To be considered a Returning Resident, and to benefit from the concession afforded to Returning Residents, you must satisfy one of the following conditions:
- Be a Jamaican national who has attained the age of 18 years, and who
- has been residing overseas for the last 3 consecutive years and has returned to Jamaica to reside permanently.
- Be a Jamaican student who has attained the age of 18 years and who has studied abroad for more than one year but fewer than 3 consecutive years and has returned to reside permanently.
- Be a Non-Jamaican whose spouse is a Jamaican Returning Resident.
Note: A couple – husband and wife- will be counted as one family if returned together and will only get one concession. Spouses not returning together, but within three years of each other, are treated as one family and will also get only one concession.
