My husband is unemployed. Can I claim an allowance for him?
As of 1988, working wives can claim the allowance for their non-working husbands. The allowance which can be claimed is a maximum of $1,500 per annum.
I had a baby in December. Can I still claim for the child?
The law provides that an allowance of $1,000 can be claimed for any child born during the income year.
I maintain my niece who is eighteen (18) years of age and who is unemployed. Can I claim for her as my dependent relative?
No. The requirements for this allowance are that the dependent relative be incapacitated by old age or infirmity and unemployable by reason of old age and must be the child, brother or sister or whether incapacitated or not is your parent, aunt, uncle who is unmarried, divorced, widowed or separated.
My daughter Kim is 10 years old and attends the La Croix Combined School. Do I still claim the $1,000?
No. An allowance of $2,000 can be claimed for any child who has attained the age of 10 years and was a student whether in St. Lucia or elsewhere during the income year.
My relative attends St. Mary's University in Canada. What can I claim for him?
A deduction of $5,000 is allowable provided that the individual, irrespective of age, was receiving full time tuition at a University whether in St. Lucia or elsewhere during the income year. This also includes an institution which provides technical or professional education equivalent to a University standard, for example, A Polytechnic or the University Division of the Sir Arthur Lewis Community College. It must be noted that proof that your relative has attended the University and was supported by you is required by the Department.
NB: Students who are pursuing Advanced Level or Technical Studies at the Sir Arthur Lewis Community College are not entitled to the deduction of $5,000.
Some Associate Degree Programmes do qualify for Higher Education Allowance of $5,000. They are as follows:
- Social Sciences and Natural Sciences
- Arts & Science
- Arts, Science and Applied Science
- Computer Science
- Mass Communications
- Science
- Business Studies
- Agriculture
- Banking
Can my brother who is employed be classified as a Dependent Relative?
No. The Tax Law recognised a Dependent Relative as "individual who whether incapacitated or not, is the parent, aunt or uncle who is either unmarried, divorced, widowed or separated or is incapacitated by old age or infirmity or is employable by reason of old age and is the brother, sister, child of the taxpayer of his or her spouse.
I have been living with my girlfriend, for over five years, I consider her to be my common law wife. Can I claim for her as a Spouse or Housekeeper?
No. You are not entitled to either of these deductions. Spouse Allowance in only available where parties are legally married, and not in respect of a common law relationship. Housekeeper Allowance can be claimed only in cases where the taxpayer is a widow or widower or is unmarried, divorced or separated and maintains a relative who resides with the taxpayer for the purpose of having the charge and care of the child of children.
Last year I had an operation which cost over $5,000. Is the entire amount claimable as a medical expense or do I limit the amount to $400?
The entire amount is allowable if no part of it was reimbursed. However, if the Insurance Company reimbursed part of the total, then the reimbursed amount will be deducted from the total amount of the bills and the balance will be allowed as a deduction.
Only medical claims from registered practitioners will be acknowledged
