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Revised Laws of Saint Lucia (2023)

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PART 2
IMPOSITION, PAYMENT AND COLLECTION OF LEVY ON SERVICES

8. Health and citizen security levy on services

Subject to section 15, there shall be levied a tax to be known as the health and citizen security levy on —

(a) services provided by a resident to a resident in Saint Lucia;

(b) services provided by a non-resident to a resident in Saint Lucia;

(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.

8. Health and citizen security levy on services

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

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)