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Part-Exchanges, Returned Goods, Deposits etc.

Samples Given To The General Public Via A Third Party



You might decide to give free samples to advertise your products to members of the public. You could do this by engaging a third party, such as a business promotions company, to distribute them.

Or you could give the samples to a client so that they in return can give one to each of their customers.

An example would be a drink manufacturer that gives retailers samples of a new product  to give to customers so they can try it.

VAT is not payable on samples given to the general public by a third party if you meet all of the following conditions:

  • neither you nor the third party charge for them
  • you supply them for genuine business reasons and they are a typical example of your products
  • the final customer receives only one example of each product
  • the samples remain your property until they are given to the final customer
  • any samples that aren't used are returned to you or destroyed

Contact Us

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

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

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Inland Revenue Department


Government of Saint Lucia

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