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.


This declaration shall be made within thirty (30) days thereafter, to the Comptroller. The declaration is to be made on a prescribed form called a Declaration Form. Forms can be obtained from Inland Revenue Offices, Castries City Council, the Towns or Village Council District offices or on the Department’s website. Link to copy of declaration form


The following areas must be completed on the general declaration form:

  • A description of the house                         
  • Block & Parcel number of the property
  • Land Area
  • Mailing Address                                               
  • Contact Number(s) of Owner/Representative
  • N.I.C Number                                   
  • Tax Account No.
  • The Age of Building                        
  • Floor Area (Sq. footage)
  • Type of Construction                     
  • No. of Floors
  • No. of Bedrooms                                            
  • No. of Bathrooms
  • Floor Finishings                                
  • Condition of Building
  • Estimated Market Value                              


Please make available a copy of your Land Register with your declaration. Property owners are expected to provide true and correct information when complying with the Department’s request or completing the prescribed Declaration Form.

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Ⓒ2013 Inland Revenue Department, Government of Saint Lucia.