Revised Laws of Saint Lucia (2021)

2.   Interpretation

In this Act unless the contrary intention appears—

“approved capital expenditure” means a capital expenditure incurred in respect of an approved tourism project;

“approved tourism project” means a tourism project declared so to be by the Minister under Part 2;

“approved tourism product” means a tourism product that has resulted from the completion of an approved tourism project;

“Comptroller of Customs” means the person so appointed under the Customs (Control and Management) Act;

“construction” includes erection, alteration, renovation, refurbishment, reconstruction, extension, conversion and upgrading of a tourism product;

“customs duty” means a duty of Customs chargeable under any law on goods on importation, purchase or exportation;

“guest” includes any person who pays for the use of any services or accommodation in an hotel or other approved tourism project;

“hotel” means a building or group of buildings used to provide services and accommodation to guests for reward, containing—

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   (a)     not less than 6 bedrooms;

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   (b)     one or more kitchens in which meals may be prepared by employees of the hotel owner or hotel operator for the guests; and

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   (c)     one or more dining rooms shared in common by all the guests in which meals may be served by employees of the hotel owner or hotel operator to such guests;

“interim approval” means the approval of a tourism project granted by the Minister under section 5;

“licence” means the authorisation granted by the Minister for an approved tourism product to commence operation as a business;

“Minister” means the Minister responsible for tourism;

“operator” in relation to a tourism project –

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   (a)     means an individual, a partnership or a company operating an approved tourism product owned by or leased to the individual, partnership or company and includes their respective successors in title; and

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   (b)     includes any person who is not an owner or lessee, who has immediate control over the management of a tourism product;

“owner” in relation to a tourism project means –

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   (a)     an individual, partnership or company that is not a tourism product operator and has the right of enjoying and of disposing of the tourism product in the most absolute manner and includes their respective successors in title;

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   (b)     in the case where the tourism product is held by virtue of a usufruct or lease, the person entitled to the rights and interest of the usufructuary or lessee under the usufruct or lease as the case may be; or

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   (c)     such other person as the Minister may by order declare to be an owner, and includes a joint owner and body corporate;

“permit” means a permit granted by the Minister under section 13(1);

“recreational facilities” includes pools, gymnasiums, gardens, shops, bars, restaurants and any other facilities used for recreational activities within a tourism project which are available for use by guests; (Inserted by Act 11 of 2014)

“restaurant” means any premises used to provide dining services, for customers for reward, containing—

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   (a)     not less than $50,000 in capital stock valued at duty free prices;

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   (b)     one or more kitchens in which meals are prepared; and

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   (c)     one or more dining rooms to accommodate at least 15 patrons at any one time;

“tax holiday period” means any period of exemption from tax granted by Cabinet under section 12 or under the Income Tax Act;

“tourism product” means any product that has been created by a tourism project;

“tourism project” means a project described in section 3(2);

“villa” means —

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   (a)     a dwelling unit available for rent by guests; or

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   (b)     a cluster of dwelling units available for rent by guests with supporting recreational facilities;

(Inserted by Act 11 of 2014)

“year of income” means the year for which income tax is payable under the provisions of the Income Tax Act.