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Charging VAT On Your Sales & Other Supplies

Farmers

 

Farmers must be aware that the supply of various Agricultural and Fishing inputs are exempt from VAT.  This means that they will pay no VAT when purchasing these inputs.

 

These include:

  • seeds, seedlings, cuttings and fertilizers, pesticides, insecticides and other treatments
  • herbicides, fungicides and nematicides
  • animal feed other than food for domesticated animals generally held as pets
  • ventilated boxes, placking film and plastic bags specifically designed for use in transporting unprocessed agriculture products;
  • plant propagation bags;
  • fiber- glass and wooden boats, anchors, G.P.S, compass, V.H.F radio etc.
  • machinery and equipment specifically designed for agricultural and horticultural use
  • blue diothene plastic bags for use in the banana industry
  • poultry receptacles, waterers and feeders
  • hatching eggs for poultry production

 

(See the Second Schedule of the VAT Act for a detailed list).

Contact Us

St. Lucia Inland Revenue Department
VAT Section
Manoel Street
Castries
St. Lucia, W.I.

Tel: (758) 468 2800
Fax: (758) 452 4984
Email:
vatcoordinator@vat.gov.lc
vatinfo@vat.gov.lc

Useful Links

Inland Revenue Department  www.irdstlucia.gov.lc

 

Government of Saint Lucia  www.stlucia.gov.lc

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