(1) A guest who occupies —
(a) a complimentary room;
(b) a room and is below the age of 12 years at the end of the accommodation period;
(c) a room and is a member of a diplomatic or consulate service,
is exempted from paying the tourism levy under this Act.
(2) The Minister may, after consultation with the Saint Lucia Tourism Authority, by Order published in the Gazette, exempt a person or category of persons from this Act.
(3) An exemption under subsection (2) may be subject to conditions.