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Revised Laws of Saint Lucia (2023)

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PART 1
IMPOSITION, PAYMENT AND COLLECTION OF LEVY ON GOODS

PART 1 IMPOSITION, PAYMENT AND COLLECTION OF LEVY ON GOODS

2. Interpretation

3. Health and citizen security levy on goods

4. Rate of levy on goods on goods

5. Payment of the levy on goods

6. Administration, imposition and collection of the levy on goods

7. Power of Comptroller of Customs

PART 2 IMPOSITION, PAYMENT AND COLLECTION OF LEVY ON SERVICES

8. Health and citizen security levy on services

9. Rate of levy on services

10. Payment of the levy on services by registered person or registered recipient

11. Power of Comptroller of Inland Revenue

12. Administration, imposition and collection of the levy on services

PART 3 MISCELLANEOUS

13. Evasion of payment and collection of the levy

14. Impeding administration of this Act

15. Exempted goods and services

16. Variation of levy

17. Amendment of Schedule 1, Schedule 2 and Schedule 3

18. Regulations

SUBSIDIARY LEGISLATION

Resolution of Parliament to Approve Draft Health and Citizen Security Levy (Amendment of Schedules 1, 2 and 3) Order – Section 17 (Statutory Instrument 88/2023)

Health and Citizen Security Levy – Resolution of Parliament to Approve Draft Health and Citizen Security Levy (Amendment of Schedules 1, 2 and 3) (No. 2) Order – Section 17 (Statutory Instrument 100/2023)

Health and Citizen Security Levy (Variation of Rate of Levy on Services) Order – Section 16(1) (Statutory Instrument 106/2023)

2. Variation of rate of levy on services