59B. Deduction for community road rehabilitation works project
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(1) Subject to this section, a resident individual who qualifies shall be entitled irrespective of the nature of his or her income, to a community road rehabilitation works project deduction as specified in Schedule 9 for an income year.
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(2) The Minister responsible for Infrastructure may register a proposed community road rehabilitation works project as a community road rehabilitation works project.
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(3) A resident individual who contributes towards a community road rehabilitation works project shall provide satisfactory evidence to the Minister responsible for Infrastructure that he or she is resident in Saint Lucia.
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(4) A resident individual in Saint Lucia is entitled to a deduction for community road rehabilitation works —
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(i) up to a maximum of $5000 per individual, based on the conditions set by the Minister of Infrastructure,
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(ii) only in the year in which a resident individual makes his or her contribution, and
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(iii) for an income year, commencing on the 1st day of January, 2013.
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(5) Where a tax deduction is allowed for an amount paid for community road rehabilitation works project and the amount paid is refunded to the individual before the applicable community road rehabilitation works project has commenced, the tax deduction shall be included as income in the year of withdrawal.
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(6) For the purposes of this section —
“community road rehabilitation works deduction” means a deduction for a resident in Saint Lucia who contributes to a community or farm road rehabilitation works project undertaken in his or her community, provided that the community or farm road rehabilitation works project is registered with the Ministry responsible for Infrastructure; and
“household” means a house and its occupants regarded as a unit.
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(Inserted by Act 3 of 2014)