Heritage Tax Allowance Form B-2

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 150% of their conservation or preservation expenses, up to one million dollars per year, for certified projects.

FOR COMPANIES

Through the HTAP, companies can align their corporate social responsibility initiatives with impactful heritage preservation. By supporting endorsed projects, companies benefit from a 150% tax allowance on contributions up to one million TTD annually, while driving economic growth and strengthening their community engagement profile.

THIS FORM B-2 IS REQUIRED FOR

Companies that have incurred expenses while advancing an endorsed Heritage Tax Allowance Programme (HTAP) project and wish to apply for certification of these expenditures.

REQUIRED DOCUMENTS
  1. A Signed Letter from the Property Owner(s)/Occupier(s) acknowledging the support received from your organisation. A letter template is available on our website
  2. Receipt(s) issued by the Property Owner/Occupier reflecting the total value of the expenditure your company incurred in furtherance of the stated HTAP Project.
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