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The Inland Revenue Department of the Government of Saint Lucia ("IRD") maintains this site (the "Site") for your information, education, communication and personal enjoyment. Access to and use of this Site are subject to the terms and conditions set forth below.

  1. While IRD uses reasonable efforts to ensure that the information and materials contained in this Site are current and accurate, IRD makes no representations or warranties as to the accuracy, reliability or completeness of the information, text, graphics, links or other items contained in the Site or any site linked to or from the Site. IRD expressly disclaims liability for any errors or omissions in the materials contained in the Site or in any site linked to or from the Site. IRD reserves the right to make changes in the programs, policies, products and services described in this Site at any time without notice.
  1. The information and materials contained in this Site are provided to you as-is and you use this Site or any site linked to or from this Site at your own risk. IRD MAKES NO WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR PARTICULAR PURPOSE OR NON-INFRINGEMENT. IRD expressly disclaims any liability for any damage to or viruses that may infect your computer or other property due to your use of this Site or any site linked to or from this Site or your downloading any materials, text or images from the Site or from any site linked to or from the Site. IRD SHALL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, CONSEQUENTIAL, SPECIAL, INCIDENTAL OR PUNITIVE DAMAGES ARISING OUT OF YOUR ACCESS TO OR USE OF THIS SITE OR ANY SITE LINKED TO OR FROM THIS SITE.
  1. For our Customers IRD provides links to other sites. In addition, links to this Site may be provided from other sites. IRD is not responsible for the contents of any site that is linked to or from this Site. The fact that another site is linked to or from this Site does not imply that: (a) IRD sponsors, licenses, endorses, is affiliated with or is otherwise connected to the site, the products or services described therein or its owner; and (b) IRD has authorized the linked site to use any trademark, trade name, logo or other trademarked or copyrighted material of IRD.
  1. The trademarks, service marks, trade names, logos and other indications of origin displayed in this Site ("Trademarks") are owned by IRD or a third party who has granted IRD a to use them in this Site. Nothing contained herein should be construed as granting the browser or user of this Site the right to use any Trademark displayed in this site without the written permission of the owner of the Trademark.
  1. Any materials, communications or information ("Information") sent to this Site will be deemed NOT CONFIDENTIAL and NONPROPRIETARY and will become the property of IRD. IRD may use such information for any purpose whatsoever, including but not limited to use of any ideas, concepts, know-how or techniques contained in the Information. IRD may reproduce, display, transmit, perform, publish and broadcast the Information at any time and in the media.
  1. IRD may, from time to time, revise and modify the Web Site Terms of Use. You agree that your continued access and use of this Site shall bind you to any new terms or conditions.

This document was last updated on August 07, 2013

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Ⓒ2013 Inland Revenue Department, Government of Saint Lucia.