2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

Value Added Tax – Resolution of Parliament to approve draft Value Added Tax (Rate of Tax) (Tourism Sector Goods and Services) Order – Section 10(2) (Statutory Instrument 182/2020)

Statutory Instrument 182/2020 .. in force 16 November 2020

Commencement [16 November 2020]

RESOLUTION

WHEREAS under section 10(2) of the Value Added Tax Act, “the Act”, it is provided that the Minister responsible for finance may, by Order, specify the rate of tax for goods and services provided by hotels and other providers in the tourism sector;

AND WHEREAS it is further provided under section 10(4) of the Act that an Order made pursuant to section 10 of the Act is subject to an affirmative resolution of Parliament;

AND WHEREAS the Minister responsible for finance seeks approval of the draft Value Added Tax (Rate of Tax) (Tourism Sector Goods and Services) Order to vary the rate of tax for tourism sector goods and services by an affirmative resolution of Parliament to set the rate of tax for tourism sector goods and services as follows —

(a)     the rate of seven per cent tax applies with regard to a supply of a tourism accommodation service;

(b)     the rate of ten per cent tax applies with regard to a supply of —

(i)     food and beverages, including, alcoholic beverages by a restaurant,

(ii)     water sports,

(iii)     tours conducted by land, air or sea within Saint Lucia, including a direct supply of transportation services by the tour operator as part of the tour package, but excluding an indirect supply of transportation services by a tour operator,

(iv)     admission to heritage sites and other touristic attractions;

BE IT RESOLVED that Parliament by affirmative resolution approves the draft Value Added Tax (Rate of Tax) (Tourism Sector Goods and Services) Order to vary the rate of tax for goods and services provided by a hotel and other providers in the tourism sector to set the rate of tax for tourism sector goods and services as follows —

(a)     the rate of seven per cent tax applies with regard to a supply of a tourism accommodation service;

(b)     the rate of ten per cent tax applies with regard to a supply of —

(i)     food and beverages, including, alcoholic beverages, by a restaurant,

(ii)     water sports,

(iii)     tours conducted by land, air or sea within Saint Lucia, including a direct supply of transportation services by the tour operator as part of the tour package, but excluding an indirect supply of transportation services by a tour operator,

(iv)     admission to heritage sites and other touristic attractions.

Value Added Tax Act – Resolution of Parliament to approve draft Value Added Tax (Amendment of Schedule 3) (No. 2) Order – Section 109(1)(a)

(Statutory Instrument 210/2020)

Statutory Instrument 210/2020 .. in force 21 December 2020

Commencement [21 December 2020]

RESOLUTION

WHEREAS under section 109(1)(a) of the Value Added Tax Act, “the Act”, it is provided that the Minister of finance may, by Order published in the Gazette, amend the Schedules to the Act;

AND WHEREAS it is further provided under section 109(2) of the Act that an Order made pursuant to section 109(1) of the Act is subject to an affirmative resolution of Parliament except where the amendment is to customs tariff headings only;

AND WHEREAS the Minister of finance seeks approval of the draft Value Added Tax (Amendment of Schedule 3) (No. 2) Order to amend Schedule 3 of the Act by affirmative resolution of Parliament to exempt imports, by an elected Parliamentarian for the benefit of children, the vulnerable and needy persons in the constituency of the elected Paliamentarian, of toys; food supplies; care packages, including, items for personal use, such as, food, personal hygiene products and other personal protective supplies; gift items, including, personal presents to be given as part of the Christmas Holiday Season; Christmas decorations, including, Christmas lights, ornaments and accessories used for decorative purposes during the Christmas Holiday Season;

BE IT RESOLVED that Parliament by affirmative resolution approves the draft Value Added Tax (Amendment of Schedule 3) (No. 2) Order which amends Schedule 3 of the Act to exempt imports, by an elected Parliamentarian for the benefit of children, the vulnerable and needy persons in the constituency of the elected Paliamentarian, of toys; food supplies; care packages, including, items for personal use, such as, food, personal hygiene products and other personal protective supplies; gift items, including, personal presents to be given as part of the Christmas Holiday Season; Christmas decorations, including, Christmas lights, ornaments and accessories used for decorative purposes during the Christmas Holiday Season.

Value Added Tax Act – Resolution of Parliament to approve draft Value Added Tax (Amendment of Schedule 3) Order – Section 109(1)(a)

(Statutory Instrument 39/2021)

Statutory Instrument 39/2021 .. in force 10 February 2021

Commencement [10 February 2021]

RESOLUTION

WHEREAS under section 109(1)(a) of the Value Added Tax Act, “the Act”, it is provided that the Minister of finance may, by Order published in the Gazette, amend the Schedules to the Act;

AND WHEREAS it is further provided under section 109(2) of the Act that an Order made pursuant to section 109(1) of the Act is subject to an affirmative resolution of Parliament except where the amendment is to customs tariff headings only;

AND WHEREAS Parliament by the Value Added Tax — Resolution of Parliament to approve draft Value Added Tax (Amendment of Schedule 3) Order, Statutory Instrument, No. 84 of 2020 approved the amendment of Schedule 3 of the Act to exempt imports of personal items, food, clothing, toys and other household consumables, contained in barrels for the period 2nd June, 2020 to 31st January, 2021;

AND WHEREAS the Minister of finance seeks approval of the draft Value Added Tax (Amendment of Schedule 3) Order to amend Schedule 3 of the Act by affirmative resolution of Parliament to exempt imports of personal items, food, clothing, toys and other household consumables, contained in barrels for the period 1st February, 2021 to 31st March, 2021;

BE IT RESOLVED that Parliament by affirmative resolution approves the draft Value Added Tax (Amendment of Schedule 3) Order which amends Schedule 3 of the Act to exempt imports of personal items, food, clothing, toys and other household consumables, contained in barrels for the period 1st February, 2021 to 31st March, 2021.