Saint Lucia Parliament approves a draft Order zero-rating listed building materials to 30 November 2030 (S.I. No. 140 of 2026)

What changed in detail

Saint Lucia’s House of Assembly (23 June 2026) and Senate (2 July 2026) approved, by affirmative resolution, a draft Value Added Tax (Amendment of Schedule 1) Order made under section 109 of the VAT Act. The resolution is published as S.I. No. 140 of 2026, dated 6 July 2026. The Minister’s Order itself is a separate instrument, and no separately published Order was listed by the National Printing Corporation as of 5 October 2026.

The draft Order would amend Schedule 1 of the VAT Act to include as zero-rated goods cement, structural ceiling and roof elements, gutters, switch plates, lumber and plywood, galvanized steel, aluminium articles and base-metal building mountings, identified by Customs Tariff Heading. The zero rating would apply for the period from 2 August 2025 to 31 May 2026 and for a further period from 1 June 2026 to 30 November 2030.

What it means

S.I. No. 140 is the parliamentary approval of a draft, not the Order itself, so confirm the final Order text when it is published. As approved, the draft covers both a past period and a continuation, so the zero rating would run continuously from 2 August 2025 to 30 November 2030 for the listed headings. The scope is set by Customs Tariff Heading, so products outside those headings are not covered. Suppliers should map product codes to the listed headings and keep the 30 November 2030 end date in their rate tables.