This tax is levied on the cost of each ticket purchased or issued for travelling purposes. There are two methods:
- Tax on tickets sold for travelling out of St. Lucia;
- Passenger Facilities Fee
IMPOSITION OF TRAVEL TAX
Travel Tax at the rate of 7.5% of the cost of the ticket shall be charged, levied and paid by a traveller in respect of every ticket issued in Saint Lucia by or on behalf of a carrier for travel overseas.
If during the purchase of the ticket, no ticket was issued in Saint Lucia to the traveller but the ticket was paid for in Saint Lucia, the travel tax must still be paid.
COLLECTION OF TRAVEL TAX
The travel tax must be collected by the carrier at the time of the issue of the ticket or where no ticket is issued before the traveller boards the ship or aircraft.
In the case where the ticket was issued outside Saint Lucia for travel originating in Saint Lucia, the travel tax shall be collected by the carrier who deals with the ticket in Saint Lucia.
A carrier who fails to collect the travel tax which was payable to him or her under this Act shall pay to the Comptroller the amount of such tax as if he or she had collected the same.
The following terms in this context mean:
- “Carrier” means a person who operates a service for transporting passengers by sea or air, directly or indirectly, from or into Saint Lucia and includes an agent of such person, a travel agent, the master of a ship and the Commander of an aircraft;
- “Traveller” means a person who proposes to travel by ship or aircraft from Saint Lucia to any other country or from any other country to Saint Lucia;
- “Travel agent” means a person who sells or issues tickets for a carrier and includes a person who makes arrangements for travel without ticket to any traveller.