputy Commissioner of Police (Selection Process) (No.2) Order,
2021 as amended by Legal Notice No. 278 of 2021 – has nominated MR. CURT SIMON,
Assistant Commissioner of Police, to act in the office of Deputy Commissioner of Police –
Trinidad and Tobago Police Service.

Pursuant to section 123(4) of the Constitution of the Republic of Trinidad and Tobago, it is
hereby notified that the Police Service Commission, in accordance with subsections (2) and (3)
of section 123 of the said Constitution, and Clause 4(2) of Legal Notice No. 277 of 2021 – The
Commissioner of Police and Deputy Commissioner of Police (Selection Process) (No.2) Order,
2021 as amended by Legal Notice No. 278 of 2021- has nominated MR. JUNIOR
BENJAMIN, Deputy Commissioner of Police, to act in the office of Commissioner of Police
– Trinidad and Tobago Police Service.

This document contains the Loan Agreement consisting of these Special Conditions
(Document I), the General Conditions (Document II) and the Technical Annex (Document
III), hereinafter jointly referred to as the “Agreement”, and is entered into on the Effective
Date (as defined below) between the following parties and subject to mutually agreed terms
and conditions set forth below:

This Order may be cited as the Value Added Tax (Amendment to
Schedule 2) Order, 2024.

2. Schedule 2 of the Value Added Tax Act is amended, in relation to
the following items listed in the First Column with the corresponding
description of goods listed in the Second Column and referred to in the
First Schedule to the Customs Act and classified under their respective
tariff heading numbers listed in the Third Column, by deleting the
tariff heading numbers listed in the Third Column and substituting the
tariff heading numbers listed in the Fourth Column in respect of each
item:

This Order may be cited as the Motor Vehicles and Road Traffic
(Amendment to Fourth Schedule) Order, 2024.

2. The Fourth Schedule to the Motor Vehicles and Road Traffic Act
is amended–
(a) in paragraph 9(2)(a) and (b), in relation to an “electric
motor vehicle”, by deleting the tariff heading numbers
listed in the First Column below, and substituting the
tariff heading numbers referred to in the First Schedule to
the Customs Act and listed in the Second Column below:

This Order may be cited as the Trinidad and Tobago Revenue
Authority (Extension of Period) (No. 5) Order, 2024.

2. The period under section 18(2) of the Act is extended to 15th January,
2025.

3. This Order is deemed to have come into effect on 1st August, 2024.

This Order may be cited as the Value Added Tax (Amendment to
Schedule 2) Order, 2024.

2. Schedule 2 of the Value Added Tax Act is amended, in relation to
the following items listed in the First Column with the corresponding
description of goods listed in the Second Column and referred to in the
First Schedule to the Customs Act and classified under their respective
tariff heading numbers listed in the Third Column, by deleting the
tariff heading numbers listed in the Third Column and substituting the
tariff heading numbers listed in the Fourth Column in respect of each
item:

This Order may be cited as the Mutual Administrative
Assistance in Tax Matters (Amendment to Schedule 1) Order, 2024.

2. The Mutual Administrative Assistance in Tax Matters Act is
amended in Schedule 1–
(a) in section I, in paragraph F, by deleting the words
“Notwithstanding Paragraph A, the information to be
reported with respect to 2018 is the information described in
such paragraph, except for gross proceeds described in
subparagraph A(5)(b).” and substituting the words
“A Reporting Financial Institution that does not maintain a
Reportable Account in a calendar year shall file a nil
return.”;

These Regulations may be cited as the Companies (Amendment)
Regulations, 2024.

2. The Companies Regulations are amended–
(a) by inserting after Regulation 17 the following new Part:

“PART IX–BENEFICIAL OWNERSHIP
INFORMATION

18. A company, in ascertaining its
beneficial owners, shall examine its
ownership structure to determine the natural
persons owning or controlling ten per cent or
more of the shares or membership, directly,
indirectly or through other means, and
notwithstanding the ownership being less
than ten per cent, exercising ultimate
effective control indirectly or through other
means.

WHEREAS under section 71 of the Constitution of the Republic of Trinidad
and Tobago (hereinafter referred to as “the Commission”) there is established
an Elections and Boundaries Commission (hereinafter referred to as “the
Commission”):

And whereas under subsection (1) of section 72 of the Constitution,
the Commission is charged, inter alia, with the review of the number and
boundaries of the constituencies into which Trinidad and Tobago is divided:

And whereas in accordance with paragraph (a) of the said subsection (1) of
section 72 of the Constitution, the Commission, on the 13th day of March,
2024, submitted to the Honourable Prime Minister, and on the 13th day of
March, 2024, submitted to the Honourable Speaker of the House of
Representatives, a report dated 13th March 2024, and entitled “Year 2024
Report of the Election and Boundaries Commission (on the Review of
Constituency Boundaries pursuant to section 72 of the Constitution of the
Republic of Trinidad and Tobago” (hereinafter referred to as “the Report”) in
which it recommends –

This Order may be cited as the Motor Vehicles and Road Traffic
(Amendment to the Ninth Schedule) (No. 2) Order, 2024.

2. The Ninth Schedule to the Motor Vehicles and Road Traffic Act is
amended–
(a) in item 15–
(i) in the Third Column, by deleting the word “1,000.00”
and substituting the word “500.00”; and
(ii) in the Fourth Column, by deleting the word “3” and
substituting the word “2”;
(b) in item 16–
(i) in the Third Column, by deleting the word “1,000.00”
and substituting the word “500.00”; and
(ii) in the Fourth Column, by deleting the word “3” and
substituting the word “2”;
(c) in item 18–
(i) in the Third Column, by deleting the word “1,000.00”
and substituting the word “500.00”; and
(ii) in the Fourth Column, by deleting the word “3” and
substituting the word “2”;
(d) in item 21–
(i) in the Third Column, by deleting the word “1,000.00”
and substituting the word “500.00”; and
(ii) in the Fourth Column, by deleting the word “3” and
substituting the word “2”;

IT IS HEREBY NOTIFIED that I, CHRISTINE CARLA KANGALOO, President, after
consultation with the Prime Minister and the Leader of the Opposition, in accordance with
section 122(3) of the Constitution of the Republic of Trinidad and Tobago, do hereby
nominate MR. ROGER BABOORAM, a person who is qualified and experienced in the
discipline of management to be appointed as a member of the Police Service Commission.

IT IS HEREBY NOTIFIED that I, CHRISTINE CARLA KANGALOO, President, after
consultation with the Prime Minister and the Leader of the Opposition, in accordance with
section 122(3) of the Constitution of the Republic of Trinidad and Tobago, do hereby
nominate MS ETHEL HECTOR-BERKELEY, a person who is qualified and experienced
in the discipline of management to be appointed as a member of the Police Service
Commission.

IT IS HEREBY NOTIFIED that I, CHRISTINE CARLA KANGALOO, President, after
consultation with the Prime Minister and the Leader of the Opposition, in accordance with
section 122(3) of the Constitution of the Republic of Trinidad and Tobago, do hereby
nominate MS ANNIKA FRITZ-BROWNE, a person who is qualified and experienced in the
discipline of law to be appointed as a member of the Police Service Commission.

IT IS HEREBY NOTIFIED that I, CHRISTINE CARLA KANGALOO, President, after
consultation with the Prime Minister and the Leader of the Opposition, in accordance with
section 122(3) of the Constitution of the Republic of Trinidad and Tobago, do hereby
nominate DR. WENDELL C. WALLACE, a person who is qualified and experienced in the
discipline of law to be appointed as a member of the Police Service Commission.

…

These Regulations may be cited as the Defence (Pensions,
Terminal and Other Grants) (Amendment) Regulations, 2024.

2. In these Regulations, “the Regulations” means the Defence
(Pensions, Terminal and Other Grants) Regulations.

3. Regulation 3(3) of the Regulations is amended by deleting
paragraph (a) and substituting the following paragraph:
“(a) an officer (other than a Major General, Rear Admiral or Air
Vice Marshall) or other rank who has attained at least
nineteen years of colour service but has not yet attained
twenty years of colour service may, on the recommendation
of the Chief of Defence Staff, be permitted by the Minister
to continue his colour service for such period, not exceeding
one year, as the Minister in his discretion may determine,
and any such continued service shall be counted as
pensionable service for the purposes of these Regulations;”.

IT IS HEREBY NOTIFIED that I, CHRISTINE CARLA KANGALOO, President, after
consultation with the Prime Minister and the Leader of the Opposition, in accordance with
section 122(3) of the Constitution of the Republic of Trinidad and Tobago, do hereby
nominate MR. IAN KEVIN RAMDHANIE, a person who is qualified and experienced in the
discipline of sociology to be appointed as a member of the Police Service Commission.