MOTION

No: 13/2026-2/13HOA

Proposed by: Hon Member for Road South

Meeting: Eleventh Meeting of the Second Session of the

Thirteenth Anguilla House of Assembly

Date: 22 September, 2026

Motion No: 13/2026-2/13HOA

REPEAL OF THE UNIVERSAL SOCIAL LEVY

Statutory Instruments of Anguilla No:

RESOLUTION

WHEREAS the Universal Social Levy Act, Revised Statutes of Anguilla, Chapter U12,

imposes a levy on employees, employers and self-employed persons in Anguilla;

AND WHEREAS employees are required to contribute a levy at the rate of 3% of their

remuneration, employers are required to contribute a levy at the rate of 3% of

remuneration paid to employees up to the prescribed limit, and self-employed persons

are required to contribute a levy at the rate of 6% of their remuneration;

AND WHEREAS households throughout Anguilla continue to face significant cost-of-

living pressures, including increases in electricity and energy costs, food prices,

consumer goods, housing, transportation and essential services, reducing disposable

income and increasing financial hardship for many residents;

AND WHEREAS the Government's own medium-term fiscal projections indicate that

Anguilla's fiscal position is sound, with continuing budget surpluses projected across the

medium term, declining debt obligations, strong liquidity levels and sufficient fiscal

capacity to support public services and national development priorities;

AND WHEREAS the Universal Social Levy imposes additional costs on employees,

employers and self-employed persons, while Government is exempt from the employer

contribution required under the Act, thereby placing a greater share of the levy's impact

on private sector economic activity;

AND WHEREAS this Honourable House is of the view that increasing disposable income,

encouraging investment and entrepreneurship, and reducing the cost of employment

would support economic growth and improve the well-being of the people of Anguilla; BE IT RESOLVED that this Honourable House calls upon the Government of Anguilla to

bring before this Honourable House, no later than 31 December 2026, legislation to repeal

the Universal Social Levy Act, Revised Statutes of Anguilla, Chapter U12, and any related

enactments necessary to discontinue the collection of the Universal Social Levy;

BE IT FURTHER RESOLVED that the Government shall identify and implement any

fiscal measures necessary to facilitate the repeal of the Universal Social Levy while

maintaining the sustainable delivery of essential public services and without imposing

further economic burdens on the people of Anguilla;

AND BE IT FURTHER RESOLVED that this Honourable House affirms the principle that

public revenue measures should promote economic opportunity, support business

competitiveness, encourage job creation and minimise unnecessary financial burdens on

workers, employers and self-employed persons.

Tara K. Carter

Speaker

Approved by the House of Assembly this 22nd day of September 2026

Lenox J Proctor

Clerk of the House of Assembly