Revised Laws of Saint Lucia (2021)

Schedule 3

(Section 7)

EXEMPTED TAXES AND DUTIES

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   1.   Import duty, stamp duty, and consumption tax on inputs for the construction of new buildings and the renovation or refurbishment of existing buildings.

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   2.   Land and house tax.

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   3.   Stamp duty payable by vendors and purchasers on the initial purchase of property, whether by nationals or non-nationals.

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   4.   Aliens landholding licence fee.

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   5.   Exemption of import duty and excise tax on —

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      (a)     building materials, automated and non-automated fixtures and fittings;

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      (b)     construction equipment and vehicles required for construction activities and airport services as specified by the Minister by Order;

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      (c)     security equipment, including, x-ray machines, handheld magnetometers and other related equipment;

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      (d)     energy saving and alternative energy devices and equipment;

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      (e)     security equipment and other equipment required for services provided by the airports;

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      (f)     equipment including vehicles needed to undertake services to be provided by an approved developer.

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      (Inserted by Act 9 of 2014)

CHAPTER 15.29
SPECIAL DEVELOPMENT AREAS ACT

SUBSIDIARY LEGISLATION

No Subsidiary Legislation