Revised Laws of Saint Lucia (2021)

65.   Power to cabinet to remit tax in specified cases

Cabinet may remit wholly or in part any tax on the ground of the poverty of the person liable, or to the property in respect of which the tax is payable having become deteriorated or being used exclusively for charitable and educational purposes, or where it seems to him or her to be just and equitable so to do subject to the payment to the Treasurer out of the Urban or Village Fund of any costs or expenses necessarily incurred by him or her, and the power to remit a tax given by the said section shall include the power to remit any interest, fees or other charges thereon.