The House of Assembly will convene its first sitting for 2026 on Tuesday, February 3rd, at 10:00 a.m., marking the formal start of parliamentary business for the year under the First Session of the Thirteenth Parliament (2026/2027) .
The Order Paper signals a heavy legislative and administrative agenda, dominated by statutory instruments, fiscal and tax-related matters, tourism development approvals, and key motions aimed at easing tax burdens on taxpayers.
Papers to Be Laid: A Legislative Backlog
A substantial portion of the day’s business is dedicated to Papers to Be Laid, primarily by the Prime Minister and Minister for Finance, Justice, National Security, Constituency Development and People Empowerment.
Among the earliest instruments listed are:
“Statutory Instrument No. 145 of 2025 — Insolvency Act (Commencement) (No. 2) Order”
“Statutory Instrument No. 146 of 2025 — Legal Profession (Eligibility) (Akeem Deon Rowe) Order”
The agenda reflects dozens of Legal Profession (Eligibility) Orders, facilitating the admission of named attorneys to practice law in Saint Lucia, alongside a wide range of tax, customs, VAT, and excise amendments.
Notably, Parliament will be presented with multiple resolutions seeking approval of draft Value Added Tax Orders, including:
“Resolution of Parliament to approve draft Value Added Tax (Amendment of Schedule 3) (No.3) Order”
Fiscal Measures and Economic Incentives
The Order Paper reflects an ongoing focus on economic management and investment facilitation. Several Fiscal Incentives Orders are listed, including:
“Fiscal Incentives (DG Farm Incorporated) Order”
“Fiscal Incentives (KM2 Solutions St. Lucia, Ltd.) Order”
“Fiscal Incentives (Caribbean Metals Limited) Order”
There are also multiple Income Tax (Exemption) Orders, pointing to targeted tax relief measures for specific entities and circumstances.
Tourism Development
A significant portion of the Order Paper is devoted to Tourism Development Orders, laid by the Deputy Prime Minister and Minister for Tourism, Commerce, Investment, Creative Industries, Culture and Heritage.
These include approvals for hotels, tour operators, taxi services, and excursion companies, such as:
“Tourism Development (Bay Gardens Limited) (Bay Gardens Beach Resort and Spa) Order”
“Tourism Development (Lakay Inc.) Order”
“Tourism Development (Venture ATV) Order”
The volume of tourism-related instruments underscores the sector’s continued centrality to Saint Lucia’s economic strategy.
Annual Reports Before the House
Several statutory and institutional reports will also be laid, including:
“The Parliamentary Commissioner — Annual Report 2020–2024”
“Invest Saint Lucia — Annual Report 2024–2025”
“Saint Lucia Bureau of Standards — Annual Report 2021–2022”
These reports provide parliamentary oversight of governance, investment promotion, and regulatory standards.
Key Motions: Tax Interest and Penalty Relief
Two major motions by the Prime Minister stand out, both aimed at tax relief.
The first seeks parliamentary approval to reduce interest on outstanding VAT liabilities:
“BE IT RESOLVED… [to] alter… the rate of interest from one point two five per cent to zero per cent on tax payable which is not paid by the date on which it becomes due…”
The second motion addresses penalties:
“BE IT RESOLVED… [to] alter… the rate of penalty from ten per cent to zero per cent on the whole or part of the remainder of tax due…”
Both measures apply to tax periods ending 31st December 2023 and offer relief to businesses and individuals with outstanding liabilities.
Bills: First Readings with Fast-Track Intent
Two Bills are scheduled for First Reading:
“Public Procurement (Amendment)”
“Income Tax (Amendment)”
The Order Paper notes:
“It is the intention of the Honourable Minister to seek leave of the House to enable the Bills to go through all its stages at this Sitting.”
This signals an intention to fast-track both pieces of legislation so that they are debated and passed on Tuesday, February 2nd, 2026.