Declarations are to be made on purchase, sale, transfer of properties by:

        I.            A person who becomes the owner of any land or house or both whether by purchase, gift, deed, parol or in any other manner whatsoever

      II.            Aperson who disposes of any land or house, or both, whether by purchase, gift, deed, parol or in any other manner whatsoever

    III.            A person who erects, adds to, or otherwise substantially increases the value of any house

    IV.            Owners of vacant land or house, or both, shall declare that property.


The owners of commercial properties must submit a Valuation to the Department declaring the value of their property within 30 days upon completion of construction. All Commercial Valuation forms must be accompanied by the following supporting documents:

  • Recent copy of Land Register
  • Survey Plan
  • Site or location Plan
  • Photos of internal finishes and building elevations
  • List of comparable used


All Commercial Valuations are to be done by a Recognized Valuer. Valuers are required to operate under the highest standards of professionalism and ethics. All Valuers must declare impartiality before undertaking valuations and must attempt to perform all valuations to the best of their ability and judgment.


Please contact the Department for a list of Recognized Valuers or click here for more info. Property owners are expected to provide true and correct information when complying with the Department’s request or completing the prescribed Valuation Form.

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â’¸2013 Inland Revenue Department, Government of Saint Lucia.