Schedule 2
(Section 17)
EXEMPT SUPPLIES
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1. In this Schedule —
“ancillary transport services” means stevedoring services, lashing and securing services, cargo inspection services, preparation of customs documentation, container handling services, and storage of transported goods or goods to be transported;
“commercial rental establishment” means —
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(a) accommodation in a house, flat, apartment, or room, other than accommodation in respect of which the provisions of paragraph (a) or (c) of this definition apply – which is regularly or systematically leased or held for lease as residential accommodation for continuous periods not exceeding 45 calendar days in the case of each occupant of such house, flat, apartment, or room; or which is leased with furnishings provided by the lessor;
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(b) accommodation in a house, flat, apartment, room, caravan, houseboat, tent, or caravan or camping site which constitutes an asset, including a leased asset, of a business undertaking or a separately identifiable part of a business undertaking carried on by any person who —
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(i) leases or holds for leasing as residential accommodation, a house, flat, apartment, room, caravan, houseboat, or caravan or camping sites in the course of such business undertaking, and
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(ii) regularly or normally leases or holds for lease as residential accommodation such house, flat, apartment, room, caravan, houseboat, or caravan or camping sites for continuous periods not exceeding 45 calendar days in the case of each occupant, or
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(c) any other accommodation designated by the Minister by Regulations to be a commercial rental establishment;
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(d) accommodation in a boarding establishment or hostel operated by any employer solely or mainly for the benefit of the employees of such employer or of a related person of such employer or their dependents, provided such establishment or hostel is not operated for the purpose of making profits from such establishment or hostel for the employer or such related person;
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(e) accommodation in a boarding establishment or hostel operated by a local authority otherwise than for the purpose of making profits from such establishment or hostel; or
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(f) accommodation in a registered hospital, maternity home, nursing home, convalescent home, or clinic;
“dwelling” means any building, premises, structure, or any other place, or any part thereof, used predominantly as a place of residence or abode of a natural person or which is intended for use as a place of residence or abode of a natural person, together with any appurtenances belonging thereto and enjoyed therewith, but does not include a commercial rental establishment or a time-share arrangement;
“education services” means tuition or instruction for students provided by an institution duly recognized by the Ministry of Education under the Education Act whether public, private, assisted or denominational, being —
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(a) a pre-primary, primary, or secondary school;
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(b) a technical or vocational school or college, community college, or university;
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(c) an educational institution established for the promotion of adult education, vocational training, technical education;
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(d) an institution established for the education or training of physically or mentally disabled persons; or
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(e) an institution established for the training of sports persons;
“educational supplies” means a supply of printed material, as defined under Customs Tariff Heading 49.01 - 49.05;
“financial services” means —
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(a) granting, negotiating, and dealing with loans, credit, credit guarantees, and any security for money, including management of loans, credit, or credit guarantees by the grantor; or
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(b) transactions concerning money, deposit and current accounts, payments, transfers, debts, cheques, or negotiable instruments, other than debt collection and factoring; or
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(c) transactions relating to financial derivatives, forward contracts, options, and similar arrangements; or
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(d) transactions relating to shares, stocks, bonds, and other securities, other than custody services; or
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(e) management of investment funds; or
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(f) insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents; or
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(g) other financial services provided by banks within the scope of their banking business;
“foreign-going aircraft” means an aircraft engaged in the transportation for reward of passengers or goods wholly or mainly on flights between airports in Saint Lucia and airports in export countries or between airports in export countries;
“foreign-going vessel” means a vessel engaged in the transportation for reward of passengers or goods wholly or mainly on voyages between seaports in Saint Lucia and seaports in export countries or between seaports in export countries;
“intellectual property rights” means any patent, design, trade mark, copyright, know-how, confidential information, trade secret, or similar rights;
“international transport services” means the services, including ancillary transport services, of transporting passengers or goods by land, water, or air;
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(a) from a place outside Saint Lucia to another place outside Saint Lucia where the transport or part of the transport is across the territory of Saint Lucia; or
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(b) from a place outside Saint Lucia to a place not beyond a port of entry in Saint Lucia; or
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(c) from a place in Saint Lucia to a place outside Saint Lucia;
“medical services” means a supply of a medical, dental, allied health, nursing, convalescent, rehabilitation, midwifery, paramedical or other similar service, where the service is performed by, or under the supervision and control of, a person who is registered as being qualified to perform that service under the Health Practitioners Act or under the Registration of Nurses and Midwives Act;
“pre-primary school” means a school duly recognized by the Ministry of Education which conducts early childhood education under the Education Act;
“religious services” means the conducting of religious ceremonies including baptisms, christenings, dedications, funerals, burials, marriages, blessings; presiding over or performing mass or service; conducting of workshops or seminars for church members and social groups, such as groups for the youth, women or men.
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2. The following supplies are specified as exempt supplies for the purposes of section 17 of this Act —
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(a) a supply of financial services;
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(b) a supply of medical services, except for elective services that are cosmetic in nature. In the event of any uncertainty or dispute as to what constitutes “cosmetic” the Ministry of Health shall be the competent authority;
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(c) a supply of services in a nursing home, residential care facility or provided directly by a facility to aged, indigent or disabled persons who need care;
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(d) a supply of hearing aids, crutches, manual and motorized wheelchairs, trusses, colostomy bags and similar appliances and apparatus and identifiable spare parts for the relief of permanent bodily disablement, including reading matter and reading aides (excluding glasses, frames and contact lenses) specifically designed for the visually impaired;
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(e) a supply of veterinary services in respect of any live bird, livestock or other animal of a kind generally used as food for human consumption;
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(f) a supply of baby or adult diapers;
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(g) a supply of prophylactics and contraceptives;
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(h) a supply of education services;
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(i) a supply of services rendered by a daycare business recognized by the Ministry of Education, including after-school care and by a summer camp for children under the age of 18;
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(j) a supply of educational supplies;
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(k) a sale of an immovable, including land attributable to a dwelling;
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(l) a sale of immovable property, including land, attributable to a dwelling provided that upon application to the relevant Ministry for change of use of such immovable property, so that the use of the immovable property will become commercial in nature, the person making the application for change of use or on whose behalf the application is made, must account for the tax that would have been payable at the time of the sale, had the sale of the immovable property been subject to the tax;
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(m) a supply of an accommodation in a dwelling —
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(i) under a lease or rental of the accommodation,
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(ii) under a lease of land to the extent that the subject land is used or is to be used for the principal purpose of accommodation in a dwelling erected or to be erected on that land, or
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(iii) where the supplier is the employer of the recipient, the recipient is entitled to occupy the accommodation as a benefit of his office or employment and his or her right thereto is limited to the period of his or her employment or the term of his office or a period agreed upon by the supplier and the recipient;
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(n) a supply of land used or to be used for agricultural purposes provided that upon application to the relevant Ministry for change of use of such land, so that the use of the land will become commercial in nature, the person making the application for change of use or on whose behalf the application is made, must account for the tax that would have been payable at the time of the supply, had the supply of land been subject to the tax;
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(o) a supply of games of chance, lotteries, the Saint Lucia National Lottery, and the Windward Island Lotteries Commission for specified periods of time as prescribed by the Minister by Order published in the Gazette;
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(Substituted by Act 10 of 2012)
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(p) a supply of religious services by a registered institution of religious worship;
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(q) a supply of local transportation of passengers from one point within Saint Lucia to another point within Saint Lucia;
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(r) a supply of a returnable crate used to transport beverages for consideration not exceeding the separately stated deposit;
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(s) a supply of services by a Trade Union (or similar organisation providing services in the nature of trade union services), to a member or to another trade union, where the supply is made solely in the ordinary course of its objectives as a trade union (or similar organization);
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(t) a supply of postal services by the State not including courier services;
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(u) a supply of services comprising —
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(i) the filing, prosecution, granting, maintenance, transfer, assignment, licensing, or enforcement of any intellectual property rights for use outside Saint Lucia,
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(ii) incidental services necessary for the supply of services referred to in subparagraph (a), or
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(iii) the acceptance by a person of an obligation to refrain from pursuing or exercising in whole or in part any intellectual property rights for use outside Saint Lucia;
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(v) a supply of the following agricultural inputs approved for use in agriculture by the Minister responsible for agriculture —
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(i) seeds, seedlings, cuttings and fertilizers,
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(ii) pesticides, insecticides and other treatments,
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(iii) herbicides, fungicides and nematicides,
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(iv) packing film and plastic bags specifically designed for use in transporting unprocessed agricultural products,
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(v) machinery and equipment specifically designed for agricultural or horticultural use,
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(vi) plant propagation bags,
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(vii) poultry receptacles, waterers and feeders,
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(viii) a greenhouse specifically designed for horticultural use;
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(ix) hatching eggs for poultry production;
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(Substituted by Act 15 of 2013)
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(w) a supply of the following fishing inputs approved for use in the fishing trade by the Ministry of Agriculture:
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(i) fibre-glass and wooden boats,
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(ii) anchors, grapnel, G.P.S, compass, V.H.F radio, fish finder,
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(iii) flare guns and flares, life vests, life rings, buoys and floats,
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(iv) mono-filament fishing lines, gaffs, harpoons,
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(v) outboard engines up to 100 hp, inboard diesel engines, propellers,
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(vi) winches, spools, line haulers, jigging reels;
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(x) a supply of international transport services;
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(y) a supply of goods in the course of repairing, renovating, modifying, or treating goods to which subparagraph (v) or (w) applies and the goods supplied —
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(i) are wrought into, affixed to, attached to, or otherwise form part of those other goods, or
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(ii) being consumable goods, become unusable or worthless as a direct result of being used in that repair, renovation, modification, or treatment process;
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(z) a supply of services directly in respect of —
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(i) personal property situated outside Saint Lucia at the time the services are rendered,
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(ii) a supply of goods referred to in paragraphs (a) or (b) of the definition of “exported from Saint Lucia” in Schedule 1”, or
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(iii) the repair, maintenance, cleaning, outfitting, refurbishing or improving a foreign-going aircraft or foreign-going vessel;
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(aa) a supply of any services, including port and harbour services, docking, berthing, mooring, parking or the arranging of such services —
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(i) to a foreign-going vessel or foreign-going aircraft for consumption or use in connection with that vessel or aircraft,
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(ii) to a yacht or pleasure craft (including an airplane) owned by persons who are neither citizens nor residents of Saint Lucia at the time when the service is supplied;
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(bb) a supply of toilet paper; and
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(cc) (Substituted by Act 10 of 2012, amended by Act 15 of 2013, substituted by S.I. 65/2014 and amended by S.I. 78/2014)
0207.11.00 | Fowls of the species Gallus Domesticus (Not cut in pieces, fresh or chilled) |
0207.12.00 | Fowls of the species Gallus Domesticus (Not cut in pieces, frozen) |
0207.13.00 | Chicken cuts and offal (including livers) fresh or chilled |
0207.14.10 | Backs and necks of the fowls of the species Gallus Domesticus, frozen |
0207.14.20 | Wings of the fowls of the species Gallus Domesticus, frozen |
0207.14.90 | Other cuts of the meat of the species Gallus Domesticus, frozen |
0207.14.30 | Chicken, livers, frozen |
0701.90.00 | Potatoes other than seed potatoes, fresh or chilled |
0702.00.00 | Tomatoes, fresh or chilled |
0703.10.10 | Onions, fresh or chilled |
0703.10.20 | Shallots (eschallots), fresh or chilled |
0703.20.00 | Garlic, fresh or chilled |
0703.90.00 | Leeks and other alliaceous vegetables, fresh or chilled |
0704.10.90 | Headed broccoli, fresh or chilled |
0704.90.10 | Cabbages, fresh or chilled |
0704.90.90 | Other edible brassicas, fresh or chilled |
0705.11.00 | Cabbage Lettuce (Head Lettuce), fresh or chilled |
0705.19.00 | Other Lettuce, fresh or chilled |
0706.10.10 | Carrots, fresh or chilled |
0706.90.90 | Other edible roots, fresh or chilled |
0707.00.10 | Cucumbers, fresh or chilled |
0708.10.10 | Pigeon peas, fresh or chilled |
0708.20.10 | String beans, fresh or chilled |
0708.20.20 | Bora (bodi) beans (Vigna spp.), fresh or chilled |
0708.20.90 | Other beans, fresh or chilled |
0708.90.00 | Other leguminous vegetables, fresh or chilled |
0709.40.00 | Celery other than celeriac, fresh or chilled |
0709.90.10 | Zucchini, fresh or chilled |
0709.90.20 | Ochroes, fresh or chilled |
0709.90.30 | Pumpkins, fresh or chilled |
0709.90.40 | Sweet corn (corn on the cob), fresh or chilled |
0709.60.10 | Sweet peppers, fresh or chilled |
0709.60.90 | Other fruits of the genus Capsicum or of the genus Pimenta |
0709.90.90 | Other vegetables, fresh or chilled |
0713.10.10 | Pigeon peas, dried shelled, whether or not skinned or split |
0713.40.00 | Lentils, dried shelled, whether or not skinned or split |
0801.19.10 | Coconuts, not shelled, fresh or dried, whether or not shelled or peeled |
0801.19.90 | Coconuts, other, fresh or dried, whether or not shelled or peeled |
0803.00.10 | Bananas, fresh or dried |
0803.00.20 | Plantains, fresh or dried |
0804.30.00 | Pineapples, fresh or dried |
0804.40.00 | Avocados, fresh or dried |
0804.50.10 | Guavas, fresh or dried |
0804.50.20 | Mangoes, fresh or dried |
0805.10.00 | Oranges, fresh or dried |
0805.20.20 | Ortaniques, fresh or dried |
0805.20.90 | Mandarins, (including tangerines and sasutmas); clementines, wilkings and similar citrus hybrids, fresh or dried |
0805.50.10 | Lemons, fresh or dried |
0805.50.20 | Limes, fresh or dried |
0805.40.00 | Grapefruit, fresh or dried |
0805.90.00 | Other citrus fruit, fresh or dried |
0807.11.00 | Watermelons, fresh |
0807.20.00 | Pawpaws (papayas), fresh |
0810.90.20 | Golden apples, fresh |
0810.90.30 | Passion fruit, fresh |
0810.90.40 | Soursop, fresh |
0810.90.50 | Breadfruit, fresh |
0810.90.60 | Carambolas, fresh |
0810.90.80 | Christophine, fresh |
1604.14.10 | Canned Tuna |
1604.15.00 | Canned Mackerel |
Ex 1905.90.90 | Bread unsweetened (e.g. sandwich loaves, hot dog rolls and hamburger buns); |
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(dd) the following construction materials — (Inserted by Act 10 of 2012)
2505.10.00 | Sand |
2517.10.00 | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates |
2523.29.10 | Building cement |
3208.90.90 | Other paints and varnishes |
3210.00.10 | Water thinned paints (emulsion paints or dispersion paints) |
3210.00.20 | Distempers, dry |
3210.00.40 | Other paints |
3824.50.00 | Non-refractory mortars and concretes |
4403.10.10 | Wood in the rough; of coniferous species |
4407.10.10 | Wood sawn or chipped; coniferous pitch-pine |
4407.10.90 | Wood sawn or chipped Other, coniferous |
4407.29.20 | Greenheart |
4407.99.00 | Wood sawn or chipped; Other |
4409.10.10 | Pitch-pine |
4412.31.00 | Plywood with at least one outer layer of tropical wood |
4412.32.00 | Plywood; Other, with at least one outer ply of non coniferous wood |
4412.39.00 | Plywood; Other |
4412.99.00 | Plywood; with at least one ply of tropical wood |
4412.99.00 | Other plywood; containing at least one layer of particle board |
4412.99.00 | Other plywood; |
4412.99.00 | Plywood; with at least one ply of tropical wood |
4412.99.00 | Other plywood; containing at least one layer of particle board |
4412.99.00 | Other plywood; containing at least one layer of particle board |
7210.61.20 | Flat rolled products: plated or coated with aluminum; of a thickness of less than 3mm |
7210.70.20 | Flat rolled products: painted or varnished; of a thickness of less than 3mm |
7213.10.10 | Bars and rods, hot-rolled in irregularly wound coils, of iron |
7213.10.90 | Bars and rods, hot-rolled in irregularly wound coils, of non alloy steel |
7213.20.00 | Bars and rods, hot-rolled in irregularly wound coils, other of free cutting steel |
7213.91.10 | Bars and rods, hot-rolled in irregularly wound coils, of circular cross-section, of iron |
7213.91.90 | Bars and rods, hot-rolled in irregularly wound coils, of circular cross-section, of non alloy steel |
7213.99.10 | Bars and rods, hot-rolled in irregularly wound coils, of circular cross-section, Other; of iron |
7213.99.90 | Bars and rods, hot-rolled in irregularly wound coils, of circular cross-section, Other; of non alloy steel |
7214.10.10 | Other bars and rods; forged; of iron |
7214.10.20 | Other bars and rods; Forged; of non alloy steel |
7214.20.10 | Other bars and rods; containing indentations; of iron |
7214.20.90 | Other bars and rods; containing indentations; of non alloy steel |
7216.91.90 | Angles, shapes and sections: cold formed or finished; other |
7216.99.00 | Angles, shapes and sections: cold formed or finished; other |
7228.60.00 | Other bars and rods of other alloy steel; other |
7228.70.10 | Other bars and rods of other alloy steel; Angles |
7228.70.20 | Other bars and rods of other alloy steel; shapes and sections |
7228.80.00 | Other bars and rods of other alloy steel; hollow drills and bars |
7314.20.90 | Cloth, grill netting and fencing; welded at intersection; other |
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(ee) (Inserted by S.I. 149/2012 and expired on 8 February 2014)
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(ff) a supply of the following computer items as defined under the following Customs Tariff Headings — (Inserted by S.I. 150/2013)
Customs Tariff Heading | Description of Goods |
8471.30.00 | Portable automatic data processing machines, weighing not more than 10kg, consisting of at least a central processing unit, a keyboard and a display |
8471.41.00 | Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined |
8471.49.00 | Other, presented in the form of systems |
8471.50.00 | Processing units other than those of subheading 8471.41.00 or 8471.49.00, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units |
8471.60.00 | Input or output units, whether or not containing storage units in the same housing |
8471.70.00 | Storage units |
8473.30.00 | Parts and accessories of the machines of heading 84.71 |
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(gg) (Inserted by S.I. 46/2013 and terminated on 31 March 2014)
(Amended by Act 10 of 2012, 146/2012, 149/2012, 150/2012, 158/2012, 159/2012, 160/2012, 13/2013, 46/2013)