(1) Rule 2 shall not apply to—
(a) any person of the age of 16 years or under;
(b) any person of the age of 25 years or under, who is a whole time student at a secondary school, college or university;
(c) any married woman living with her husband, the latter being resident in the State;
(d) the Governor General, his or her spouse and children under 21 years of age;
(e)
(i) members of the House of Assembly,
(ii) public officers of the State when travelling on Government business;
(f) any member of the military, naval or air forces of Her Majesty or of any foreign State;
(g) any person in the diplomatic or consular service of Her Majesty or foreign state unless any such person is also engaged in any business or other employment in the State;
(h) any high official, his or her spouse and children under 21 years of age and any other official of any organisation in respect of which a declaration has been made by order of the Minister under and for the purpose of the International Organisations and Overseas Countries (Immunities and Privileges) Act and any representative of any other Government as defined in any such order;
(i) any person temporarily resident in the State; for the purposes of this paragraph a person is temporarily resident in the State whose total period of residence in any one year does not exceed 6 months;
(j) any trafficker or other person who by reason of the nature of his or her occupation or employment the Comptroller deems it expedient to exempt, and who holds a certificate of exemption issued by the Comptroller; and
(k) ministers of religion, their spouses and children under 16 years of age;
(l) any citizen or permanent resident of Saint Lucia.
(Amended by S.I. 32/1998)
(2) The certificate of exemption under this rule shall be in the Form B in the Schedule.