 The government's policy decision to implement a health and security levy of 2.5% on select goods and services has the public and key stakeholders' requesting clarification and information on the details of its implementation. In response, the Inland Revenue Department, IRD, has deployed officers to numerous VAT registered entities to clarify how the levy is to be applied. Felicia Eli is the acting Deputy Comptroller of the IRD. We charge with the responsibility to administer the tax laws, quite a number of them in St. Lucia, and to ensure that things are in place to accommodate the taxpayers from across St. Lucia, across the world, who have dealings with St. Lucia, and also to ensure that the laws are administered in a manner that is fair. She explained that via the Department of Finance, the two agencies charged with administering the health and security levy are the Inland Revenue Department and the Customs and Excise Department. This is quite a new tax for all of us, and whereas on the goods part, we know it's both on goods, imported goods and on services, whereas customs is charged with the responsibility for the goods part, Inland Revenue has the responsibility to collect that levy on the services part. The tax official noted that though the levy came into effect on August 2nd on both goods and services, for the months of August and September, a zero rating has been applied to services. The 2.5% levy on select services will commence in October 2023. Services would have the entire month of October to collect, and they are to remit the collection for that month by the 21st of November. So the levy basically is collected 21 days after a month has ended. The Acting Deputy Comptroller also sought to explain the computation of the levy, which she stressed should only be collected by VAT registered businesses. Just by way of an example, I will say if you require to do whatever work it is on your motor vehicle that costs $100, the levy would be applied at the rate of 2.5%. So that would mean that the amount you would have to pay would be $100 plus the levy which is 2.5%, which makes it $102.50. Thereafter, since VAT is a final tax, we just want to make it clear that since VAT is a final tax, the VAT would be charged on that amount. She said the IRD is actively monitoring the implementation of the levy and had a strong message for potential abusers of the tax policy. It is an offence to collect any tax if you are not obligated to do that. For instance, if you are not registering for the levy and you collect the levy, then definitely it is an offence and you definitely can be charged for doing so. The Inland Revenue Department, she says, will continue to put out advisories for both the public and the business community on the implementation of the health and security levy. For the National Competitiveness and Productivity Council, Glenn Simon reporting.