Tourism Development Act, 2000 (No. 9 of 2000).

This Act empowers the Minister to grant incentives in the form of tax benefits to initiatives aiming at development of the tourism industry in Trinidad and Tobago. The Act also sets out the requirements a tourism project must meet in order to benefit from access benefits and to obtain approval of the project, including registration with the authority to whom the responsibility for tourism has been assigned. Incentives are granted for, among other things, ecological and environmental maintenance, eco-tourism, sea ports, land clearing and cleaning, sports fishing projects and restoration of heritage sites.