Revised Laws of Saint Lucia (2023)

18.   Regulations

The Minister may make Regulations for giving effect to this Act.

Schedule 1

(Section 2)

GOODS

Goods under the following Customs Tariff —

(Amended by S.I. 95/2023 and by S.I. 103/2023)

Schedule 2

(Section 2)

SERVICES

1.     Wireless telecommunications activities

2.     Real estate activities on a fee or contract basis

3.     Activities of collection agencies and credit bureaus

4.     Wired telecommunications activities

5.     Other building and industrial cleaning activities

6.     Motion picture, video and television programme production activities

7.     Computer programming activities

8.     (Deleted by S.I. 95/2023)

9.     Other business support service activities

10.     General cleaning of buildings

11.     Real estate activities with own or leased property

12.     Motion picture, video and television programme distribution activities

13.     Activities of business and employers membership organizations

14.     Other transportation support activities

15.     Service activities incidental to land transportation

16.     Photocopying, document preparation and other specialized office support activities

17.     Advertising

18.     Specialized design activities

19.     (Deleted by S.I. 95/2023)

20.     Accounting, book-keeping and auditing activities; tax consultancy

21.     Combined facilities support activities

22.     Other information technology and computer service activities

23.     Other specialized construction activities

24.     Other personal service activities

25.     (Deleted by S.I. 95/2023)

26.     Public order and safety activities

27.     Legal activities

28.     Plumbing, heat and air-conditioning installation

29.     Management consultancy activities

30.     Other professional, scientific and technical activities

31.     Gambling and betting activities

32.     Architectural and engineering activities and related technical consultancy

33.     Landscape care and maintenance service activities

34.     Remediation activities and other waste management services

35.     Computer consultancy and computer facilities management activities

36.     Maintenance and repair of motor vehicles. (Inserted by S.I. 103/2023)

Schedule 3

(Section 15)

EXEMPTED GOODS AND SERVICES

PART 1
GOODS

1.     Goods under the following Customs Tariff Chapters —

(Amended by S.I. 95/2023 and by S.I. 103/2023)

2.     Goods under the following Customs Tariff numbers —

(Substituted by S.I. 95/2023 and amended by S.I. 103/2023)

3.     Goods exempted under the Value Added Tax Act.

4.     Goods zero rated under the Value Added Tax Act.

5.     Goods pertaining to medical equipment and parts including goods under the following Customs Tariff numbers —

(Inserted by S.I. 95/2023 and substituted by S.I. 103/2023)

6.     Goods pertaining to security and surveillance equipment including —

     (a)     burglary alarm systems;

     (b)     detectors including motion, vibration and glass break;

     (c)     accessories for burglar alarm systems;

     (d)     access control system;

     (e)     locks including electric door strikes, electric deadbolts, magna locks, electromagnetic locks;

     (f)     wireless transmitters, receivers, TX/RX packages, antennae, HF cables;

     (g)     Cables/Connectors;

     (h)     Security and surveillance computer software;

     (i)     portable programmers for security and surveillance;

     (j)     security cameras and equipment;

     (k)     security monitors;

     (l)     security mounts;

     (m)     security lenses;

     (n)     multiplexes/quads;

     (o)     digital video storage transmission systems and digital video recorders;

     (p)     pan/tilt units/scanners;

     (q)     security scanning devices including body scanners;

     (r)     infrared illuminators;

     (s)     accessories for the security and surveillance equipment including camera housings, monitor brackets, time-lapse video cassettes, tools (general, installation and test equipment).

(Inserted by S.I. 95/2023 and substituted by S.I. 103/2023)

7.     All classes of raw materials and packaging materials, imported for use in the manufacturing of goods by local manufacturing and certified as such by the Ministry responsible for commerce. (Inserted by S.I. 103/2023)

8.     All classes of raw materials and packaging materials imported for use in the agricultural industry and certified as such by the Ministry responsible for agriculture. (Inserted by S.I. 103/2023)

PART 2
SERVICES

1.     A service that is not specified under Schedule 2.

2.     A service that is exempted under the Value Added Tax Act.

3.     A service that is zero rated under the Value Added Tax Act.

CHAPTER 15.44
HEALTH AND CITIZEN SECURITY LEVY ACT

SUBSIDIARY LEGISLATION

List of Subsidiary Legislation