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Revised Laws of Saint Lucia
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HEALTH AND CITIZEN SECURITY LEVY ACT
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1. Short title
Revised Laws of Saint Lucia (2023)
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PRELIMINARY
1. Short title
This Act may be cited as the Health and Citizen Security Levy Act.
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1. Short title
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
10. Payment of the levy on services by registered person or registered recipient
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)