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Revised Laws of Saint Lucia (2023)

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10. Payment of the levy on services by registered person or registered recipient

(1) Subject to subsection (2), a registered person or registered recipient shall pay the levy to the Comptroller of Inland Revenue for —
1. (a) services provided by a resident to a resident in Saint Lucia;
1. (b) services provided by a non-resident to a resident in Saint Lucia;
1. (c) services provided by a business established and carrying on business from outside of Saint Lucia to the local branch of the business in Saint Lucia.

(Amended by Act 21 of 2023)

(2) A registered person or registered recipient shall apply the levy before charging of value added tax under the Value Added Tax Act. (Amended by Act 21 of 2023)

10. Payment of the levy on services by registered person or registered recipient

2. Interpretation

3. Health and citizen security levy on goods

4. Rate of levy on goods on goods

5. Payment of the levy on goods

6. Administration, imposition and collection of the levy on goods

7. Power of Comptroller of Customs

8. Health and citizen security levy on services

9. Rate of levy on services

11. Power of Comptroller of Inland Revenue

12. Administration, imposition and collection of the levy on services

13. Evasion of payment and collection of the levy

14. Impeding administration of this Act

15. Exempted goods and services

16. Variation of levy

17. Amendment of Schedule 1, Schedule 2 and Schedule 3

18. Regulations

Resolution of Parliament to Approve Draft Health and Citizen Security Levy (Amendment of Schedules 1, 2 and 3) Order – Section 17

Health and Citizen Security Levy – Resolution of Parliament to Approve Draft Health and Citizen Security Levy (Amendment of Schedules 1, 2 and 3) (No. 2) Order – Section 17

Health and Citizen Security Levy (Variation of Rate of Levy on Services) Order – Section 16(1)

HEALTH AND CITIZEN SECURITY LEVY (VARIATION OF RATE OF LEVY ON SERVICES) ORDER – SECTION 16(1)