Revised Laws of Saint Lucia (2021)

2.   Interpretation

In this act—

“accommodation project” includes the—

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   (a)     construction of a hotel, a villa resort, a condominium or an upscale residential complex; or

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   (b)     conversion of an existing building by reconstruction or renovation into a hotel, a villa resort, a condominium or an upscale residential complex; of at least 6 rooms;

“condominium” means a cluster of dwelling units available for rent by holiday makers with supporting leisure facilities;

“hotel” means a building or group of buildings used to provide services and accommodation to guests for reward containing not less than 6 bedrooms, and may also contain—

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   (a)     one or more kitchens in which meals may be prepared by employees of the hotel owner or hotel operator for the guests; and

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   (b)     one or more dining rooms shared in common by all the guests in which meals may be served by employees of the hotel owner or operator to such guests;

“Minister” means the Minister responsible for tourism;

“person” includes a body corporate or unincorporated body;

“upscale residential complex” means a development of luxury homes guided by an overall master plan and which offers a wide range of recreational facilities within the development;

“villa resort” means a cluster of dwelling units available for rent by holiday makers with supporting leisure facilities;

“cricket world cup accommodation product” means an accommodation project which is declared to be a cricket world cup accommodation product and is granted tax reliefs and exemptions under this Act.