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Schedule

No. of Instrument

Nature of Instrument

Stamp Duty Payable

Abandonment—

(a)

by a co-proprietor of his or her share of a common wall, ditch or hedge

(See Articles 463, 473, 477 of the Civil Code)

(b)

of a sale

(See Article 1412 of the Civil Code)

(c)

of land subject to a servitude

(See Article 501 of the Civil Code)

Account—

of his or her administration, by an administrator, testamentary executor or tutor.

(See Articles 270 and 602—604 of the Civil Code)

Admission as a attorney-at-law or notary

(See Certificate)

Advances

(See Privilege or Crops)

Affidavit and statutory declaration

Exemptions—

(a)

affidavit or declaration by an official bailiff or a constable in respect of the service of any process of a court or any document relating to rates or taxes or by any person in respect of the service of any notice or document from a public officer in the execution of his or her official duty;

(b)

affidavit or declaration required by a public officer in the execution of his or her official duty;

(c)

affidavit or declaration required by the Government for the protection of the Revenue under any law relating therein.

(See Section 9(5))

Agreement for a Lease

(See lease and section 44).

Agreement or any memorandum of an agreement, not otherwise specifically charged with any duty, whether the same be only evidence of a contract or obligatory upon the parties from its being a written instrument.

Agreement for a joint bank account

Exemptions—

(a)

agreement or memorandum the subject matter whereof does not exceed the value of $250;

(b)

agreement or memorandum for the hire of any seaman, boatman, artisan, artificer, labourer or domestic servant;

(c)

agreement as to the rate or amount of compensation to be paid to any person for growing crops or trees planted by him or her in any land;

(d)

agreement for the letting out of animals on shares;

(e)

agreement between a bank and an individual for the opening of a singular bank account.

Annuity, conveyance in consideration of,

(See Conveyance on sale and section 37).

Annuity, creation of, by way of security,

(See Hypothec, etc. and section 47(2))

Annuity, purchase of,

(See conveyance on sale and section 41).

Appraisement or valuation—

of any property or of any interest therein, or of any dilapidations, or of any repairs wanted, or of the materials and labour used or to be used in any building, or of any artificer's work whatsoever—

Where the amount of the appraisement or valuation does not exceed $100

Where the amount of the appraisement or valuation exceeds $100 but does not exceed $250

For each additional $250 or part thereof

Exemptions—

(a)

appraisement or valuation made for, and for the information of, one party only and not being in any manner obligatory as between parties either by agreement or operation of law;

(b)

appraisement or valuation of property of a deceased person made for the information of an executor or other person required to deliver an affidavit, declaration or inventory of the property or succession of such deceased person;

(c)

appraisement or valuation under the Land Acquisition Act or any Act amending or substituted for the same.

(See Section 23 and Articles 633, 1905 of the Code of Civil Procedure).

Arbitration.

(See Award).

Articles of Agreement—

(a)

evidencing the service of any person as an articled clerk to a practising attorney-at-law or notary

100

(b)

transferring any such articles

Assignment—

(a)

by way of security, or of any security.

(see Hypothec, etc.)

(b)

upon a sale, or otherwise

(See Conveyance).

Assurance

(See Policy).

Attestation of signature under the public seal of the State

Under the seal of the High Court

Attested copy.

(See Copy).

Attorney, Letter or Power of,

(See Letter of attorney).

Auctioneer's licence.

(See Licence)

Authorisation (not included in any instrument upon which duty is chargeable)—

from a husband to a wife, to give, accept, alienate or dispose of property inter vivos or to enter otherwise into contracts or obligations

Award—

of an arbitrator or arbitrators.

Where an amount awarded does not exceed $250

For every additional $250 or fractional part thereof.

Deed of Submission to arbitration

Order of the High Court referring any matter to the decision of arbitrators

(See Articles 306 and 312 of the Code of Civil Procedure).

Banker's Cheque

(See Cheque).

Bill of exchange of any kind whatsoever excluding drafts and cheques and promissory notes of any kind whatsoever drawn or expressed to be payable or actually paid or endorsed, or in any manner negotiated in the State—
Where the amount or value of the money for which the bill or note is drawn:
does not exceed $250

Exceeds $250 but does not exceed $1,000

for every additional $500 or any part thereof

Exemption—

(a)

coupon or warrant for interest attached to and issued with any security;

(b)

Bills drawn by or payable to the Government.

Bill of Lading of or for goods, merchandise or effects exported; each Negotiable Copy

(See Section 31).

Exemption—The Master's Copy.

Bond for securing the payment or repayment of money.

(See Hypothec etc.)

Bond, covenant or instrument of any kind whatsoever—

(a)

being the only or principal or primary security for any annuity (except upon the original creation thereof by way of sale or security, and except a superannuation annuity, or for any sum or sums of money at stated periods, not being interest for any principal sum secured by a duly stamped instrument nor rent secured by a lease—

For a definite and certain period, so that the total amount to be ultimately payable can be ascertained—

For every $500 or fractional part thereof

For a term of life or any other indefinite period—

For every $250 and also for any fractional part of $250 of the annuity or sum annually payable

2.50

(b)

being a collateral or auxiliary or additional or substituted security for any of the purposes mentioned in the preceding paragraph, where the principal or primary instrument is duly stamped.

Where the total amount to be ultimately payable can be ascertained—

For every $500 or fractional part thereof

2.50

In any other case—

For every $250 and also for any fractional part of $250, of the annuity or sum annually payable

2.50

(c)

being a grant or contract for payment of a superannuation annuity, that is to say, a deferred life annuity granted or secured to any person in consideration of annual premiums payable until he or she attains a specified age, and so to commence on his or her attaining that age—

For every $250 and also for any fractional part of $250 of the annuity.

2.50

Bond of any kind whatsoever not specifically charged with any duty

Exemptions—

(a)

conditional bonds required by the Government for the protection of the revenue under any Act relating to shipping or customs duty or duty on spirits;

(b)

Bond given by a public officer or his or her sureties in respect of the execution of his or her official duty;

(c)

Bond under the Immigration Act and any Act amending or substituted for the same;

(d)

Bond on an appeal to the High Court;

(e)

Recognizances.

Cancellation or discharge of any privilege charge or encumbrance whatsoever not otherwise described in this Schedule

(See Bond, Hypothec, Release, Resiliation etc.).

Certificate—

(a)

of enrolment of the name of any person admitted to practise as an attorney-at-law of notary

300

(See Section 22 of the Act and Section 17(3) of the Legal Profession Act).

(b)

of character provided by the Police

Exemptions—

Any person who has already been admitted to practice as an attorney-at-law in the Eastern Caribbean Supreme Court.

29A

Certificate issued under the Citizenship of Saint Lucia Act. (Inserted by S.I.72/2002)

Charter-Party—

or any agreement or contract for the charter of any ship or vessel

200

Charter-Party—

(See Sections 32–34)

(c)

Certificate issued under the Citizenship Act of Saint Lucia (Amended by S.I.119/2000)

Cheques or order payable on demand or at sight or presentation

0.30

Contract. (See Agreement).

Contract of Marriage (See Marriage).

Shares in a company or corporation—

The greatest of—

(a)

Conveyance or transfer on sale or otherwise of any debenture stock or funded debt or shares of any Company or Corporation

(a)  ½% of the net value of the assets of the Company or Corporation; and
(b)  $10.00; and
(c)  Providing that at least 75% of the open market value of the assets of the Company or Corporation comprises immovable property, the stamp duty (including vendor's tax) that would be payable on a conveyance or transfer on sale of such immovable property, as calculated under instrument 36(a) and (b).

(b)

Release, renunciation or reassignment of any shares or interest in any shares of a Company or Corporation

(Amended by S.I. 79/2001 and substituted by S.I. 85/2010)

Conveyance or transfer or sale of any moveable property

2% ad valorem

(See Sections 35–41)

Conveyance or transfer on sale—

(a)

Conveyance or transfer on sale of any immovable property such duty to be paid by the purchaser

2% ad valorem

(b)

Conveyance or transfer on sale of any immovable property such duty to be paid by the vendor:

(i)

where the vendor is—

(A)

not a citizen of Saint Lucia;

(B)

an alien.....................................

10% ad valorem

(ii)

where the vendor is—

(A)

a citizen of Saint Lucia;

(B)

a national of a country within the Caribbean Community (CARICOM), the laws of which gives reciprocal treatment to a citizen of Saint Lucia in relation to a conveyance or transfer on sale of immovable property;

(a) 2¹/₂% ad valorem from $50,000 to $75,000;

(C)

a local company…………………………….

(b) 3¹/₂% ad valorem from $75,001 to $150,000;

(Amended by S.I. 72/2002 and S.I. 100/2021)

Conveyance or Transfer—

made for effectuating the appointment of a new trustee or the retirement of a trustee although no new trustee is appointed

Conveyance or Transfer—

of any kind not herein described

(See Section 42).

Conveyance or Transfer—

operating as a voluntary disposition inter vivos

Same duty as a conveyance or transfer on sale, with the substitution in each case of the value of the property conveyed or transferred for the amount or value of the consideration for sale.

Conveyance on transfer of property between spouses in divorce proceedings under a court order

100

Co-Partnership

(See Declaration of Partnership)

Copy or extract of or from a notarial instrument, certified by a notary

Counter-Letter

relating to an instrument chargeable with duty

The same duty as such instrument.

(See Articles 1143 and 1186 of the Civil Code).

Counterpart. (See Duplicate).

Covenant. (See Bond and Hypothec).

Crop Advances. (See Privilege on Crops).

Debenture. (See Hypothec).

Declaration—

(a)

of Partnership to be delivered to the Registrar under Article 20 of the Commercial Code

100

(b)

Statutory

(See affidavit and Section 9 (5)).

Draft for money.

(See Cheques).

Duplicate or counterpart—

of any instrument chargeable with duty—

where such duty does not amount to $5

Same duty as the original instrument

In any other case

Exchange, Instruments effecting—

In the case specified in section 43,

(See that Section).

In any other case

Extract.

(See Copy or Extract).

Hypothec, Mortgage, Bond, Debenture, Bill of Sale or Covenant—

(a)

Being a security for the payment or repayment of money—

for every $100, and also for any fractional part of $100, of the amount secured

0.25

N.B. The instrument creating such a security shall not be chargeable with any further duty in respect of any transfer, assignment or further security which the instrument may contain for the purpose of effecting the first-mentioned security.

(aa)

Special exemptions: hypothec, mortgage refinancing on owner occupied residential property where an existing mortgage is transferred to a new mortgagor to benefit from a lower interest rate with effect from 1 May 2003 to 31 April 2005.

For every $100, and also for any fractional part of $100, of the amount secured

.05

(ab)

Special exemptions; hypothec, mortgage refinancing on owner occupied residential property where an existing mortgage is refinanced with the existing mortgagor at lower interest rate with effect from 1 May, 2003 to 31 April 2005. For every $100, and also for any fractional part of $100, of the amount secured……………………………….

.06

(Amended by S.I. 63/2003)

(b)

Transfer or assignment of any hypothec, policy of life insurance, mortgage, bond, debenture or covenant or of any money or stock secured by any such security, or by any judgment—

For every $500 and also for any fractional part of $500 of the amount transferred or assigned with a maximum of $20 in the case of policies of Life Insurance

(c)

Discharge, radiation, release, resiliation, reconveyance or renunciation of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured; each

(i)

Being a collateral or auxiliary or additional or substituted security or by way of further assurance where the principal or primary security whatever its name or nature may be is duly stamped with the amount of duty chargeable under (a) of this Instrument as being a security for the payment or repayment of money—

For every $500 and also for every fractional part of $500 of the amount secured with a maximum of $20

(ii)

If however, the principal or primary security is not shown to be duly stamped as required by the preceding subparagraph (i) the duty payable on such collateral or auxiliary or additional or substituted security by way of further assurance shall be the amount of duty chargeable under (a) of this Instrument. (See Section 47).;

53A

Paragraph 53(a) does not apply to loans for residential and commercial mortgages for new construction, renovations and extensions.

(Inserted by S.I. 24/2014 and terminated on 28 February 2014)

Insurance. (See Policy).

Invention. (See Letters Patent).

Inventory, not being an Appraisement or Valuation under this Schedule

(See Articles 63, 252, 413, 855, 882 and 1859 of the Civil Code).

Lease—

(1)

For any definite term, of any immovable property—

Where the consideration, moving either to the lesser or to any other person, consists of money, stock or security, not being by way of rent,
In respect of such consideration

Where the consideration, or any of the part of the consideration is any rent,

In respect of such consideration—

If the rent, whether received as a yearly rent or otherwise, is at a rate or exchange rate per annum.

2% of the average value of the lease

(Amended by S.I.79/2001)

(2)

For a term not exceeding 20 years or for an indefinite term if made subsequent to and in conformity with an agreement for such lease which agreement has been duly stamped

(3)

Of any kind whatsoever not hereinbefore described

Exemptions:

(a)

Lease for any definite term not exceeding one year—

(i)

of any dwelling house or tenement or part of a dwelling house or tenement at a rent not exceeding $1,200 per annum.

(ii)

of any furnished dwelling house or apartments.

(b)

Lease of land in which the only consideration from the lessee is an undertaking to plant the whole of the land in tree crops within a period not exceeding 7 years.

(c)

Lease where the Government or any Public Officer acting in his or her official capacity is the lessee.

(d)

Monthly tenancy agreements prepared by the St. Lucia Housing Authority.

(See Section 44–46);

Letter of Credit.

(See Bill of Exchange).

Letter or power of attorney, mandate or other Instrument in the nature thereof—

(1)

For the sole purpose of appointing a proxy to vote at any one meeting or any adjournment thereof at which votes may be given by proxy, whether the number of persons named in such instrument be one or more

(2)

For the sole purpose of providing for the representation in the State of a person resident in and remaining in the State

(3)

For the sole purpose of authorising the execution of an instrument

(4)

For the sole purpose of authorising the receipt or payment of money

(5)

In any other case

Exemption—

(a)

authority to receive or pay money not exceeding $100

(b)

authority to receive any money from any public officer acting in his or her official capacity;

(c)

authority for the withdrawal of money deposited in the Government Savings Bank;

(d)

authority to an agent to represent his or her principal under any Act relating to shipping or customs duties.

Letters Patent on any Invention

500

Licence—

for Marriage. (See Marriage).

to an Auctioneer

200 annually

(Substituted by S.I. 37/2004 and repealed by S.I. 43/2009)

Mortgage. (See Hypothec).

Notarial Instrument of any kind whatsoever not described in this Schedule

Partnership.

(See Declaration of Partnership).

Partition or Division, Instruments effecting

In the case specified in Section 43,

(See that section).

In any other case

66A

Permit to enter and remain in the State temporarily issued under the Immigration Act. (Inserted by S.I.72/2002)

11.50

Police Report—

In respect of a motor vehicular accident

200

In any other case

Permit to enter and remain in Saint Lucia temporarily issued under the Immigration Act. (Inserted by S.I.119/2000)

11.50

Policy of—

(a)

Fire Insurance—

(i)

where the amount of premiums paid does not exceed $200 per annum

(ii)

where the amount of the premiums paid exceed $200

(b)

Life Insurance—

upon any life or lives or upon any event or contingency relating to or dependent upon life or lives, issued to persons resident in the State in respect of which the first premium is paid in the State—

For every $500 or part thereof of the amount insured

0.50

assignment thereof

(c)

Motor Vehicle Insurance

(i)

where the amount of premium does not exceed $500 per annum

(ii)

where the amount of premium exceeds $500 per annum

Policy of Sea or Air Transport Insurance—

(1)

For or upon any voyage—

In respect of every full sum of $500, and also any fractional part of $500 thereby insured

(2)

For time—

In respect of every full sum of $500 and also any fractional part of $500 thereby insured—

Where the insurance is made for any time not exceeding 6 months.

Where the insurance is made for any time exceeding 6 months and not exceeding 12 months

(3)

Within a continuation clause as specified in Section 54(2)

2 in addition to the stamp duty chargeable thereon

(See Sections 49–56).

Power of attorney.

(See Letter of attorney)

Privilege on Crops—

On the order of the judge authorising advances to be made or supplies to be furnished under Article 1904 of the Civil Code,—

For every $100 and also for any fractional part of $100 of the amount of advances or supplies authorised

Promissory Note.

(See Bill of Exchange).

Protest, note by a notary

Extension of Protest

Radiation. (See Hypothec).

Receipts (including cash Bills for goods, purchased at stores, ships or elsewhere.)

For the sum of $5 and up to $200

0.20

Above $200 and up to $500

0.30

Above $500 and up to $1,000

0.50

Above $1,000 and up to $2,000

Above $2,000 and up to $3,000

1.50

Above $3,000 and up to $4,000

Above $4,000 and up to $5,000

Above $5,000

Exemptions—

(a)

receipt given for money deposited in any bank, or with any banker to be accounted for and expressed to be received of the person to whom the same is to be accounted for;

(b)

receipt given for or upon the payment of any taxes, rates, duties, fees, dues or other monies whatsoever to or for the use of the Government or of the Castries City Council or of any local authority;

(c)

receipt for money paid into any court of justice under the provisions of any law or rule;

(d)

receipt for the refund or return of money by the Accountant General or any public department;

(e)

receipt given by the payee of a post office money order.

Reconveyance, Release or Renunciation of any security (See Hypothec).

Release or Renunciation of any property or of any right or interest in any property—

(a)

upon a sale.

(See Conveyance on Sale).

(b)

by way of security.

(See Hypothec).

(c)

of a succession or of community property

(d)

in any other case

Resiliation or Cancellation of a deed of sale or lease

Security. (See Hypothec).

Ship's Manifest. Where the Ship' Registered tonnage is—

Less than 40 tons

40 tons or more

Succession. (See Release).

Transfer.

(See Conveyance or Transfer).

Valuation. (See Appraisement).

84A

Where an international business company incorporated prior to the 1st day of January, 2019 indirectly owns or is in control of immovable property—

By the vendor is 5% of the value of the immovable property

(a)

an instrument which transfers the immovable property;

By the purchaser is 2% of the value of the immovable property

(b)

an instrument which transfers the shares of the company or the shares of a subsidiary or related party in order to effect a change of beneficial or legal ownership of the immovable property.

(Inserted by S.I. 104/2021)

General Exemption from all Stamp Duties—

(a)

money order or postal order of any description issued or paid by the Post Office; (Amended by S.I.72/2002)

(b)

(Deleted by S.I.72/2002)

(c)

wills;

(d)

all instruments executed by or on behalf of the University of the West Indies;

(e)

documents, copies or extracts of any kind required for the Crown or for the official use of the Government or for the use of the High Court and any matter or thing whatsoever wherein any public officer is ex-officio concerned.

(f)

conveyance of or hypothec on any property in a development being carried on by the National Housing Corporation, under the Saint Lucia National Housing Corporation Act where the development has been declared by Cabinet, to be an approved development for the purpose of this exemption. (Amended by S.I.68/2000)

(g)

Cash withdrawals up to a maximum amount of $2,000. (Amended by S.I.79/2001)

(h)

The sale or transfer of securities listed on an exchange licensed by the Eastern Caribbean Securities Regulatory Commission under the Securities Act. (Amended by S.I.94/2001 and 123 of 2006)

(i)

From the 1st day of July, 2021 where an international business company derives ninety per cent or more of its income from a source outside Saint Lucia and produces—

(A)

an instrument in relation to a transaction with respect to the shares, debt obligations or securities of the international business company;

(B)

an instrument in relation to the assets or activities of the international business company,

if the instrument does not have the effect of transferring ownership or control of immovable property in Saint Lucia.

(Inserted by S.I. 104/2021)

(j)

Where an international business company was incorporated prior to the 1st day of January, 2019, an instrument—

(A)

which relates to the transfer or transaction in the name of the natural person who is the beneficial owner of the international business company;

(B)

which includes immovable property in Saint Lucia that was acquired directly or indirectly by the international business company prior to the 1st day of January, 2019;

(C)

which is executed prior to the 1st day of January, 2022.

(Inserted by S.I. 104/2021)

CHAPTER 15.11
STAMP DUTY ACT

SUBSIDIARY LEGISLATION

List of Subsidiary Legislation

1.	Restriction on use of Adhesive Stamps Rules – Section 5
2.	Court Fees Rules – Section 5
3.	Notarial Repertories and Indexes – Section 5
4.	Stamp Vendors Regulations – Section 5

Restriction on use of Adhesive Stamps Rules – Section 5

(Statutory Instrument 5/1920)

Statutory Instrument 5/1920 .. in force 1 May 1920

Commencement [1 May 1920]

1. All stamp duty, on or in respect to any instrument issued, prepared, or filed, or to remain, of record in any office or department over which the Registrar in any of his or her capacities has control, shall be impressed and not adhesive, unless he or she allows adhesive stamps to be used.

2. Whenever adhesive stamps are to be cancelled by any public officer he or she may require the stamp duty to be impressed.

Court Fees Rules – Section 5

(Statutory Instrument 50/1936)

Statutory Instrument 50/1936 .. in force 21 November 1936

Commencement [21 November 1936]

1. The Governor General hereby declares and directs that from the coming into effect of this Notice all court fees payable in the several courts of justice and the Registrar and sheriff's department and all fees heretofore paid to any clerk or bailiff of the several district courts shall be paid and collected by means of stamps and not in money.

2. When any such fee is payable in respect of a document, the stamp denoting the amount of the fee shall be affixed to or impressed on such document, and where such fee is payable otherwise than in respect of a document, the stamp denoting the amount of the fee shall be affixed to or impressed on the form of application (if any) or in or upon some appropriate book or other office record.

Notarial Repertories and Indexes – Section 5

(Statutory Instrument 5/1918)

Statutory Instrument 5/1918 .. in force 4 March 1918

Commencement [4 March 1918]

1. Notaries shall have and keep in good order and in a proper state of preservation a repertory of all deeds passed by them whether en minute or en brevet in which they shall enter, consecutively, (a) the dates, (b) the numbers, (c) the nature of such deeds, (d) the names of the parties, (e) the indication of the property, its situation and price when the instrument relates to the ownership usufruct or enjoyment of immovables, (f) the amount of stamp duty paid in respect of the original of such deeds, (g) the number of the Treasury receipt therefor.

2. When in any exceptional case a notary is satisfied on his or her professional honour that a deed is not intended to, and should not, be made public at the time, he or she may enter in the repertory only, (a) the date (b) the number (c) the nature of the document (d) the amount of stamp duty paid in respect of the original, (e) the number of the Treasury receipt therefor, omitting any or all of the other particulars, until the necessity for secrecy is past.

3. A deed executed on more than one date is to be entered in the repertory as of the date of its first execution.

4. Accessory instruments, executed at the end of the principal deed, may be entered in the repertory in order of date with the other minutes, by merely indicating the number of the principal deed after the entry of such accessory instruments.

5. With the same care, notaries must make and preserve an index to the repertory.

6. Notaries may keep a special repertory, with or without an index, as they choose, for notes and protests of bills of exchange and notes and other papers of a commercial nature.

7. The deeds entered in such repertory shall bear a series of numbers different from those which are to be entered in the ordinary repertory and index.

Inspection and Verification of Notarial Repertories.

8. Subject to the directions of the judge in case of refusal, notaries must on the written demand of the Director of Finance and Planning present their repertories to the Director of Finance and Planning in Castries or the Sub-Collector of their district for inspection and verification, and they must also allow inspection of their repertories, on demand, to the Director of Finance and Planning, or other public officer authorised in writing by the Director of Finance and Planning who presents himself or herself at their offices to verify them.

Returns by Notaries.

9. Every notary must within the first 10 days of the months of January, April, July and October, deliver to the Director of Finance and Planning in Castries, or the Sub-Collector of his or her District—
1. (a) a true and correct list of instruments made by him or her during the preceding quarter, showing the duty paid in respect of any such instruments;
1. (b) a separate true and correct list of instruments on which he or she has paid stamp duty during the said preceding quarter, such instruments having been executed previous to such quarter.

Stamping of Instrument before a Notary Officiates thereon.

10. A notary must not make an instrument in virtue of another instrument, or annex it to his or her minutes, or receive it en depot, or deliver an extract or copy thereof, unless the other instrument has been previously duly stamped and the penalty, if any, paid in respect thereof.

Payment of Duty on Notarial Instruments.

11. The stamp duty on every original notarial instrument shall be paid in cash and impressed at the Treasury in Castries or at any other office which the Governor General may direct by notice to be published in the Gazette.

12. Where the original of an instrument is liable to stamp duty a notary must not deliver it en brevet or deliver a copy or extract thereof or therefrom or make any instrument thereon before such original is stamped despite the delay for such stamping has not expired, except in the case of ship notings or protests, a copy whereof is to go by a ship leaving before there has been any time or opportunity for stamping the original at the Treasury.

13. When in any exceptional case a Notary is satisfied on his or her professional honour that the original of a notarial instrument is to be kept secret at the time, he or she may execute it on blank material impressed with the amount of duty chargeable on the instrument, when executed, and on paying such duty he or she shall state that it is for a secret deed so that the Treasury receipt number may be affixed on the blank material, and a statement in such Treasury receipt that it is in respect of a secret deed shall be a sufficient indication to comply with the requirements of rule 18.

14. Except in the case of instruments to be kept secret as provided in these Rules, notarial originals must be stamped after and not before first execution.

Payment of Duty on Crop Privileges.

15. The stamp duty on orders for privileges on crops shall be paid in cash and impressed at the Treasury in Castries.

Dispute as to Duty Payable or otherwise.

16. In case of dispute as to the amount of duty payable, the Treasury Officer in Castries may refer to the Registrar of the Supreme Court, and out of Castries to the magistrate of the District, to assess the amount of duty.

17. In the event of any dispute between the Director of Finance and Planning and a notary, respecting any return or information required of a notary as to stamp duty, the Director of Finance and Planning or the notary may refer it to the judge in chambers for decision, and the judge may give such directions, including directions for production and inspection of repertories as he or she may consider necessary.

Acknowledgment of Payment of Duty.

18. The treasury officer shall give a receipt for the duty or penalty paid in respect of any blank material or of any instrument, whether notarial or otherwise, indicating concisely the nature of the instrument, the principal notary, if it is notarial, and the parties to it and the amount of duty or penalty paid in respect thereof, and stating its date, and if notarial, whether it is an original (and if so its number) or a copy, and he or she shall also affix the number of the Treasury receipt, impress the amount of the duty or penalty on the blank material or on the instrument and authenticate the same in the manner prescribed by the Director of Finance and Planning, taking care that the instrument is not made public.

Limitation as to number of Adhesive Stamps.

19. An officer shall have power to fix or limit the number of adhesive stamps paid as fees of office to be placed on any instrument to be filed, or remain, of record in his or her office, or in any case where stamps are to be cancelled by an officer.

Power to Reject Adhesive Stamps.

20. An officer shall have power to refuse to receive or act on any instrument the stamp on which, in his or her opinion, is not in a satisfactory condition, or is likely to give rise to audit difficulty.

Soiled Stamps Allowance.

21. The value of any stamps which may be casually destroyed or spoiled may be allowed for by the Director of Finance and Planning subject to a deduction of 10% thereon, on proof, to the satisfaction of the Director of Finance and Planning, of such stamps having been destroyed or spoiled. However, a public officer is not liable for the value of any stamps casually destroyed or spoiled while in his or her custody.

Forms.

22. The forms appended to these Rules with such variations as circumstances require, may be used and shall be sufficient for the purposes of these Rules.

APPENDIX OF FORMS

A.
Return of Deeds and Stamp Duty paid.
Return of Originals of deeds and of repertory entries thereof made by the undersigned Notary during the quarter ended the ......................................... day of ....................................... 20 .............

No.	Year.	Date of Execution.	Description.	Duty paid.	When paid.	Where paid.	No. of Treasury receipt.
56	1917	6 April.	Sale.	$1 20.	20 Apr.	Castries.	6480
57	”	8 ”	Will.	nil.	—	”	—
58	”	10 ”	Hypothec.	$0 48.	1 May.	”	7630
...........................................................................
NOTARY ROYAL.

B.
Stamp duty Return of Deeds executed previous to the preceding quarter.
Return of Originals of deeds by the undersigned Notary on which stamp duty has been duly paid during the quarter ended the ................................................ day of ....................... 20............., such deeds having been executed previous to the said quarter.

No.	Year.	Date of Execution.	Description.	Duty paid.	When paid.	Where paid.	No. of Treasury receipt.
55	1917	Mar. 31.	Sale.	$0 48.	2 June.	Castries.	8342
...........................................................................
NOTARY ROYAL.

Stamp Vendors Regulations – Section 5

(Statutory Instruments 35/1946 and 68/1946)

Statutory Instrument 35/1946 .. in force 25 May 1946

Amended by S.I. 68/1946

Amended by S.I. 7/1974 .. in force 19 January 1974

Commencement [25 May 1946]

1. Citation

These Regulations may be cited as the Stamp Vendors Regulations.

2. Licence

(1) Licences authorising persons to sell adhesive postage and revenue stamps and postal stationery may be issued by the Governor General subject to the conditions herein prescribed.

(2) Licences may be in the form prescribed in the Schedule to these Regulations. They shall be issued without charge and shall be signed by the Secretary to Cabinet.

(3) Licences may be revoked without notice and without any reason being stated at the absolute discretion of the Governor General.

(4) Licences shall expire on 31 December next after the date of issue; however, the licences issued or renewed during the month of December shall expire on 31 December in the following year.

(5) Applications for licences and renewals should be made in writing to the Postmaster, and shall be forwarded by the Post-master to the Secretary to Cabinet with his or her recommendations as to the propriety of granting the application having regard to the needs of the public and other circumstances.

3. Stamps and postal stationery

The Stamp Vendors shall obtain supplies of stamps and postal stationery from the Postmaster for cash; they may keep for sale stamps of any denomination to be sold at face value, and they shall be entitled to receive from the Postmaster a commission at the rate of (a) 5%, on stamps purchased by them of the following values only namely: $0.01, $0.02, $0.04, $0.05, $0.06, $0.10, $0.12, $0.15, $0.25, $0.35, $0.50, and on postal stationery of any description, and (b) 2½%, for the following values only $1, $2.50, $5, subject to a minimum purchase of any denomination and postal stationery amounting to $5 on any single occasion.

4. Sales

A licensed vendor shall maintain at all times a sufficient stock of stamps to meet the demands of the public, and shall not refuse without reasonable excuse to sell stamps during his or her ordinary business hours to anyone requiring them if the proper price is tendered in legal currency. Stamps shall not be sold at any other place than the address specified in the licence.

5. Selling price

(1) Stamps shall not be sold for more or less than face value, or in the case of postal stationery, for more or less than the selling price chargeable at the Post Office.

(2) A licensed vendor shall not exchange stamps, nor sell any stamps other than those he or she has procured from the Postmaster.

6. Public notice

A licensed vendor shall provide and exhibit outside his or her premises a notice, to be approved by the Postmaster, bearing the words “licensed to sell Postage Stamps”.

7. Inspection

All stamps in the possession of a licensed vendor shall at all times be open to inspection by the Director of Finance and Planning or Postmaster or a public officer deputed in writing by either of them so to inspect.

8. Gazette

Issues, renewals and revocation of licences shall be published in the Gazette.

Schedule

Stamp Vendors' Licence.

Authority is hereby granted under the Stamp Duty Act to .................................... of ................................... (address) .......................... to sell adhesive postage and revenue stamps and postal stationery subject to the provisions of the said Act and the Regulations made thereunder.

This Licence expires on 31 December 20 ............

Secretary to Cabinet.