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Inland Revenue Department (Saint Vincent and the Grenadines)

Applies the rule

Administers income tax, VAT, excise and the climate resiliency levy, and - unusually - issues every class of driving permit. One of only two departments that publish the text of statutes: it posts the Income Tax Act as Chapter 435, the VAT Act, the Excise Acts, the Finance Act and the Land Tax Act. Also publishes current rates, the standard deduction by year, the PAYE tables and the driving licence fee schedule.

The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.

ird.gov.vc

Cannot be cited for

The Chapter 435 text it posts is the Revised Edition, consolidated to 1 January 2009, and nothing on the page says so. Its Fifth Schedule prints a 30 per cent individual band and a 32.5 per cent company rate that are no longer the law, and its section 47 allowance of eighteen thousand dollars has been superseded twice. The department's own rate pages are current but are not instruments, and the standard deduction of $25,000 it publishes for 2024 and 2025 is not traceable to any published Act. Its driving licence pages give no statutory basis at all.

Re-check every

60 days

Publication rhythm

Rates and tables updated around the January budget; the statute PDFs are static.

Re-check triggers

the annual budget and Finance Act · a Provisional Collection of Taxes Order · any change to the standard deduction or the driving permit fees

Facts resting on this publisher · 4