Schedule
(Section 10)
| Sections | 106 to 112 | Objections and Appeals |
| Sections | 115 to 116 | |
| 118 to 121 | Payment, recovery and refund of tax. |
| 123 to 130 | |
| Sections | 131 to 137 | Civil penalties. |
| Sections | 138 | |
| 140 to 143 | Criminal proceedings. |
| 146 to 147 | |
(Inserted by Act 21 of 1999 and 6 of 2006)
CHAPTER 15.12
TRAVEL TAX ACT
SUBSIDIARY LEGISLATION
List of Subsidiary Legislation
| 1. | Travel Tax (Passenger Facility Fee) Order – Section 3 |
| 2. | Travel Tax (Exemption) Order – Section 4(k) |
Travel Tax (Passenger Facility Fee) Order – Section 3
(Statutory Instrument 13/2003)
Statutory Instrument 13/2003 .. in force 2 April 2003
ARRANGEMENT OF ORDER
| 1. | Citation |
| 2. | Passenger facility fee |
TRAVEL TAX (PASSENGER FACILITY FEE) ORDER – SECTION 3
Commencement [2 April 2003]
1. Citation
This Order may be cited as the Travel Tax (Passenger Facility Fee) Order.
2. Passenger facility fee
The passenger facility fee payable by a traveller in respect of every ticket issued overseas by or on behalf of a carrier for travel into Saint Lucia is an amount of EC$13.50 or its equivalent in United States Dollars.
Travel Tax (Exemption) Order – Section 4(k)
(Statutory Instrument 75/2023)
Statutory Instrument 75/2023 .. in force 29 June 2023
ARRANGEMENT OF ORDER
TRAVEL TAX (EXEMPTION) ORDER – SECTION 4(k)
Commencement [29 June 2023]
1. Citation
This Order may be cited as the Travel Tax (Exemption) Order.
2. Exemption
The Travel Tax Act does not apply to a person whose travel is for the purpose of attending the International Council of Nurses 2023 Congress in Montreal, Canada from the 1st day of July, 2023 to the 5th day of July, 2023, precedent by 5 days of Governance Meetings from the 27th day of June, 2023 to the 1st day of July, 2023.