St Lucia implementing Accommodation Tax


CASTRIES, St Lucia – The St Lucia Hotel and Tourism Association (SLHTA) says the accommodation head tax will go into effect from April 1 next year.

It said that the tax will be charged to guests at check-in, and that this… “is designed to ease the impact of the tax on existing contract arrangement, ensure implementation…and supplement financial resources for the Tourism Authority for the next financial year”.

Government approved the tax that is two-tiered and not applicable to guests under the age of 16 years.

The SLHTA said that a three US dollar tax per night per guest will be applied to guest staying at a hotel with an average Average Daily Rate (ADR) below US$120, while the six US dollar tax per night will be for guests at a hotel with an average ADR above US$120

The SLHTA said that the fee is to be applied to all non-sharing platform accommodation providers and that the rate of value-added tax (VAT) on hotel accommodation providers will be lowered from 10 to seven per cent.

“In the coming weeks, the Tourism Authority is to spearhead further discussions with the sector on the most effective modalities through which accommodation providers will collect and remit the fee to the Tourism Authority, to ensure high compliance levels, amongst other aspects related to implementation of the fee,” the SLHTA added. (CMC)


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