Revised Laws of Saint Lucia (2023)

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

(Statutory Instrument 88/2023)

Statutory Instrument 88/2023 .. in force 21 July 2023

Commencement [21 July 2023]

RESOLUTION

^{WHEREAS under section 17 of the Health and Citizen Security Levy Act “the Act”, it is provided that the Minister of Finance may, by Order published in the Gazette amend the Schedules to the Act;}

^{AND WHEREAS it is further provided under section 17 of the Act that an Order made under that section of the Act is subject to an affirmative resolution of Parliament;}

^{AND WHEREAS the Minister of Finance seeks approval of the draft Health and Citizen Security Levy (Amendment of Schedules 1, 2 and 3) Order to amend Schedule 1, 2 and 3 of the Act by an affirmative resolution of Parliament to —}

1.  

   (a)     in the case of Schedule 1 —

   1.  

      (i)     include the following imported goods Customs Tariff Chapters —

^{Chapter 25     Salt, Sulphur, Earths and Stone, plastering materials, Lime and Cement}

^{Chapter 39     Plastics and articles thereof,}

1.  

   (ii)     delete the following imported goods Customs Tariff Chapters —

^{Chapter 88     Aircraft, spacecraft, and parts thereof}

^{Chapter 89     Ships, boats and floating structures}

^{Chapter 99     Special Transactions;}

1.  

   (b)     in the case of Schedule 2, delete the following services —

^{8.     Sale of motor vehicles}

^{19.     Other financial service activities except insurance and pension funding activities}

^{25.     Other activities auxiliary to financial services activities;}

1.  

   (c)     in the case of Schedule 3 —

   1.  

      (i)     under Part 1 paragraph 1 —

      1.  

         (A)     in relation to Chapter 17, change sugards to sugars;

      1.  

         (B)     in relation to Chapter 34, change organix to organics;

      1.  

         (C)     delete as exempted goods the following Customs Tariff Chapter —

^{Chapter 39     Plastics and articles thereof;}

1.  

   (D)     include as exempted goods the following Customs Tariff Chapter —

^{Chapter 49     Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plants,}

1.  

   (ii)     replace the exempted goods specified under Part 1 paragraph 2,

1.  

   (iii)     include as exempted goods —

   1.  

      (A)     Goods under Tariff headings 37.01 to 37.02 and 90.18 to 90.22 pertaining to medical equipment and parts thereof; and

   1.  

      (B)     Goods under Chapter 85 and other chapters pertaining to security equipment;

^{BE IT RESOLVED that Parliament by affirmative resolution approves the draft Health and Citizen Security Levy (Amendment of Schedules 1 and 3) Order which amends Schedules 1 and 3 of the Act to —}

1.  

   (a)     in the case of Schedule 1 —

   1.  

      (i)     include the following imported goods Customs Tariff Chapters —

^{Chapter 25     Salt, Sulphur, Earths and Stone, plastering materials, Lime and Cement}

^{Chapter 39     Plastics and articles thereof,}

1.  

   (ii)     delete the following imported goods Customs Tariff Chapters —

^{Chapter 88     Aircraft, spacecraft, and parts thereof}

^{Chapter 89     Ships, boats and floating structures}

^{Chapter 99     Special Transactions;}

1.  

   (b)     in the case of Schedule 2, delete the following services —

^{8.     Sale of motor vehicles}

^{19.     Other financial service activities except insurance and pension funding activities}

^{25.     Other activities auxiliary to financial services activities;}

1.  

   (c)     in the case of Schedule 3 —

   1.  

      (i)     under Part 1 paragraph 1 —

      1.  

         (A)     in relation to Chapter 17, change sugards to sugars;

      1.  

         (B)     in relation to Chapter 34, change organix to organics;

      1.  

         (C)     delete as exempted goods the following Customs Tariff Chapter —

^{Chapter 39     Plastics and articles thereof;}

1.  

   (D)     include as exempted goods the following Customs Tariff Chapter —

^{Chapter 49     Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plants,}

1.  

   (ii)     replace the exempted goods specified under Part 1 paragraph 2,

1.  

   (iii)     include as exempted goods —

   1.  

      (A)     Goods under Tariff headings 37.01 to 37.02 and 90.18 to 90.22 pertaining to medical equipment and parts thereof; and

   1.  

      (B)     Goods under Chapter 85 and other chapters pertaining to security equipment.