(1) All land in Trinidad and Tobago is liable to taxation under this Act, subject to the following exemptions:
(a) lands used exclusively as churches, chapels and places of public worship of any religious denomination and every cemetery or burial- ground that is enclosed and actually required, used and occupied for the interment of the dead, but not land that is rented or leased by a church or religious organisation to a person other than another church or religious organisation;
b) schools within the meaning of the Education Act;
c) lands attached to, or otherwise actually used in connection with and for the purposes of a place of learning maintained for educational, philanthropic or religious purposes, the whole profits from which are devoted or applied to such purposes;
an incorporated charitable institution;
land of a designated class that is declared by the Minister to be exempt wholly or partially from taxation under this Act;
land belonging to and in occupation of— (i) the State or its servants;
(ii) a Statutory Authority; or
(iii) state enterprise controlled by the State, for public purposes;
all almshouses and institutions for the relief of the poor, whether publicly or privately administered;
land belonging to and occupied by the University of the West Indies or its servants; land belonging to and occupied by the Council of Legal Education;
land owned or occupied by a foreign government or international organisation of which Trinidad and Tobago is a member;
land belonging to a tertiary learning institution owned or managed by the State;
land belonging to the University of Trinidad and Tobago;
land belonging to the College of Science, Technology and Applied Arts, (COSTAATT); and lands belonging to the University of the Southern Caribbean.
