Heritage Tax Allowance Form A
WHAT IS THE HERITAGE TAX ALLOWANCE PROGRAMME?
The HTAP is a fiscal incentive aimed at encouraging businesses to invest in the conservation of Trinidad and Tobago’s cultural heritage assets. Under the Trinidad and Tobago Finance Act (No. 2) Act of 2021, companies can claim a tax deduction of one hundred and fifty per cent (150%) of their conservation or preservation expenses, up to one million dollars per year, for certified projects.
ELIGIBLE PROJECT TYPES
The Heritage Tax Allowance Programme supports conservation-driven projects that contribute to the safeguarding of Trinidad and Tobago’s tangible heritage.
Conservation, in this context, refers to a thoughtful process of caring for heritage properties, ensuring their cultural, historical, and architectural significance is retained for present and future generations.
Eligible conservation projects may include, but are not limited to, the following approaches:
Preservation – Activities that maintain and repair existing historic materials, ensuring that the property’s form and fabric, as it has evolved over time, remain intact.
Rehabilitation – Works that adapt a historic property for continued or new use, while carefully retaining its historic character.
Restoration – Interventions that accurately depict a property as it existed during a specific period in its history, often requiring the removal of features from other eras.
Reconstruction – The re-creation of lost or non-surviving elements of a historic property, typically for educational or interpretive purposes.
Adaptive Re-use – Projects that sensitively repurpose a heritage property for a function different from its original use, while preserving its historic detailing and exterior façade.
Applicants are encouraged to align their project proposals with one or more of these conservation strategies to ensure eligibility and support the national goal of preserving our built and natural heritage.
FOR HERITAGE ASSET OWNERS & OCCUPIERS
If you own or manage a heritage property, The HTAP offers a unique opportunity to secure corporate support for preservation and conservation efforts while enhancing the long-term value of your property. By participating, you contribute to safeguarding Trinidad and Tobago’s tangible cultural heritage and benefit from increased visibility and support for your project.
THIS FORM A IS REQUIRED FOR
- Property Owners: Individuals or entities who own heritage assets actively undergoing conservation or restoration.
- Occupiers: Tenants or other individuals responsible for the maintenance and conservation of heritage properties.
- Legal Representatives: Parties acting on behalf of owners or occupiers with a relationship to the property.
REQUIRED DOCUMENTS
- WASA Bill: Bearing the Heritage Asset’s address received in the last 3 months or any other proof of ownership.
Note; If the applicant’s name differs from the name on the submitted WASA Bill, a signed Notice of Permission from the property
owner listed on the bill must also be uploaded. - Conservation Plans: Any architectural drawings, plans, or other documents relevant to your project.
- Photographs of the Heritage Asset: Include three (3) recent photographs of the heritage asset that clearly depict: Exterior View, Interior View, Project Area
GENERAL INSTRUCTIONS
- Complete all required fields in the online form.
- If a question does not apply, please select or enter “N/A (Not Applicable).”
- Upload all required supporting documents using the upload box provided before submitting.
- Double-check all entries for accuracy and completeness before submission.
- Once submitted, applicants will receive an email confirmation of receipt.
For Assistance or Queries contact
htap@nationaltrust.tt