Minister of Finance and Planning, Peter Phillips outlined the fiscal programme for 2015/2016 which he stated is consistent with the two overarching objectives of the Economic Reform Programme efforts to achieve debt reduction and structural reforms for sustained economic growth. According to the minister, the maintenance of the primary surplus of 7.5 per cent of GDP remains the key operational instrument for achieving these objectives.

1. An independent member of UHY international
We do more
JAMAICA BUDGET REVIEW
TAXATION MEASURES 2015/2016

2. CONTENTS
BUDGET – EXPENDITURE HIGHLIGHTS 3
BUDGET – EXPENDITURE HIGHLIGHTS 4
BUDGET – EXPENDITURE HIGHLIGHTS 5
BUDGET – EXPENDITURE HIGHLIGHTS 8
BUDGET – EXPENDITURE HIGHLIGHTS 10
BUDGET – Revenue MEASURES 11
BUDGET – Revenue MEASURES 12
BUDGET – Revenue MEASURES 13
BUDGET – Revenue MEASURES 14
BUDGET – Revenue MEASURES 16
BUDGET – Revenue MEASURES 18
BUDGET – Revenue MEASURES 19
BUDGET – Revenue MEASURES 20
BUDGET – Revenue MEASURES 21
BUDGET – Revenue MEASURES 22
BUDGET – summary of Revenue MEASURES 24
Why UHY Dawgen 30
UHY, the network for doing business 32

3. BUDGET – EXPENDITURE
HIGHLIGHTS
Minister of Finance and Planning, Peter Phillips outlined the fiscal programme for 2015/2016 which he
stated is consistent with the two overarching objectives of the Economic Reform Programme efforts to
achieve debt reduction and structural reforms for sustained economic growth.
According to the minister, the maintenance of the primary surplus of 7.5 per cent of GDP remains the
key operational instrument for achieving these objectives.
Total Gross Central Government Expenditure
The 2015/2016 budget is predicated on gross expenditure of $665.5b comprising non-debt
expenditure of $355.3b and public debt servicing of $310.2B. Approximately $23.9B or 4 per cent of
the gross budget will be financed by Appropriations-in-Aid that is, from user charges, fees and grants
from Public Bodies, while the net balance of $641.5b will be funded by revenues, loans and external
grants.
355.3
310.2
NON-DEBT VS DEBT
EXPENDITURE

4. BUDGET – EXPENDITURE
HIGHLIGHTS
Wages & Salaries
• On the expenditure side, wages and salaries of $165.2B account for some 55 per cent of the non-debt
recurrent budget and includes: back-pay due to firemen, correctional officers and health sector
workers; new pay rates for correctional officers and medical doctors; the 2.5 per cent
annual performance increment; the final one-off payment due to public sectors workers due under
the 2012/2015 heads of agreement as well as amounts for new wage settlements.
• The current fiscal profile envisages a wage to GDP ratio of 9.8 per cent in
2015/16 and this will be reduced to 9 per cent of GDP by March 2017. This figure of 9 per cent wage to
GDP effectively sets the limit of our negotiating envelope with the public sector unions.

5. BUDGET – EXPENDITURE
HIGHLIGHTS
Recurrent Programmes
• The provision for Recurrent Programmes is $135.7B or 45 per cent of the non-debt recurrent
expenditure, reflecting an overall increase of $21.7B or 20 per cent over the 2014/2015 Revised Budget.
Over the next fiscal year the government will undertake major investments in the public health sector.
This is reflected in increased expenditure for drugs and medical supplies and other goods and services.

6. Capital Expenditure
• Central government’s non-debt capital expenditure for FY 2015/16 is projected at $30.5B.
During FY 2015/2016, fiscal space will allow for the implementation of the following activities in
MDAs:
a) $3.1b to meet the cost of 27 new buses acquired for the JUTC and due to arrive in April;
b) $3.3b to carry out works on select roadways and bridges and commence and compete phases 5
& 6 of the JEEP Programme under the Major Infrastructural Development Programme (MIDP);
c) $1.1b to complete infrastructural works and housing units at Luana, (St Elizabeth), Mt Edgcombe and
Belle Aire (St Ann);
d) $659m to continue construction of the Sour Sop Turn to Chapleton Corridor and complete the
Scotts Cove to Belmont Corridor in Westmoreland

7. e) Approximately $700m to, among other things, complete works on 2 existing Agro Parks and establish
at least 2 others;
f) $2.4b under the Sugar Transformation Programme to continue work on social development
projects in the Sugar Dependent Areas; complete 225 houses under construction in St Thomas
under the Barracks Relocation Programme; - 145 in Stokes Hall and 80 in Hampton Hall;
rehabilitate select cane roads and install irrigation systems in select cane areas and;
g) $880m under the Citizens’ Security and Justice Programme to continue implementation of social
intervention programmes in at-risk communities;

8. BUDGET – EXPENDITURE
HIGHLIGHTS
h) $1.4b to continue work under the FAMP project aimed at improving systems and procedures for
customs and inland tax collections as well as debt, treasury and budget management;
i) $1.8b allocated to JSIF to continue implementation of community level social and economic
programmes inclusive of water, sanitation, road works, agro-processing and personal development
programmes;
j) Approximately $1b will go towards supporting the ongoing transformation of the
education system; improving sanitary facilities and refurbishing of Infant and Primary Schools;
continuing the work of upgrading and expanding schools in order to provide additional places to
eliminate the Shift System and reduce overcrowding. Since 2012, Twenty Five (25) schools have been
removed from shift and another Twenty (20) are slated for removal during 2015/16).

9. Public Bodies Investment
• It should be noted that in addition to the projects which will be undertaken in the central government,
another $59b will be spent by the Self-Financing Public Bodies including the National Housing Trust, the
Urban Development Corporation, the National Water Commission; the Port Authority of Jamaica and the
Jamaica Civil Aviation Authority.
Other Expenditure
• This budget highlights planned expenditure for critical areas with provisions made to:
a) Increase the capacity of the NSWMA for improved garbage collection by allocating $200m to
commence the procurement of twenty (20) new garbage trucks;
b) Increase the capacity of the fire services by allocating over $456m to acquire new fire trucks,
commence procurement of a Fire Boat, ambulances, maintain fire hydrants, and repair and
rehabilitate fire stations and vehicles;
c) Support a water catchment rehabilitation and rainwater harvesting programme for rural communities
with a provision of $90m;

10. BUDGET – EXPENDITURE
HIGHLIGHTS
d) To help more persons have legal access to lands by providing resources to facilitate the
establishment of Ten (10) additional Land Adjudication Committees to resolve land ownership issues;
e) Improve the mobility of the security forces by providing additional resources to acquire security and
operational vehicles;
f) Support the ongoing programme of road patching, river training, and cleaning of gullies by allocating
over $500m mainly to the Ministry of Transport, Works and Housing;
g) Support reform of the justice system by allocating: approximately
$135m to provide for: (i) additional high court judges; increase the stipend to jurors and make
available additional facilities at the Justice Square complex; $115m to improve victim support services,
provide legal aid counsel, train police and court officials in mediation and conduct restorative
justice sessions in communities;
DEBT
The Government will be providing over $178B to pay down debt which is an essential obligation that
entered into with our creditors, pensioners and financial institutions under the Debt exchange.

11. BUDGET – REVENUE MEASURES
The Minister advised that the revenue measures although seeking to provide for revenue adequacy,
seeks to continue Government of Jamaica (GOJ) thrust for improving tax administration and
providing for base broadening and increased compliance efforts, In order to ensure equitable
distribution of the tax burden.
The following revenue measures for the Fiscal Year 2015/16 were announced.
1. Amendment to the Taxation Regime for Life Insurance Companies
I. Ministry Paper - Revenue Measures FY 2014/15 and Corrigendum to said Ministry Paper,
dated April 17, 2014 and April 30, 2014 respectively, the Asset Tax rate for all financial
institutions was Initially Increased from 0.14% to 0.25%. Subsequently the rate for the life insurance
companies was increased to 1%, with a commitment to reduce the rate In keeping with the fiscal
realities.
II. In line with the commitment, GOJ, has determined that the rate be synchronized
with the rate for other financial institutions.
Ill. Additionally, over the period, a review of the applicable taxation regime for the insurance
industry, was undertaken and it was determined that the following changes be made to modify
the taxation regime as follows:-
 Reduction of Asset Tax rate to 0.25 % (Sim/far to the rate for all other financial institutions)
 Abolition of the Gross Premium Tax and the Net Investment
 Income Tax.
 Introduction of a Corporate Income Tax, at a rate of 25%
 The proposed amendment would be applicable for year of assessment 2015.
The combined measures are estimated to be at least revenue neutral.

12. BUDGET – REVENUE MEASURES
2. Increase in the Special Consumption Tax (SCT) on Cigarettes
An increase In the specific Special Consumption Tax (SCT) charged per stick of cigarette is being
proposed.
The last increase on this product was initiated In January 2010, where there was an Increase
from J$8.50 per stick to J$10.50 per stick, As signatory to the World Health Organization's
Framework Convention on Tobacco Control (FCTC), the Ministry of Finance and the Ministry of
Health, In light of Jamaica's commitment has sought to balance the imperatives of reducing
tobacco consumption whilst ensuring further revenue considerations.
It Is being proposed that the specific SGT be increased to J$12.00. The Implementation date is 13th
March 2015
Estimated Revenue Gain $0.488 billion

13. BUDGET – REVENUE MEASURES
3. Increase in the Specific SCT rates on Petrol (I.e. E10 87, E10 90, Diesel and Ultra Low
Sulphur Diesel)
I. Although cognizant of the Impact the reduced price of oil has had on the economy .On average, while
GoJ has engaged In a comprehensive analysis, the systematic reduction in oil prices has had an adverse
impact on GOJ revenues.
II. The loss has been significant and therefore GOJ has noted the need to insure against future
contingencies. It is therefore being proposed that the specific SCT be increased by $7 .00 per litre.
Ill. The proposed implementation date is 18th March 2015
Estimated Revenue Gain $6.412 billion

14. BUDGET – REVENUE MEASURES
4. Replacement of the 1.0 per cent Petroleum Cess to a specific SCT of $2 per
litre
I. The GOJ has taken a decision to replace the current 1% Petroleum
Cess, paid by Petrojam to the Petroleum Corporation of Jamaica
(PCJ), with a Specific SCT of $2 per litre.
II. It is anticipated that this will yield additional gross revenue for fiscal year
2015/16 of $1.824 Bllllon.
Ill. The i mplementation of this measure, however, w i l l NOT have any
Impact on PetroJam's reference billing prices for petroleum products.
The proposed Implementation date is 18th March 2015

15. 5. Increase In the Annual General Personal Income Tax (PIT) threshold
During the last fiscal year FY 2014/2015, via Ministry Paper 44/14, the annual
general personal income tax threshold was Increased from $507,312 to $557,232
(up by$49,920.00) •
It is recommended that the threshold be Increased to $592,800.00.
This measure is being proposed in recognition of the social impact occasioned
by the economic adjustments as a result of the reform efforts.
The movement of the threshold w i l l result in an additional 8,441persons falling
outside of the tax base.
The implementation da te is 1st January 2016.
Estimated Revenue Loss $0.644 billon

16. BUDGET – REVENUE MEASURES
6. Re - Imposition of GCT at the standard rate on residential electricity
It is being proposed that there be a re-imposition of GCT on electricity on residential customers. It
is proposed that this be applicable only to residential customer usage above 350kWh. Customers whose
usage falls below this amount would not be required to pay the applicable GCT.
According to the Minister, the measure is recommended on the grounds that it will widen the tax net
and reduce distortions, whilst not adversely Impacting a wide cross section of individuals, as only those
in the higher usage category (above the threshold) wlll have GCT applied to their bills on the additional
l<Wh In excess of the 350 kwhs:
It is also felt that the reduction in oil prices and the resultant reduction in electricity costs will help to
mitigate any adverse impact on those consumers that will be affected by the re-introduction of this
measure.
The Implementation date is 1st April 2015
Estimated Revenue Gain is $0.807 billon

17. 7. Broadening the base of the Environmental Levy
The Environmental Levy was imposed in 2008, at a rate of 0.5%. Since then the levy has been
charged based on the CIF value of all goods imported, with the exception of Government, Diplomats,
International Organizations, Passengers (up to the stated allowance of US$500, and most
recently, CARICOM imports).
In regards to the reform initiatives of base broadening and to provide for equity, it is being
proposed that the 0.5% levy be Imposed equally on the domestic side.
It is proposed that the imposition be in respect to domestic sales, with a tax credit available" for
the environmental levy paid on imported productive inputs.
With the aforementioned changes, the 0.5% environmental levy is to be applied to imports of all
goods (Including CARICOM imports), and to the total domestic supplies of all goods (excluding the
services sector, charitable organizations, exempt organizations, International organizations and
Mining. Mining Is excluded only on the basis that a separate agreement exists In respect to this
industry's accounting for environmental damage associated with its production process.
The Implementation date is 1st Aprll 2015
Estimated Revenue Gain $ 0.962bllllon

18. BUDGET – REVENUE MEASURES
8. Reduction of ImportDuties(CET) on Horses
− In 2012, GOJ sought to curtail discretionarywaivers. In l i ght of this, via Ministry Paper No.
32/12, FY 2012/13, the waiverson the importationof horses wasterminated.
− The current situation has been exacerbated bythe inability to access qualitystock of horsesandthis
continuesto be an issue inthe horseracing sector.
− The measurereduces the current rate of duty i.e.40%to 5%, in respect of horses Imported with tariff
headings 0101291000; 0101299010 and 0101299020.
− The implementation date is 1st
April2015
EstimatedRevenue Loss- $0.001 billon

19. BUDGET – REVENUE MEASURES
,
9. Rationalizationof Outdated Fees, Fines and Penalties
I. Trade & Business Licence Fees
i) License fees collected as per the Licenses on Tradesand Business
Act represent revenuesto the local authorities, in order to support
their administrativeprogrammes.
ii) The fees were last amended as far back as 1987, with fees as low
as J$2.00. These fees have long since not been effective and fall to
cover associated administrative costs incurred. In light of this the
increase is seenas critical.
iii) The date of implementation for the revisedfee structure is 1 April
2015
EstimatedRevenueGain$0.500 billon

20. BUDGET – REVENUE MEASURES
II. Fine, Fees & Pena/ties - Excise Unit
i) A similar situation exists in respect to the fines and
associated penalties under the ExciseDutyAct and Regulation.
ii) The existing fines, fees and penalties had not changed since
1942, and it was felt that the insignificant sums do not pose
any deterrence to non-compliance. The measure is therefore
seen primarily as a compliance measure and therefore the
revenue gain is miniscule as revenue will only arise in the
case of a breach. GoJ believes it is necessary that in
reforming the tax '-'system, antiquated and outdated
structures are addressed. This measure seeks to do this.

21. BUDGET – REVENUE MEASURES
10. Full implementation of the elimination of zero-rating under the GCT Act In
respect to Government Purchases
I. As a part of the tax reform initiatives undertaken in 2014, GoJ
broadened the GCT base through the reduction of the zero-rated
category including the introduction of GCT on government
purchases.
II. Some entities because of their enabling legislation retained GCT
status. The second phase of the reform seeks to address this by
providing for requisite changes, to ensure that all government
entities are liable for the payment of GCT, with few exceptions.
Ill. This measure, although not a pure revenue measure, is seen as
a continuation of the base broadening and streamlining of tile
GCT, which it is anticipated will bolster revenue.

22. I
BUDGET – REVENUE MEASURES
I;
11. Withholding Tax on Specified Services
I. The GOJ introduce a withholding tax on specified s er vic es . This
measure is seeking to improve the current compliance rates in respect to
tax collection from the smaller and medium enterprises.
II. The proposed regime will be applicable to the supply of services above a
minimum amount of $50,000 per Invoice and will seek to align GOJ
Imperatives In relation to the concept of third party reporting.
Ill. It Is proposed in the initial phase of the withholding provision that the
reporting requirements be limited to larger entities such as financial
institutions, ministries/agencies/departments and utility companies.
IV. The rate of withholding being recommended Is 3%.

23. V. The rate would be applicable to Income earned by service providers. The
reporting would be done on a cash basis and the credit would be available
when the amounts h a v e been paid/received ie, when the wit hholding
certificate has been issued/ received.
VI. The measure similar to the provision relating to GCT, are seen primarily as
compliance m e a s u r e , as it anticipated t h a t the withholding pr ovis ion
will only strengthen the tax reporting.
VII. The proposed implementation d a t e is 1st May 2015

24. BUDGET – SUMMARY OF REVENUE
MEASURES
1. Amendment to the Taxation regime for Life 0
Insurance Companies
2. Increase in the Special Consumption Tax (SCT) 0.488
on Cigarettes ($10.50 to $12)
3. Increase the Specific SCT rates on Petrol (i.e. 6.412
E:JP 87, E10 90, Diesel and Ultra Low Sulphur
Diesel by)$7.00 per Jltre
4. Replacement o f the 1.0 per cent Petroleum 1.824
cess to a specific SCT of $2 per litre
5. Increase in the General Personal Income Tax (0.644)
(PIT) Tl1reshold to $592,800
6. Re-Introduction of GCT on electricity for 0.807
residential customers (with an Increased
threshold of 350 l<Wh) at the standard rate
7. Rationalization of the E n v i r o n m e n t a l e v y . - 0.962
Introduction of the 0.5% on domestic sales
(Excluding the services sector)
8. Rationalization of outdated fees- Trade & 0.500
Business Licence
9. Rationalization of Outdated Fees - Excise Unit Compliance measure
10. Reduction of Import Duties (CET) on Horses - (0.001)
From 40% Duty to 5%Duty.
11.Full Implementation of the elimination of Compliance measure
zero-rating under the GCT for government
purchases (with exception of public schools and
the Jamaica Defense Force)
12.Withholding Tax on Specified Services (at a Compliance measure
rate of 3%)
Total J$ 10.248 Billion

25. GOJ 2015/2016 BUDGET REVIEW 25TAX UPDATE MARCH 2015

26. 26 TAX UPDATE MARCH 2015

27. GOJ 2015/2016 BUDGET REVIEW 27TAX UPDATE MARCH 2015

28. 28 TAX UPDATE MARCH 2015

29. GOJ 2015/2016 BUDGET REVIEW 29TAX UPDATE MARCH 2015
During the last fiscal year FY 2014/2015,via Ministry
Paper 44/14, the annual general personal income tax
threshold was Increased from $507,312 to $557,232
(up by $49,920.00) •
It is recommended that the threshold be Increased to
$592,800.00 effective January 1,2016.

30. 30 TAX UPDATE MARCH 2015
WHY UHY DAWGEN
OUR APPROACH
Our approach is to deliver relevant and intelligent solutions to our clients. We listen to our
clients needs and take the time to understand their expectations.
We pride ourselves on delivering the highest standard of professional services to our
clients in a timely, professional and intelligent manner. We have professional relationships
with suppliers that share our values to assist our clients if required. These include the
disciplines:
 We work in collaboration with our clients to ensure they achieve their objectives
 Our services focus on our clients’ requirements with a good understanding of their
needs.
 Our client portfolio is broad and consists of publicly listed corporations, large and
medium-sized companies, privately owned businesses, not-for-profit and public
organisations
 As a member of UHY, our firm is able to offer specialist sector and country knowledge to
the same high quality professional standards in major international business centres
 We share our clients’ aspirations and deliver customised, timely advice to help you make
the right business decisions
 Our drive for professionalism, quality, integrity and innovation combined with global
reach have realised substantial growth in our longstanding history for both clients and
member firms.
OUR COMMITMENT TO QUALITY
Quality is one of our main values – because it is so very important to us we strive to
achieve this in everything we do. Our firm has signed a Quality Charter committing to the
adoption and achievement of performance and service objectives considered essential to
delivering this quality promise to clients.
We focus on quality through:
 Leadership
 Client acceptance procedures
 Compliance with ethical obligations set out by the International Federation of
Accountants in its global standard, Code of Ethics for Professional Accountants
 Human resources policies and procedures, such as education and training
 And, of course, quality control procedures in accordance with internationally recognised
standards.
It is our belief in quality as a value and the successful implementation of that value across
all our service areas that make us even more dedicated to quality.

31. GOJ 2015/2016 BUDGET REVIEW 31TAX UPDATE MARCH 2015
GLOBAL REACH
UHY Dawgen * is a member of UHY.
Established in 1986 and based in London, UK, UHY is a network of independent audit,
accounting, tax and consulting firms with offices in over 296 major business centres across
more than 89 countries.
Our staff members, over 7,660 strong, are proud to be part of the 16th largest
international accounting and consultancy network.
Each member of UHY is a legally separate and independent firm.
UHY offers an exceptional competitive advantage – national capabilities are enhanced by
global resources and an attentive personal service. The network’s teams, who cover over
275 business centres in 87 countries, pride themselves on their ability to combine local
knowledge with regional, national and international skill sets. UHY brings together the
global expertise of independent member firms, who are all highly regarded, professional
and reputable in their own local markets.
However, it is the UHY culture that really makes the difference for clients. The member
firms know each other well; they are aware of each firm’s specialist sector knowledge and
about each other’s individual expertise. Moreover, members are familiar with each other
on a personal level through meeting and working together regularly. It is this cohesiveness
that differentiates UHY from other international networks.
Clients like working with UHY’s approachable and down-to-earth individuals who can offer
innovative and practical solutions for mid-market clients as well as established
multinationals. Globalisation and changing demographics continue to create new
opportunities for both clients and member firms.
The network’s drive for professionalism, quality, integrity, innovation and our global reach
have realised substantial growth for both us and our clients, who enjoy the significant
competitive advantage of access to the expertise and knowledge of over 7,660
professionals worldwide. Our depth of experience and focus on small and medium-sized
businesses has created the model partner network for the 21st Century.

32. 32 TAX UPDATE MARCH 2015
UHY, THE NETWORK FOR
DOING BUSINESS
Urbach Hacker Young International was founded in 1986 by the UK firm Hacker Young
(now UHY Hacker Young LLP) and US firm Urbach Kahn & Werlin (now the US group, UHY
Advisors). Now, UHY stands as a world leader in audit, accounting, tax and business
advisory services, with a turnover of approximately USD 640 million.
UHY offers an exceptional competitive advantage - national capabilities are enhanced by
global resources and an attentive personal service. Our network’s teams, who cover over
296 business centres in 89 countries, pride themselves on their ability to combine local
knowledge with regional, national and international skill sets. UHY brings together the
global expertise of independent member firms, who are all highly regarded, professional
and reputable in their own local markets.
However, it is the UHY culture that really makes the difference for clients. The member
firms know each other well; we are aware of each firm’s specialist sector knowledge and
about each other’s individual expertise. Moreover, we are familiar with each other on a
personal level through meeting and working together regularly. It is this cohesiveness that
differentiates UHY from other international networks.
Clients like working with UHY’s approachable and down-to-earth individuals who can offer
innovative and practical solutions for mid-market clients as well as established
multinationals. Globalisation and changing demographics continue to create new
opportunities for both clients and member firms.
The network’s drive for professionalism, quality, integrity, innovation and our global reach
have realised substantial growth for both us and our clients, who enjoy the significant
competitive advantage of access to the expertise and knowledge of over 7,660
professionals worldwide. Our depth of experience and focus on small and medium-sized
businesses has created the model partner network for the 21st Century.

33. GOJ 2015/2016 BUDGET REVIEW 33TAX UPDATE MARCH 2015
UHY has member firms in the countries coloured green
UHY is a cohesive worldwide network of independent member firms providing audit,
accounting, tax and business advisory services across the globe.
 Established in 1986, UHY is a business driven, tight-knit network
 Doing business in over 296 major business centres in 87 countries with access to over
7,660 professionals and staff
 UHY is the 25th largest international audit, accounting and consultancy network
(by revenue)
 In 2014 our revenue was USD 640 million
 UHY has expanded representation by 85% since 2005
 37 PCAOB registered UHY member firms
 The network’s executive office is based in London, UK
COUNTRIES OFFICES PARTNERS PROF.
TOTAL
STAFF
TURNOVER
USD (M)
Americas 19 59 188 1,435 1,998 243
Asia-Pacific 16 63 185 1,934 2,389 93
EMEA 54 174 418 2,260 3,282 304
Total 89 296 791 5,629 7,669 640

34. www.dawgen.com
LET US HELP YOU ACHIEVE
FURTHER BUSINESS SUCCESS
Please do not hesitate to contact
us if you require any clarification
or additional information. Please
use any of the following to contact
our firm:
Head Office :
Unit 34,Winchester Business
Centre 15 Hope Road, Kingston 10
Tel : 876-9084007
Fax : 876-7540380
Email:info@uhy-ja.com
Branch Offices:
Oxford House, 6 Oxford Road ,
Kingston 5,
Tel: (876) 926-3562 to 4
Fax: (876) 929-1300
------------------------------------------
Montego Bay-Shop EU 6, Whitter
Village,Ironshore, St. James
Tel : 876-9533793/953-8486
Fax: 953-3058
--------------------------------------------
Mandeville-Shop 2B Upstairs,
Shop 2B, Caledonia Mall,
Calendonia Road, Manchester
Tel : 962-6369
Fax: 754-0380
--------------------------------------------
Ocho Rios-101B Main Street,
St. Ann
Tel : 9748772
Fax:876-974-5373
--------------------------------------------