Revised Laws of Saint Lucia (2023)

2.   Interpretation

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   (1)   In this Act —

“Comptroller of Customs” means the Comptroller of Customs under the Customs (Control and Management) Act;

“Comptroller of Inland Revenue” means the Comptroller of Inland Revenue under the Income Tax Act;

“consideration” means —

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   (a)     the total amount in money or kind paid or payable, for the supply by a person, directly or indirectly, including fees and charges, other than tax payable under this Act reduced by a price discount or rebate allowed excluding —

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      (i)     value added tax paid or payable on the supply of a service in accordance with the Value Added Tax Act,

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      (ii)     stamp duty paid or payable in accordance with the Stamp Duty Act, and

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      (iii)     other duties and levies paid or payable under any other enactment;

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   (Substituted by Act 21 of 2023)

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   (b)     where the supplier and recipient are related persons, the fair market value;

“customs law” means the Customs (Control and Management) Act and any other enactment in force relating to customs;

“goods” means imported goods specified under Schedule 1;

“levy” means the health and citizen security levy under section 3;

“Minister” means the Minister responsible for finance;

“registered person” means a person registered under section 12 of the Value Added Tax Act; (Substituted by Act 21 of 2023)

“registered recipient” has the meaning assigned under the Value Added Tax Act; (Inserted by Act 21 of 2023)

“service” means a service specified under Schedule 2;

“value added tax” has the meaning assigned under the Value Added Tax Act.

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   (2)   A reference to a service provided in Saint Lucia is a reference to a service provided in Saint Lucia where —

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      (a)     the location of the place of business of the supplier is in Saint Lucia;

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      (b)     the registered recipient uses or obtains the advantage of the following service in Saint Lucia —

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         (i)     a transfer or assignment of a copyright, patent, licence, trademark, or similar right,

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         (ii)     the service of a consultant, engineer, attorney-at-law, architect, or accountant, the processing of data or supplying of information, or similar service,

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         (iii)     an advertising service,

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         (iv)     the obligation to refrain from pursuing or exercising taxable activity, employment, or a right under this paragraph,

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         (v)     the supply of personnel,

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         (vi)     the service of an agent in procuring for the agent's principal a service under this paragraph,

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         (vii)     the leasing of tangible personal property, other than transport property,

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         (viii)     the supply of goods by electronic commerce and the supply of internet access or similar services.