34. Employment income
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(1) Subject to this Act, the employment income of any person for any year of income includes—
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(a) any amount accrued by way of wages, salary, leave pay, fee (including a director's fee), commission, bonus or gratuity;
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(b) any travelling, entertainment or other allowance to the extent to which it does not represent a repayment to the employee of moneys wholly and exclusively expended by him or her in the performance of the duties of the employment;
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(c) the rental value of any quarters or residence provided by the employer, but not including the official residence of the Prime Minister or any High Commissioner or Ambassador of Saint Lucia;
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(d) the value of any other benefit or advantage received or enjoyed by the employee in respect of his or her employment; or
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(e) any pension payable to a former employee, or the dependent of a former employee either directly by the employer or indirectly by the trustees of a pension fund in respect of the employment, to the extent to which such pension is not exempt under section 25.
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(2) The employment income of any person does not include the value of any leave passage to or from Saint Lucia granted to any person, at intervals of not less than 2 years, where such leave passage is in fact used but this subsection does not exclude from assessable income—
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(i) any money or other consideration received in lieu of the entitlement to a leave passage, or
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(ii) the value of any passage granted to any person at the termination of a contract of service, except at intervals of not less than 2 years where such person returns to Saint Lucia after leave to undertake employment under another contract of service with the same employer on substantially similar terms.
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(3) Where an employment is exercised in Saint Lucia on a visit or visits to Saint Lucia by a non-resident in the performance of duties for a non-resident employer, and the Comptroller is satisfied that—
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(a) the visit or visits do not exceed 30 days in any income year; and
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(b) the salary of the employee is not allowable as a deduction against the profits of a business carried on in Saint Lucia,
such income shall not be charged to tax under this Act.
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(4) Subsection (3) does not exclude from assessable income, any employment income accruing to—
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(i) public entertainers, including theatre, motion picture, radio or television artistes and musicians, or
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(ii) athletes or sportspersons.
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(5) For the purposes of subsection (1)(c) the rental value of any quarters or residence provided is considered to be—
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(a) where the property is not owned by the employer, the annual rental paid therefor; or
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(b) where the property is owned by the employer, such annual value as is assessed thereon under the Land and House Tax Act,
together with any other expenditure of a recurrent nature including electricity, water and telephone charges and other outgoings of a domestic nature borne by the employer, less any amount paid as rent by the employee.