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Claiming VAT On Your Purchases

Exempt Or Partly-Exempt Businesses


There are some goods and services on which VAT is not charged. These are referred to as exempt goods and services.   The Second Schedule and its amendments list the goods and services that are exempt from VAT.  Exempt supplies cannot be charged VAT and the VAT paid by persons trading in exempt supplies cannot be claimed.

If all of the goods and services you sell are exempt, your business is not required to be registered.

If only some of the goods and services you sell are exempt then you would only be able to claim a portion of the VAT allocable to taxable supplies, using the mixed supply formula.

Contact Us

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

Tel: (758) 468 2800
Fax: (758) 452 4984

Useful Links

Inland Revenue Department


Government of Saint Lucia

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