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59.   Others eligible for tax refund

Revised Laws of Saint Lucia (2022)

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59.   Others eligible for tax refund

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    (1)   (a)   Where goods or services are supplied to a diplomatic mission, consulate, international organization or a member of the diplomatic or consular service or a member of his or her family forming part of his or her household, such mission, consulate, organization or member, as the case may be, may apply to the Comptroller within 2 years after the supply was made for a refund of the tax paid in respect of the goods or services, as the case may be.

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    (b)   Notwithstanding subsection (1)(a), the Minister may, by Order published in the Gazette, specify the missions, consulates, organizations and members referred to in subsection (1)(a) who are entitled to a refund under this section and the categories of goods and services in respect of which a refund is payable.

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    (c)   An organization or government to the extent provided under a technical assistance or humanitarian assistance or other local agreement entered into with the Government of Saint Lucia; (Amended by Act 15 of 2013)

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    (d)   a company incorporated, licensed or continued under the —

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      (i)     International Insurance Act;

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      (ii)     International Business Companies Act;

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      (iii)     International Trust Act;

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      (iv)     International Mutual Fund Act;

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      (v)     International Banks Act;

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      (vi)     International Partnerships Act.

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    (Substituted by Act 15 of 2013)

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    (Substituted by Act 10 of 2012)

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    (2)   (Repealed by Act 10 of 2012)

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    (3)   The Minister, may by Regulations authorise the grant of a refund of tax paid on a supply of an unconditional gift of goods or services to an approved charitable organisation for use in connection with the organisation's charitable purposes other than for resale.

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    (4)   For the purposes of this section, “technical assistance agreement” includes an agreement that provides assistance by grant, loan, direct payment by the Government, or a combination of funding options.

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