Revised Laws of Saint Lucia (2021)

Schedule 2

(Section 17)

EXEMPT SUPPLIES

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   1.   In this Schedule —

“ancillary transport services” means stevedoring services, lashing and securing services, cargo inspection services, preparation of customs documentation, container handling services, and storage of transported goods or goods to be transported;

“commercial rental establishment” means —

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   (a)     accommodation in a house, flat, apartment, or room, other than accommodation in respect of which the provisions of paragraph (a) or (c) of this definition apply – which is regularly or systematically leased or held for lease as residential accommodation for continuous periods not exceeding 45 calendar days in the case of each occupant of such house, flat, apartment, or room; or which is leased with furnishings provided by the lessor;

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   (b)     accommodation in a house, flat, apartment, room, caravan, houseboat, tent, or caravan or camping site which constitutes an asset, including a leased asset, of a business undertaking or a separately identifiable part of a business undertaking carried on by any person who —

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      (i)     leases or holds for leasing as residential accommodation, a house, flat, apartment, room, caravan, houseboat, or caravan or camping sites in the course of such business undertaking, and

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      (ii)     regularly or normally leases or holds for lease as residential accommodation such house, flat, apartment, room, caravan, houseboat, or caravan or camping sites for continuous periods not exceeding 45 calendar days in the case of each occupant, or

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   (c)     any other accommodation designated by the Minister by Regulations to be a commercial rental establishment;

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   (d)     accommodation in a boarding establishment or hostel operated by any employer solely or mainly for the benefit of the employees of such employer or of a related person of such employer or their dependents, provided such establishment or hostel is not operated for the purpose of making profits from such establishment or hostel for the employer or such related person;

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   (e)     accommodation in a boarding establishment or hostel operated by a local authority otherwise than for the purpose of making profits from such establishment or hostel; or

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   (f)     accommodation in a registered hospital, maternity home, nursing home, convalescent home, or clinic;

“dwelling” means any building, premises, structure, or any other place, or any part thereof, used predominantly as a place of residence or abode of a natural person or which is intended for use as a place of residence or abode of a natural person, together with any appurtenances belonging thereto and enjoyed therewith, but does not include a commercial rental establishment or a time-share arrangement;

“education services” means tuition or instruction for students provided by an institution duly recognized by the Ministry of Education under the Education Act whether public, private, assisted or denominational, being —

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   (a)     a pre-primary, primary, or secondary school;

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   (b)     a technical or vocational school or college, community college, or university;

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   (c)     an educational institution established for the promotion of adult education, vocational training, technical education;

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   (d)     an institution established for the education or training of physically or mentally disabled persons; or

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   (e)     an institution established for the training of sports persons;

“educational supplies” means a supply of printed material, as defined under Customs Tariff Heading 49.01 - 49.05;

“financial services” means —

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   (a)     granting, negotiating, and dealing with loans, credit, credit guarantees, and any security for money, including management of loans, credit, or credit guarantees by the grantor; or

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   (b)     transactions concerning money, deposit and current accounts, payments, transfers, debts, cheques, or negotiable instruments, other than debt collection and factoring; or

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   (c)     transactions relating to financial derivatives, forward contracts, options, and similar arrangements; or

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   (d)     transactions relating to shares, stocks, bonds, and other securities, other than custody services; or

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   (e)     management of investment funds; or

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   (f)     insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents; or

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   (g)     other financial services provided by banks within the scope of their banking business;

“foreign-going aircraft” means an aircraft engaged in the transportation for reward of passengers or goods wholly or mainly on flights between airports in Saint Lucia and airports in export countries or between airports in export countries;

“foreign-going vessel” means a vessel engaged in the transportation for reward of passengers or goods wholly or mainly on voyages between seaports in Saint Lucia and seaports in export countries or between seaports in export countries;

“intellectual property rights” means any patent, design, trade mark, copyright, know-how, confidential information, trade secret, or similar rights;

“international transport services” means the services, including ancillary transport services, of transporting passengers or goods by land, water, or air;

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   (a)     from a place outside Saint Lucia to another place outside Saint Lucia where the transport or part of the transport is across the territory of Saint Lucia; or

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   (b)     from a place outside Saint Lucia to a place not beyond a port of entry in Saint Lucia; or

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   (c)     from a place in Saint Lucia to a place outside Saint Lucia;

“medical services” means a supply of a medical, dental, allied health, nursing, convalescent, rehabilitation, midwifery, paramedical or other similar service, where the service is performed by, or under the supervision and control of, a person who is registered as being qualified to perform that service under the Health Practitioners Act or under the Registration of Nurses and Midwives Act;

“pre-primary school” means a school duly recognized by the Ministry of Education which conducts early childhood education under the Education Act;

“religious services” means the conducting of religious ceremonies including baptisms, christenings, dedications, funerals, burials, marriages, blessings; presiding over or performing mass or service; conducting of workshops or seminars for church members and social groups, such as groups for the youth, women or men.

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   2.   The following supplies are specified as exempt supplies for the purposes of section 17 of this Act —

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      (a)     a supply of financial services;

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      (b)     a supply of medical services, except for elective services that are cosmetic in nature. In the event of any uncertainty or dispute as to what constitutes “cosmetic” the Ministry of Health shall be the competent authority;

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      (c)     a supply of services in a nursing home, residential care facility or provided directly by a facility to aged, indigent or disabled persons who need care;

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      (d)     a supply of hearing aids, crutches, manual and motorized wheelchairs, trusses, colostomy bags and similar appliances and apparatus and identifiable spare parts for the relief of permanent bodily disablement, including reading matter and reading aides (excluding glasses, frames and contact lenses) specifically designed for the visually impaired;

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      (e)     a supply of veterinary services in respect of any live bird, livestock or other animal of a kind generally used as food for human consumption;

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      (f)     a supply of baby or adult diapers;

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      (g)     a supply of prophylactics and contraceptives;

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      (h)     a supply of education services;

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      (i)     a supply of services rendered by a daycare business recognized by the Ministry of Education, including after-school care and by a summer camp for children under the age of 18;

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      (j)     a supply of educational supplies;

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      (k)     a sale of an immovable, including land attributable to a dwelling;

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      (l)     a sale of immovable property, including land, attributable to a dwelling provided that upon application to the relevant Ministry for change of use of such immovable property, so that the use of the immovable property will become commercial in nature, the person making the application for change of use or on whose behalf the application is made, must account for the tax that would have been payable at the time of the sale, had the sale of the immovable property been subject to the tax;

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      (m)     a supply of an accommodation in a dwelling —

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         (i)     under a lease or rental of the accommodation,

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         (ii)     under a lease of land to the extent that the subject land is used or is to be used for the principal purpose of accommodation in a dwelling erected or to be erected on that land, or

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         (iii)     where the supplier is the employer of the recipient, the recipient is entitled to occupy the accommodation as a benefit of his office or employment and his or her right thereto is limited to the period of his or her employment or the term of his office or a period agreed upon by the supplier and the recipient;

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      (n)     a supply of land used or to be used for agricultural purposes provided that upon application to the relevant Ministry for change of use of such land, so that the use of the land will become commercial in nature, the person making the application for change of use or on whose behalf the application is made, must account for the tax that would have been payable at the time of the supply, had the supply of land been subject to the tax;

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      (o)     a supply of games of chance, lotteries, the Saint Lucia National Lottery, and the Windward Island Lotteries Commission for specified periods of time as prescribed by the Minister by Order published in the Gazette;

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      (Substituted by Act 10 of 2012)

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      (p)     a supply of religious services by a registered institution of religious worship;

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      (q)     a supply of local transportation of passengers from one point within Saint Lucia to another point within Saint Lucia;

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      (r)     a supply of a returnable crate used to transport beverages for consideration not exceeding the separately stated deposit;

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      (s)     a supply of services by a Trade Union (or similar organisation providing services in the nature of trade union services), to a member or to another trade union, where the supply is made solely in the ordinary course of its objectives as a trade union (or similar organization);

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      (t)     a supply of postal services by the State not including courier services;

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      (u)     a supply of services comprising —

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         (i)     the filing, prosecution, granting, maintenance, transfer, assignment, licensing, or enforcement of any intellectual property rights for use outside Saint Lucia,

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         (ii)     incidental services necessary for the supply of services referred to in subparagraph (a), or

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         (iii)     the acceptance by a person of an obligation to refrain from pursuing or exercising in whole or in part any intellectual property rights for use outside Saint Lucia;

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      (v)     a supply of the following agricultural inputs approved for use in agriculture by the Minister responsible for agriculture —

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         (i)     seeds, seedlings, cuttings and fertilizers,

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         (ii)     pesticides, insecticides and other treatments,

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         (iii)     herbicides, fungicides and nematicides,

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         (iv)     packing film and plastic bags specifically designed for use in transporting unprocessed agricultural products,

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         (v)     machinery and equipment specifically designed for agricultural or horticultural use,

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         (vi)     plant propagation bags,

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         (vii)     poultry receptacles, waterers and feeders,

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         (viii)     a greenhouse specifically designed for horticultural use;

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         (ix)     hatching eggs for poultry production;

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      (Substituted by Act 15 of 2013)

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      (w)     a supply of the following fishing inputs approved for use in the fishing trade by the Ministry of Agriculture:

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         (i)     fibre-glass and wooden boats,

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         (ii)     anchors, grapnel, G.P.S, compass, V.H.F radio, fish finder,

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         (iii)     flare guns and flares, life vests, life rings, buoys and floats,

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         (iv)     mono-filament fishing lines, gaffs, harpoons,

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         (v)     outboard engines up to 100 hp, inboard diesel engines, propellers,

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         (vi)     winches, spools, line haulers, jigging reels;

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      (x)     a supply of international transport services;

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      (y)     a supply of goods in the course of repairing, renovating, modifying, or treating goods to which subparagraph (v) or (w) applies and the goods supplied —

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         (i)     are wrought into, affixed to, attached to, or otherwise form part of those other goods, or

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         (ii)     being consumable goods, become unusable or worthless as a direct result of being used in that repair, renovation, modification, or treatment process;

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      (z)     a supply of services directly in respect of —

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         (i)     personal property situated outside Saint Lucia at the time the services are rendered,

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         (ii)     a supply of goods referred to in paragraphs (a) or (b) of the definition of “exported from Saint Lucia” in Schedule 1”, or

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         (iii)     the repair, maintenance, cleaning, outfitting, refurbishing or improving a foreign-going aircraft or foreign-going vessel;

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      (aa)     a supply of any services, including port and harbour services, docking, berthing, mooring, parking or the arranging of such services —

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         (i)     to a foreign-going vessel or foreign-going aircraft for consumption or use in connection with that vessel or aircraft,

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         (ii)     to a yacht or pleasure craft (including an airplane) owned by persons who are neither citizens nor residents of Saint Lucia at the time when the service is supplied;

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      (bb)     a supply of toilet paper; and

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      (cc)     (Substituted by Act 10 of 2012, amended by Act 15 of 2013, substituted by S.I. 65/2014 and amended by S.I. 78/2014)

      0207.11.00	Fowls of the species Gallus Domesticus (Not cut in pieces, fresh or chilled)
      0207.12.00	Fowls of the species Gallus Domesticus (Not cut in pieces, frozen)
      0207.13.00	Chicken cuts and offal (including livers) fresh or chilled
      0207.14.10	Backs and necks of the fowls of the species Gallus Domesticus, frozen
      0207.14.20	Wings of the fowls of the species Gallus Domesticus, frozen
      0207.14.90	Other cuts of the meat of the species Gallus Domesticus, frozen
      0207.14.30	Chicken, livers, frozen
      0701.90.00	Potatoes other than seed potatoes, fresh or chilled
      0702.00.00	Tomatoes, fresh or chilled
      0703.10.10	Onions, fresh or chilled
      0703.10.20	Shallots (eschallots), fresh or chilled
      0703.20.00	Garlic, fresh or chilled
      0703.90.00	Leeks and other alliaceous vegetables, fresh or chilled
      0704.10.90	Headed broccoli, fresh or chilled
      0704.90.10	Cabbages, fresh or chilled
      0704.90.90	Other edible brassicas, fresh or chilled
      0705.11.00	Cabbage Lettuce (Head Lettuce), fresh or chilled
      0705.19.00	Other Lettuce, fresh or chilled
      0706.10.10	Carrots, fresh or chilled
      0706.90.90	Other edible roots, fresh or chilled
      0707.00.10	Cucumbers, fresh or chilled
      0708.10.10	Pigeon peas, fresh or chilled
      0708.20.10	String beans, fresh or chilled
      0708.20.20	Bora (bodi) beans (Vigna spp.), fresh or chilled
      0708.20.90	Other beans, fresh or chilled
      0708.90.00	Other leguminous vegetables, fresh or chilled
      0709.40.00	Celery other than celeriac, fresh or chilled
      0709.90.10	Zucchini, fresh or chilled
      0709.90.20	Ochroes, fresh or chilled
      0709.90.30	Pumpkins, fresh or chilled
      0709.90.40	Sweet corn (corn on the cob), fresh or chilled
      0709.60.10	Sweet peppers, fresh or chilled
      0709.60.90	Other fruits of the genus Capsicum or of the genus Pimenta
      0709.90.90	Other vegetables, fresh or chilled
      0713.10.10	Pigeon peas, dried shelled, whether or not skinned or split
      0713.40.00	Lentils, dried shelled, whether or not skinned or split
      0801.19.10	Coconuts, not shelled, fresh or dried, whether or not shelled or peeled
      0801.19.90	Coconuts, other, fresh or dried, whether or not shelled or peeled
      0803.00.10	Bananas, fresh or dried
      0803.00.20	Plantains, fresh or dried
      0804.30.00	Pineapples, fresh or dried
      0804.40.00	Avocados, fresh or dried
      0804.50.10	Guavas, fresh or dried
      0804.50.20	Mangoes, fresh or dried
      0805.10.00	Oranges, fresh or dried
      0805.20.20	Ortaniques, fresh or dried
      0805.20.90	Mandarins, (including tangerines and sasutmas); clementines, wilkings and similar citrus hybrids, fresh or dried
      0805.50.10	Lemons, fresh or dried
      0805.50.20	Limes, fresh or dried
      0805.40.00	Grapefruit, fresh or dried
      0805.90.00	Other citrus fruit, fresh or dried
      0807.11.00	Watermelons, fresh
      0807.20.00	Pawpaws (papayas), fresh
      0810.90.20	Golden apples, fresh
      0810.90.30	Passion fruit, fresh
      0810.90.40	Soursop, fresh
      0810.90.50	Breadfruit, fresh
      0810.90.60	Carambolas, fresh
      0810.90.80	Christophine, fresh
      1604.14.10	Canned Tuna
      1604.15.00	Canned Mackerel
      Ex 1905.90.90	Bread unsweetened (e.g. sandwich loaves, hot dog rolls and hamburger buns);

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      (dd)     the following construction materials — (Inserted by Act 10 of 2012)

      2505.10.00	Sand
      2517.10.00	Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates
      2523.29.10	Building cement
      3208.90.90	Other paints and varnishes
      3210.00.10	Water thinned paints (emulsion paints or dispersion paints)
      3210.00.20	Distempers, dry
      3210.00.40	Other paints
      3824.50.00	Non-refractory mortars and concretes
      4403.10.10	Wood in the rough; of coniferous species
      4407.10.10	Wood sawn or chipped; coniferous pitch-pine
      4407.10.90	Wood sawn or chipped Other, coniferous
      4407.29.20	Greenheart
      4407.99.00	Wood sawn or chipped; Other
      4409.10.10	Pitch-pine
      4412.31.00	Plywood with at least one outer layer of tropical wood
      4412.32.00	Plywood; Other, with at least one outer ply of non coniferous wood
      4412.39.00	Plywood; Other
      4412.99.00	Plywood; with at least one ply of tropical wood
      4412.99.00	Other plywood; containing at least one layer of particle board
      4412.99.00	Other plywood;
      4412.99.00	Plywood; with at least one ply of tropical wood
      4412.99.00	Other plywood; containing at least one layer of particle board
      4412.99.00	Other plywood; containing at least one layer of particle board
      7210.61.20	Flat rolled products: plated or coated with aluminum; of a thickness of less than 3mm
      7210.70.20	Flat rolled products: painted or varnished; of a thickness of less than 3mm
      7213.10.10	Bars and rods, hot-rolled in irregularly wound coils, of iron
      7213.10.90	Bars and rods, hot-rolled in irregularly wound coils, of non alloy steel
      7213.20.00	Bars and rods, hot-rolled in irregularly wound coils, other of free cutting steel
      7213.91.10	Bars and rods, hot-rolled in irregularly wound coils, of circular cross-section, of iron
      7213.91.90	Bars and rods, hot-rolled in irregularly wound coils, of circular cross-section, of non alloy steel
      7213.99.10	Bars and rods, hot-rolled in irregularly wound coils, of circular cross-section, Other; of iron
      7213.99.90	Bars and rods, hot-rolled in irregularly wound coils, of circular cross-section, Other; of non alloy steel
      7214.10.10	Other bars and rods; forged; of iron
      7214.10.20	Other bars and rods; Forged; of non alloy steel
      7214.20.10	Other bars and rods; containing indentations; of iron
      7214.20.90	Other bars and rods; containing indentations; of non alloy steel
      7216.91.90	Angles, shapes and sections: cold formed or finished; other
      7216.99.00	Angles, shapes and sections: cold formed or finished; other
      7228.60.00	Other bars and rods of other alloy steel; other
      7228.70.10	Other bars and rods of other alloy steel; Angles
      7228.70.20	Other bars and rods of other alloy steel; shapes and sections
      7228.80.00	Other bars and rods of other alloy steel; hollow drills and bars
      7314.20.90	Cloth, grill netting and fencing; welded at intersection; other

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      (ee)     (Inserted by S.I. 149/2012 and expired on 8 February 2014)

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      (ff)     a supply of the following computer items as defined under the following Customs Tariff Headings — (Inserted by S.I. 150/2013)

      Customs Tariff Heading	Description of Goods
      8471.30.00	Portable automatic data processing machines, weighing not more than 10kg, consisting of at least a central processing unit, a keyboard and a display
      8471.41.00	Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined
      8471.49.00	Other, presented in the form of systems
      8471.50.00	Processing units other than those of subheading 8471.41.00 or 8471.49.00, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units
      8471.60.00	Input or output units, whether or not containing storage units in the same housing
      8471.70.00	Storage units
      8473.30.00	Parts and accessories of the machines of heading 84.71

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      (gg)     (Inserted by S.I. 46/2013 and terminated on 31 March 2014)

(Amended by Act 10 of 2012, 146/2012, 149/2012, 150/2012, 158/2012, 159/2012, 160/2012, 13/2013, 46/2013)