The Saint Lucia Air and Sea Ports Authority (SLASPA), advises its stakeholders that effective Oct. 2, the Health and Citizen Security Levy will be applied to invoices generated for goods and services.

Taxable Services:

• 2.5% for all services outlined in Schedule 2 of the HCSL Act No. 16 of 2023

 Exempt Services

• Any service which is exempt or zero rated as per the VAT Act Cap 15.42
• Any service not outlined in Schedule 2 of the Health & Citizen Security Levy Act No. 16 of 2023

As stipulated by the Inland Revenue Department, the administration of the Health and Citizen Security Levy is governed by:

• Health and Citizen Security Levy Act No. 16 of 2023
• Value Added Tax Act Cap 15.42 (see Section 12(1) of the Health & Citizen Security Levy Act)

 The Health and Citizen Security is a tax charged on the:

• Importation of goods
• Provision of services by a VAT registered taxpayer in Saint Lucia
• Provision of services by a non-resident to a VAT registered taxpayer in Saint Lucia

 In this regard, we anticipate your cooperation and understanding as we adhere to the respective Statutory Instrument.

Please be guided accordingly.

For more information see:

opmsaintlucia on IG

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