Revised Laws of Saint Lucia (2021)

3.   Levying of travel tax

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   (1)   Subject to subsection (4), a tax at the rate of 7.5% of the cost of a ticket shall be charged, levied and paid by a traveller—

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      (a)     in respect of every ticket issued in Saint Lucia by or on behalf of a carrier for travel overseas;

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      (b)     in respect of every ticket issued overseas by or on behalf of a carrier for travel from Saint Lucia.

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   (2)   There shall be charged, levied and paid by a traveller in respect of every ticket issued overseas by or on behalf of a carrier for travel into Saint Lucia, a passenger facility fee at a rate to be determined by the Minister by order in the Gazette.

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   (3)   Where no ticket is issued in Saint Lucia to a traveller but the ticket is paid for in Saint Lucia, the tax chargeable under subsection (1)(a) is payable notwithstanding.

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   (4)   The Minister may, by order in the Gazette, amend the rate of tax payable under subsection (1).

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   (5)   An order made under subsection (4) is subject to a negative resolution of Parliament.

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   (Amended by Acts 3 of 1984, 14 of 1998, 8 of 2002 and 12 of 2003)