Schedule 3
(Section 7B(1))
APPLICATION FOR PARTIAL WAIVER OF TAX ON COMMERCIAL PROPERTY
LAND AND HOUSE TAX ACT, Cap. 15.13: Section 7B(1)
All fields must be filled and all supporting documents attached. Please note that for properties not yet assessed by the Inland Revenue Department, an official valuation report must be submitted along with this application. (A separate form must be completed for each property having a separate block and parcel number)
| Landlord information |
| Tax account number: | | | | | | | - | | | | NIC: | | | | | | |
| Landlord's name: | |
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| Postal address: | |
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| Contact information: | Telephone: | Email: |
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| Block & parcel: | Location: | Date property was completed: |
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| Are you up to date with the filing for the following tax types? |
| Yes | No | Made arrangements |
| Property | | | |
| P.A.Y.E | | | |
| Value added tax (V.A.T.) | | | |
| Corporate (large & medium) | | | |
| Corporate (small & micro) | | | |
| Contract tax | | | |
| Incentive |
| Applicants must state which of the following incentives were given to the tenant. Proof of minimum 20% reduction of rent for 3 months or moratorium for 3 months must be submitted with this application, along with a copy of tenant's lease agreement. |
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| | minimum 20% reduction of rent for
April to June | | moratorium for April to June |
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| | minimum 20% reduction of rent for
July to September | | moratorium for July to September |
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| Tenant(s) information (attach an additional page, if there are more tenants) |
| Tenant's name: | Postal address: | Telephone: | Email: | Date tenancy began: | Annual rental income: |
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| Documents attached: |
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| | rental agreement /lease agreement for each tenant | | valuation (only if requested) |
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| | proof of concession given to the tenant | | proof of ownership (only if requested) |
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| | any other documents |
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| I hereby declare that the information given in this application for 50% waiver of commercial property tax and all documents attached are true and correct. False or inaccurate information may lead to the termination of this application. |
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| Applicant's signature | Date |
| Official use only |
| Tax type | Tax status | Signature |
| Paid | Arrangement | Liability |
| Property | | | | |
| P.A.Y.E | | | | |
| Value added tax (V.A.T.) | | | | |
| Corporate (large & medium) | | | | |
| Corporate (small & micro) | | | | |
| Contract tax | | | | |
| Application status |
| Approved: | Denied: | Pending: | Comments: |
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| Comptroller | Date |
| ”. |
(Inserted by Act 7 of 2021)
CHAPTER 15.13
LAND AND HOUSE TAX ACT
SUBSIDIARY LEGISLATION
List of Subsidiary Legislation
| 1. | Land and House Tax Regulations – Section 47 |
Land and House Tax Regulations – Section 47
(Statutory Instrument 37/1950)
Statutory Instrument 37/1950 .. in force 13 January 1951
ARRANGEMENT OF REGULATIONS
| 1. | Citation |
| 2. | Returns of ownership or occupation |
| 3. | Procedure to ensure correctness of returns |
| 4. | Procedure where no change in particulars |
| 5. | Fees |
LAND AND HOUSE TAX REGULATIONS – SECTION 47
Commencement [13 January1951]
1. Citation
These Regulations may be cited as the Land and House Tax Regulations, and shall be read as one with the Land and House Tax Act, hereinafter referred to as “the Act.”
2. Returns of ownership or occupation
It is the duty of every person who on 1 January in each year is the owner or occupier of any land or house or both situate within Saint Lucia to deliver to the Comptroller not later than 31 March of the year of assessment or within such further period as may be allowed in writing by the Comptroller a true and correct return containing a statement of the description, situation, extent and value of the said land or house or both and also in the case of a house its annual value for rental.
3. Procedure to ensure correctness of returns
The procedure prescribed by section 22 of the Act and the penalty prescribed by section 23 of the Act shall be applicable to returns required by these Regulations in like manner as they apply to returns required under the Act.
4. Procedure where no change in particulars
Where in any year there is no change in any land or house or both held by a person whose name appears on the assessment list of the previous year in respect of the said land or house, then unless the Comptroller serves on such person a notice under section 15 of the Act, such person shall not be required to submit a return in accordance with regulation 2.
5. Fees
The following fees shall be chargeable by the Director of Finance and Planning—
| 1. | For a search by any person of the tax rolls | $0.24. |
| 2. | For a copy certified under the hand of the Director of Finance and Planning to be a true copy of any entry in the tax rolls | $0.24. |