BUDGET MEASURES

EXPLANATORY NOTES

MAIN PROVISIONS TO BE INCLUDED IN –

THE FINANCE (MISCELLANEOUS PROVISIONS) BILL 2023

 Table of Contents
Part A – Taxation and Public Finance
A.1. Income Tax .......................................................................... 1
A.2. Property Taxes ..................................................................... 5
A.3. Excise Duty .......................................................................... 7
A.4. Value Added Tax (VAT)........................................................ 9
A.5. Passenger Fee ................................................................... 11
A.6. Advertising Structure Fee ................................................... 11
A.7. Tax Administration .............................................................. 12
A.8. Social Contribution and Social Benefits Act (CSG) ............. 22
A.9. State Lands Act .................................................................. 23
A.10. Business Facilitation ........................................................... 23
A.11. Immigration Act and Non-Citizens (Property Restriction) Act
....................................................................................... 24
A.12. Sale by Levy ....................................................................... 25
A.13. Public Financial Management............................................. 26
Part B – Other Budget Measures
B.1. Improving Doing Business .................................................. 30
B.2. Improving Public Procurement............................................ 35
B.3. Strengthening Resilience of SMEs ..................................... 38
B.4. Boosting the Tourism Sector .............................................. 38
B.5. Improving Quality of Healthcare Services ........................... 39
B.6. Ensuring Energy Security and Reliability ............................ 40
B.7. Reforming the Water Sector ............................................... 42
B.8. Assisting Digital Entrepreneurs........................................... 43
B.9. Increasing Seafood Production........................................... 43
B.10. Encouraging Creative Arts and Supporting Artists .............. 44
B.11. Geographical Indication label for Rodriguan Coffee ........... 44
B.12. Supporting Victims ............................................................. 45
B.13. Assessing Vulnerable Households ..................................... 45
B.14. Promoting Women Entrepreneurship.................................. 45
B.15. Interim Allowance to Bus Industry Employees .................... 45
B.16. Processing Applications for IRS, RES, IHS and SCS ......... 46
B.17. Retirees .............................................................................. 46
B.18. Ship Registry Regime ......................................................... 46
B.19. Mauritian Brand Products ................................................... 47
B.20. Retirement Benefit for Full-Time Trade Union Staff ............ 47
B.21. IslandService Platform........................................................ 47
B.22. Citizen Support Unit and Citizen Advice Bureau ................. 47
B.23. Port Charges ...................................................................... 47
B.24. School Revamping Programme .......................................... 47
Part C – Other Legislations
C.1. Animal Diseases Act .......................................................... 48
C.2. Animal Welfare Act ............................................................. 48
C.3. Asset Recovery Act ............................................................ 49
C.4. Ayurvedic and Other Traditional Medicines Act .................. 49
C.5. Banking Act ........................................................................ 50
C.6. Central Water Authority Act ................................................ 50
C.7. Civil Aviation Act................................................................. 50
C.8. Civil Status Act ................................................................... 51
C.9. Clinical Trials Act ................................................................ 52
C.10. Companies Act ................................................................... 52
C.11. Construction Industry Development Board Act ................... 53
C.12. Consumer Protection (Price and Supplies Control) Act ...... 53
C.13. Consumer Protection (Control of Price of Petroleum Products)
(Amendment No. 2) Regulations 2023................................ 54
C.14. Dangerous Drugs Act ......................................................... 55
C.15. Dental Council Act .............................................................. 55
C.16. Early Childhood Care and Education Authority Act ............. 55
C.17. Economic Development Board Act ..................................... 56
C.18. Education Act ..................................................................... 56
C.19. Employment Relations Act ................................................. 57
C.20. Finance (Miscellaneous Provisions) Act 2021 .................... 58
C.21. Financial Intelligence and Anti-Money Laundering Act ....... 58
C.22. Financial Services Act ........................................................ 58
C.23. Firearms Act ....................................................................... 60
C.24. Freeport Act ....................................................................... 60
C.25. Gambling Regulatory Authority Act ..................................... 61
C.26. Human Resource Development Act.................................... 65
C.27. Human Tissue (Removal, Preservation and Transplant) Act
....................................................................................... 65
C.28. Independent Broadcasting Authority Act............................. 65
C.29. Insurance Act ..................................................................... 65
C.30. Mauritius Institute of Education Act .................................... 66
C.31. Mauritius Qualifications Authority Act ................................. 66
C.32. Meat Act ............................................................................. 66
C.33. Medical Council Act ............................................................ 67
C.34. Merchant Shipping Act ....................................................... 67
C.35. National Agricultural Products Regulatory Office Act .......... 68
C.36. National Employment Act ................................................... 69
C.37. National Identity Card Act ................................................... 69
C.38. National Pensions Act ........................................................ 70
C.39. National Wage Consultative Council Act ............................ 71
C.40. Nursing Council Act ............................................................ 71
C.41. Occupational Safety and Health Act ................................... 71
C.42. Ombudsperson for Financial Services Act .......................... 71
C.43. Pensions Act ...................................................................... 71
C.44. Pharmacy Act ..................................................................... 72
C.45. Ports Act............................................................................. 72
C.46. Private Pension Schemes Act ............................................ 72
C.47. Private Security Service Act ............................................... 73
C.48. Registration of Associations Act ......................................... 73
C.49. Road Traffic Act.................................................................. 73
C.50. Roads Act........................................................................... 73
C.51. Securities Act ..................................................................... 73
C.52. Shooting and Fishing Leases Act ....................................... 74
C.53. Small Farmers Welfare Fund Act ........................................ 74
C.54. Social Contribution and Social Benefits Act ........................ 74
C.55. State Trading Corporation Act ............................................ 74
C.56. Statutory Bodies Pension Funds Act .................................. 75
C.57. Sugar Industry Efficiency Act .............................................. 75
C.58. United Nations (Financial Prohibitions, Arms Embargo and
Travel Ban) Sanctions Act .................................................. 76
C.59. Virtual Asset and Initial Token Offering Services Act .......... 76
C.60. Waste Water Management Authority Act ............................ 77
C.61. Workers’ Rights Act ............................................................ 77
C.62. Miscellaneous..................................................................... 81
Appendix ........................................................................................ 82
 Acronyms
APD Animal Production Division
ARC Assessment Review Committee
BPC Building Plans Committee
CEB Central Electricity Board
CIDB Construction Industry Development Board
CSR Corporate Social Responsibility
CWA Central Water Authority
DVS Division of Veterinary Services
EBS Electronic Billing Systems
EDB Economic Development Board
EEMO Energy Efficiency Management Office
ESG Environmental, Social and Governance
FAREI Food and Agricultural Research and Extension Institute
FSC Financial Services Commission
FY Financial Year
GRA Gambling Regulatory Authority
GS Government School
IHS Invest Hotel Scheme
ID Identity
IPSAS International Public Sector Accounting Standards
IRS Integrated Resort Scheme
MARENA Mauritius Renewable Energy Agency
MOFEPD Ministry of Finance, Economic Planning and Development
MRA Mauritius Revenue Authority
MSAW Mauritius Society for Animal Welfare
NED National Employment Department
NELS National Electronic Licensing System
NTF National Training Fund
PRGF Portable Retirement Gratuity Fund
RE Renewable Energy
RES Real Estate Scheme
SCS Smart City Scheme
SME Small and Medium Enterprise
TDS Tax Deduction at Source
TVET Technical and Vocational Education and Training
VAT Value Added Tax
VEFA Vente en L’état Futur D’àchèvement
WMA Wastewater Management Authority
WPF Workfare Programme Fund
 Part A – Taxation and Public Finance
A.1. Income Tax

Other Exemptions and Reliefs - Exempt Income

(i) The partial exemption granted in respect of interest

earned by a Collective Investment Scheme or a
Closed End Fund established in Mauritius will be
increased from 80% to 95%.

(ii) Interest income derived from bonds, debentures or

sukuks issued by an overseas entity to finance
renewable energy projects (“Green Bonds”)
approved by the Director-General of the Mauritius
Revenue Authority (MRA) will be exempted.

Income Tax Holiday

The income tax holiday granted to Mauri-Facilities

Management Co. Ltd, which has been given additional
responsibilities under the National Clean-up Campaign,
will be increased by an additional 5 years.

3% Reduced Rate of Corporate Tax on Exports of

Goods

It will be clarified that profits derived from the sale of

aviation fuel to an airline will be considered as an export of
goods and therefore subject to tax at the reduced rate of
3%.

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Solidarity Levy on Telephony Service Providers

A profitable company currently pays 5% of its accounting

profit and 1.5% of its turnover as Solidarity Levy.

The rate of the levy applicable to the turnover component

will be reduced from 1.5% to 1%.

An operator who has made a loss will still be required to

pay the levy imposed on turnover, i.e. 1%.

Taxation of Banks

The tax rates for banks is as follows –

(i) chargeable income up to Rs 1.5 billion is taxed at

5 %; and

(ii) chargeable income above Rs 1.5 billion is taxed at

15%.

In addition, an incentive system was granted during the

years of assessment 2020/2021 and 2021/2022 to banks
having chargeable income exceeding Rs 1.5 billion. Under
this system, any chargeable income in excess of the
chargeable income for the base year of 2017/2018 is taxed
at a reduced tax rate of 5% if pre-defined conditions are
satisfied.

This incentive tax rate of 5% is no longer applicable as

from the year of assessment 2022/2023 and banks are
being taxed at the rate of 15% on chargeable income
above Rs 1.5 billion.

2
Investment Tax Credit

An investment tax credit of 15% over 3 years

(i.e. 45% in total) is granted to manufacturing companies
in respect of expenditure incurred on new plant and
machinery (excluding motor cars).

The investment window will be extended up to the financial

year (FY) 2025/2026.

Any unrelieved investment tax credit may be carried

forward over 10 years.

Companies engaged in the manufacture of both alcoholic

and non-alcoholic beverages will be allowed to claim the
investment tax credit on expenditure incurred on new plant
and machinery used exclusively for the production of
non-alcoholic drinks.

Double Deduction of Expenditure Incurred on Market

research and Product Development

The double deduction granted to a manufacturing

company in respect of expenditure incurred on market
research and product development will no longer be
restricted to the African market. This additional facility is
restricted to companies having an annual turnover not
exceeding Rs 500 million.

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Double Deduction of Expenditure Incurred on an
approved film project

A tax relief of 200% of amount spent by local companies

participating in the financing, sponsorship or marketing
and/or distribution of an approved film project, under the
Film Rebate Scheme, intended for theatrical or media
streaming release.

The approved film should be produced at least 90% in

Mauritius.

Waiver of COVID-19 Levy

All outstanding debts of the COVID-19 levy as at

20 January 2023 inclusive of penalties and interest will be
waived.

Financial Assistance to Specified Enterprises- Salary

Compensation 2023

The Income Tax Act will be amended to implement the

decision of Government to provide a monthly financial
assistance for payment of salary compensation 2023 of -

(i) Rs 250 or Rs 500 per eligible employee of a Small

and Medium Enterprise (SME) including an
expatriate employee depending on the profitability of
the enterprise;

(ii) Rs 300 per eligible employee of an Export Oriented

Enterprise including an expatriate employee; and

(iii) Rs 500 per eligible employee of a large public bus

operator including an expatriate employee.

4
 This assistance will be payable to an SME and an Export
Oriented Enterprise during the period from January 2023
to June 2024, including a double payment in
December 2023.

For a large public bus operator, financial assistance will be

provided during the period from January 2023 to
December 2023, including a double payment in
December 2023.

Corporate Social Responsibility (CSR)

Rs 200 million of the CSR amount collected by the MRA

will be transferred to the Solidarity Fund annually as from
FY 2023/2024.

A.2. Property Taxes

Home Ownership Scheme

The Home Ownership Scheme will be extended for

another year, i.e. in respect of residential property acquired
during the period 1 July 2023 to 30 June 2024.

Under the Scheme, an eligible person buying a house, an

apartment or bare land to construct his residence benefits
from a refund of 5% of the cost of the property up to a
maximum of Rs 500,000.

Regarding a property acquired under ‘vente en l’état futur

d’àchèvement’ (VEFA), the refund will be made in respect
of the amount paid by the purchaser under the VEFA
agreement up to 30 June 2025.
5
A property which has been the subject of a reservation on
or before 30 June 2024 in the prescribed manner will also
qualify under the Scheme provided the deed of transfer is
signed and registered not later than 30 June 2025.

The payment to a person under the Scheme will not

exceed a total aggregate amount of Rs 500,000 in a
financial year applicable as from 1 July 2023.

Home Loan Payment Scheme

The Home Loan Payment Scheme will be extended for

another year, i.e. in respect of loans contracted during the
period 1 July 2023 to 30 June 2024.

Under the Scheme, a person contracting a secured

housing loan to construct his residence benefits from a
refund of 5% of the loan amount disbursed, up to a
maximum of Rs 500,000. Amounts of loan disbursed up to
30 June 2025 will qualify under the Scheme.

As from 1 July 2023, a person will be eligible to a maximum

payment of Rs 500,000 in the FY 2023/2024.

The payment to a person under the Scheme will not

exceed a total aggregate amount of Rs 500,000 in a
financial year applicable as from 1 July 2023.

Exemption from Payment of Registration Duty

No registration duty or fee shall be payable in respect of

any document signed or executed by the Financial
Intelligence Unit under which it is a beneficiary.
6
A.3. Excise Duty

Alcoholic Products

Effective as from 3 June 2023, the following rates of excise

duty on alcoholic products will be applicable –

Product Current New

Beer (per litre)
Up to 9 degrees Rs 48.00 Rs 52.80
Above 9 degrees Rs 66.65 Rs 73.30
Spirit cooler (per litre) Rs 62.60 Rs 68.85
Fruit wine (per litre) Rs 38.85 Rs 42.75
Made wine (per litre) Rs 83.30 Rs 91.65
Wine of grapes (per litre)
In bulk for bottling purposes Rs 134.00 Rs 147.40
In bottle Rs 234.75 Rs 258.25
Champagne (per litre) Rs 1,118.00 Rs 1,229.80
Rum (per litre of absolute alcohol) Rs 658.25 Rs 724.10
Cane spirits (per litre of absolute alcohol) Rs 658.25 Rs 724.10
Whisky (per litre of absolute alcohol)
In bulk for bottling purposes Rs 1,271.60 Rs 1,398.75
In bottle Rs 2,032.80 Rs 2,236.10
Liqueur (per litre of absolute alcohol) Rs 447.25 Rs 492.00

7
 Tobacco Products

Effective as from 3 June 2023, the following rates of excise

duty on tobacco products will be applicable –

Product Current New

Cigars (per kg) Rs 21,373 Rs 23,510
Cigarillos (per thousand) Rs 12,480 Rs 13,728
Cigarettes (per thousand) Rs 6,188 Rs 6,807

Excise Licences Fees for Wholesale/Retail Sale of

Alcoholic Products

The annual licence fees for the sale of alcoholic products

will be increased as follows –

(i) wholesale dealer: from Rs 6,000 to Rs 18,000; and

(ii) retailer: from Rs 1,000 - Rs 6,000 to

Rs 2,000 - Rs 12,000.

Motor Vehicles

(i) The current Excise/Customs Duty Rebate Scheme on

motor vehicles will be extended for a further period of
one year up to 30 June 2024. The rebate scheme is
applicable as follows–

(A) a motor car up to 1,000 cc: 55% rebate on the

excise duty payable on the motor car; and

(B) a motor car above 1,000 cc, double/single space

cabin vehicle, van or bus: 45% rebate on the
excise/customs duty payable on the motor
vehicle.

8
 (ii) The Negative Excise Duty Scheme to encourage the
purchase of electric vehicles will be extended for a
further period of one year up to 30 June 2024. The
Scheme provides for a refund of 10% of the value of
importation up to a maximum of Rs 200,000 on the
purchase of an electric vehicle by –

(A) an individual purchasing an electric vehicle

irrespective of the electric motor power; and

(B) a company purchasing an electric vehicle of up to

180 kilowatt.

Local Recycling of Waste PET Bottles into Reusable

Goods

The rate of refund payable for waste PET bottles recycled

into reusable goods will be increased from Rs 15 per kg to
Rs 30 per kg to encourage local recycling.

A.4. Value Added Tax (VAT)

VAT and custom duty will be removed on glass-ceramic

blocks for dental use.

VAT will be removed on medical grade silicone.

The VAT exemption granted on the construction of a

purpose-built building for the provision of tertiary education
will be extended to construction for primary and secondary
education.

9
Provision will be made to exempt from the payment of VAT,
customs duty and excise duty any contractor engaged in
the construction of social housing units under a Social
Housing project implemented by New Social Living
Development Ltd. The tax exemptions will be applicable on
the procurement of goods (excluding vehicles), works,
consultancy services and other related services.

Instruments and appliances used in medical, surgical,

dental or veterinary sciences, of HS Code 90.18, will be
made zero-rated for VAT purposes instead of VAT exempt.

Presently, water supplied, infrastructure works and renting

out of meters by the Central Water Authority are zero-rated
for VAT purposes. Similar VAT treatment will be extended
to the Rodrigues Public Utilities Corporation.

Currently, the rates of the special levy on banks are as

follows –

(i) 5.5% for banks having operating income of not more

than Rs 1.2 billion from transactions with residents;
and

(ii) 4.5% for banks having operating income in excess of

Rs 1.2 billion from transactions with residents.

The rate of the levy will be aligned to 5.5% for all banks.

10
 A.5. Passenger Fee

The Passenger Fee will be increased with effect from

1 January 2024 as follows –

Current New
Passengers Passengers
whose whose
journey journey
originally originally
starts from starts from
Reunion, Other Reunion, Other
Passengers Madagascar, passengers Madagascar, passengers
Seychelles or Seychelles or
Comoros Comoros
$ $ $ $
Children aged 2
and above but 7.50 17.50 13 30
below 12 years
Passengers aged
12 years and 15 35 26 60
above

A.6. Advertising Structure Fee

The fee payable on an advertising structure, which ranges from

Rs 5,000 to Rs 70,000 annually depending on its size, will be
reduced by half with effect from 1 January 2024.

11
A.7. Tax Administration

Tax Administration: General

(i) Tax Arrears Settlement Scheme (TASS)

The Tax Arrears Payment Scheme will be

re-introduced. The Scheme provides for full waiver of
penalties and interest where tax arrears, outstanding
under the Income Tax Act, the Value Added Tax Act and
the Gambling Regulatory Authority Act, are paid in full
by 31 March 2024 and provided the taxpayer registers
under the Scheme by 31 December 2023.

Taxpayers having assessments pending before the

Assessment Review Committee, the Supreme Court or
Judicial Committee of the Privy Council, and who wish
to take advantage of the Scheme, may do so by
withdrawing the case before these institutions.

(ii) Protected Cell Company and Variable Capital Company

The MRA will not recover tax owed by a cell of a

protected cell company by having recourse to assets of
other cells or non-cellular assets of the protected cell
company.

Likewise, each sub-fund or special purpose vehicle of a

variable capital company will be treated as a separate
entity for the purpose of recovery of tax.

12
(iii) Statement of Financial Transactions

A virtual asset service provider and an issuer of initial

token offerings will have to report annually to the MRA
a transaction made by an individual, a société or
succession exceeding Rs 250,000 or transactions
exceeding in the aggregate Rs 2 million in a year. As
regards a corporate, the threshold will be Rs 500,000
and Rs 4 million respectively.

Tax Administration: Income Tax

(i) Tax Deduction at Source (TDS) – Broadening of Scope

The Income Tax Act will be amended to broaden the

scope of TDS to cover -

Rate of
Services
TDS
Payment of fees made by insurance
companies to panel beaters and spray
3%
painters for repairs of motor vehicles of
policy holders
Interior Decorator/Designer 5%

(ii) Tax Deduction at Source – Exemptions

Tax Deduction at Source will not apply on fees paid to -

(A) a Management Company licensed by the

Financial Services Commission (FSC); and

(B) an Investment Adviser licenced by the FSC.

13
(iii) Presumptive Tax

A number of provisions relating to the administration of

the presumptive system of income tax will be fine-tuned.

(iv) Power to Require Information

(A) It will be clarified that the provisions of the

Information and Communication Technologies
Act and the Data Protection Act will not apply to
information requested by the Director-General of
the MRA under Section 123 of the Income Tax
Act.

(B) The MRA will also be allowed to request

additional information from a bank if a benefit
payable by the MRA has been credited in a wrong
bank account.

Tax Administration: Customs Act

(i) Authorised customs officers will be empowered to be

equipped with firearms and other defensive weapons
when working in high risk areas. Appropriate training will
be provided by trained police officers to the customs
officers.

The Firearms Act will also be amended to exempt these

customs officers from the requirement to have a firearm
licence, as is the case for police officers and officers of
the Mauritius Prisons Service.

14
(ii) It will be clarified that the taxation rate applicable on any
imported or locally manufactured good is the rate in
force in the Customs Tariff Act, Excise Act and Value
Added Tax Act at the time the Bill of Entry for the good
is validated at Customs.

(iii) The rate of interest that will be applicable at the time of

effecting a refund of taxes under the Customs Act or the
Excise Act will be the Key Rate.

(iv) Parcels and trade samples imported/exported by

post/courier, which are not merchandise for sale, do not
require a Bill of Entry for clearance. However, a
simplified customs form is submitted for clearance
purposes. Legal provision will be made for this form.

(v) Where an importer/exporter/broker/agent fails to

produce documents requested by MRA for
post-clearance audit control, MRA may claim taxes
underpaid based on information available. Provision will
be made for a penalty not exceeding 50% of the
underpaid taxes and interest at the rate of 0.5% per
month, as for other cases of underpayment of taxes.

(vi) An importer, who imports goods on behalf of another

person entitled to tax exemption but fails to submit
required documents within 15 days after the clearance
of the goods, will be liable to a penalty of
Rs 2,000 per day of non-compliance, up to a maximum
of Rs 20,000. An aggrieved importer will have a right of
appeal.

15
(vii) The penalty provision for failure to submit a Bill of Entry
for the clearance of goods or to make necessary
amendments to ensure the accuracy of a manifest
within 5 working days after the time an aircraft has
landed or a vessel has been berthed will be further
deferred until 30 June 2024.

(viii) When a person is suspected of having concealed drugs

inside his body, he may be required by a customs officer
to go through a body scanner. An authorised customs
officer will be empowered to seek an order from a
magistrate for a suspected person who refuses a body
scan to be submitted to a medical examination. In case
a suspected person refuses to submit to such a medical
examination, he shall commit an offence and shall, on
conviction, be liable to a fine not exceeding Rs 100,000
and to imprisonment for a term not exceeding 10 years.

(ix) MRA Customs will be empowered to request, on a

risk-management basis from an importer clearing goods
of a value of more than Rs 500,000, details on the
source of funds which have been used to purchase the
goods.

(x) The Income Tax Act and VAT Act make provision for
any aggrieved person to lodge an objection at the
Objection Directorate of MRA or an appeal at the ARC
on payment of 10% and 5% respectively of the amount
of taxes underpaid. Similar provision will be made in
the Customs Act and Excise Act to discourage frivolous
objections and appeals.

16
 Tax Administration: Excise Act

(i) A definition of “matured agricultural rum” will be

introduced.

(ii) Provision will be made to allow bottlers of water to

submit a consolidated Bill of Entry for excisable goods,
as is the case for manufacturers of sugar sweetened
products.

(iii) Provision will be made to allow a customs officer, in the

execution of his duties, to offer to buy any alcoholic or
tobacco products for the purpose of gathering evidence
for the enforcement of the Excise Act. The evidence
gathered will be admissible for court proceedings.

(iv) Provision will be made for the stocktaking exercise for

sugar sweetened products in a factory to be carried out
over such period as MRA may determine.

(v) Goods re-imported after repairs will be exempted from

excise duty provided they are re-imported within a
period of 2 years. However, there will be no excise duty
exemption on the value of the repairs.

Tax Administration: Value Added Tax Act

(i) It will be clarified that a person who has voluntarily

registered for VAT purposes will be allowed to take
credit for input tax as from the date of his registration.

(ii) It will be clarified that the time period to issue a VAT

assessment will not exceed 4 years following the
period in which the tax liability arose, unless there is
fraudulent conduct.

17
(iii) As a first of phase of the e-invoicing project, MRA will
launch a developer’s portal to test the Electronic
Billing Systems (EBS) supplied by vendors to ensure
the EBS connect seamlessly with the MRA server
and invoices generated are in a standard e-invoicing
format.

(iv) Presently, an event organiser is eligible to VAT

refund in respect of accommodation costs incurred
by visitors attending a qualifying event. In view of the
cumbersome administrative process for refund, an
event organiser will, henceforth, be exempted from
payment of VAT in respect of accommodation costs
for a qualifying event.

(v) One of the conditions to be satisfied for a person to

be eligible to make an application for VAT refund on
a residential building, house or apartment is that the
covered area constructed should not exceed
1,800 square feet. An additional condition that will,
henceforth, have to be satisfied is that the
construction value should not exceed Rs 3 million.

(vi) The list of equipment on which VAT is refunded to a

planter/breeder under the VAT Refund Scheme will
be extended to include the following –

Planter
▪ Automatic irrigation controller
▪ UV water filtration system
▪ Plant support mesh

Breeder
▪ Cooling tank

18
 (vii) A fisherman will, henceforth, have to be registered
with the Ministry of Blue Economy, Marine
Resources, Fisheries and Shipping instead of the
Fishermen Welfare Fund to be eligible to refund of
VAT paid on specified equipment.

(viii) To facilitate refund of VAT to a person who is not in

business, it will be mandatory for a VAT-registered
entity to specify on its VAT invoice the name and
address of that person if he requests it.

Tax Administration: Registrar-General’s Department

(i) Transfer of Shares

The following amendments will be brought in respect to

registration of transfer of shares -

(A) for transfer of shares exceeding Rs 200,000 in

value and requiring a supporting certificate from a
professional Accountant, the duty/taxes will be
levied either on the value declared in the deed of
transfer or in the certificate, whichever is the
higher;

(B) when a person is acquiring more than 20% of the

share capital in a company and an option has
been made to be taxed on the value of shares
transferred, a description of immovable property
held in the company together with a site plan
should be given at time of registration of the deed
of transfer; and

19
 (C) the process of objection following an assessment
on value of shares transferred will apply equally to
the transferee and transferor if the latter is subject
to land transfer tax on the transaction.

(ii) Arrears Payment Scheme

The Arrears Payment Scheme under the Registrar-

General’s Department will be re-introduced for another
year. The Scheme will provide for full waiver of penalties
and interest if a debtor of the Department settles any
debt amount on or before 31 March 2024. This Scheme
will apply to tax arrears due as at 31 May 2023.

(iii) Objection Unit

(A) The time given to an aggrieved person to object

to an assessment of the Registrar-General
following a transfer of movable property will be
increased from 15 to 28 days.

(B) If the subject matter of an objection relates to a

technical field, the Registrar-General may, enlist
the services of a suitable expert in the field, to
advise the Objection Unit.

(iv) Representations to the ARC – Immovable Property

An aggrieved person who lodges representations with

the Clerk of the Assessment Review Committee (ARC)
will be required to file a copy with the Registrar-General.

20
 Tax Administration: Mauritius Revenue Authority Act

(i) Contrainte

The process of recovery of tax debt by way of

“contrainte” issued against a debtor will be fine-tuned.

(ii) Offences in relation CSG Income Allowance

Police officers posted at the Legal Services Department

of the MRA will be allowed to open an enquiry for
offences relating to payment of CSG Income Allowance.

(iii) Enlistment of Technical Experts

The Director-General may enlist the services of a

suitable expert in a technical field for the purpose of
determining the tax liability of a person.

(iv) Review of Tax Appeal System

The efficacy of revenue collection goes necessarily via

an effective tax appeal system. Necessary legislative
amendments will be brought to improve the current tax
appeal procedures to make same more effective and
efficient.

21
A.8. Social Contribution and Social Benefits Act (CSG)

Self-Employed

(i) A self-employed will have an additional one month to

submit his annual social contribution return, i.e. in
August instead of July.

(ii) A self-employed or a private household employer

who has submitted a monthly return for part of a year
will be allowed to submit a return covering the
remaining months of the financial year.

(iii) A self-employed who submits an annual social

contribution return will not be required to submit a
quarterly statement.

(iv) It will be clarified that the penalty and interest

provisions on unpaid social contributions also apply
to a self-employed.

Retirement Benefit

The definition of “retirement benefit” in the Social

Contribution and Social Benefits Act will be updated as
follows -

“retirement benefit” means the social benefit of a monthly

amount of –

(i) Rs 1,000, payable for the period starting on

1 July 2022 and ending on 30 June 2023; and

(ii) Rs 1,000 or an amount exceeding Rs 1,000 up to

Rs 4,500 as from 1 July 2023 and every subsequent
month.

22
 A.9. State Lands Act

Reduction in Annual Rental

The State Lands Act will be amended to provide for the

possibility of a reduced rental in respect of a
socio-economic project implemented on State land leased
by a statutory body or a Government-owned company in
which the Government directly or indirectly holds at least
90% of the share capital.

Annual Rental

Provision will be made to grant, on a case to case basis,

payment facility in respect of annual rental payable on
State lands by lessees facing financial difficulties or grant
a reduction in rental depending on the business activity of
the lessee.

A.10. Business Facilitation

Premium Investor Scheme

The Premium Investor Scheme will be extended to cover

investors taking over or acquiring the whole or part of a
Government undertaking including by way of acquisition of
shares in a Government-owned company in order to
benefit from negotiable incentives.

Sale of Serviced Land

The promoter of a project under the Smart City Scheme or

Property Development Scheme is presently allowed to sell
one plot of serviced land not exceeding 2,100 m2 to a
non-citizen holder of Occupation permits, Permanent
Residence Permit or a Residence Permit.
23
 The time limit will be extended for another period of two
years, that is, up to 30 June 2026 instead 30 June 2024.

The conditions in relation to the time limit to complete

construction of a residential building and the maximum
land area of serviced land for sale in a project will continue
to apply.

A.11. Immigration Act and Non-Citizens (Property Restriction) Act

Sale of Immovable Property Outside of Schemes to

Resident Non-citizens

A resident non-citizen is allowed, upon application, to

acquire residential property of a minimum of USD 350,000
outside of existing schemes subject to the payment of an
additional registration duty of 10%.

The minimum value of a residential property of

USD 350,000 will be increased to USD 500,000.

Only one property may be acquired by the main holder of

a resident permit and not his or her spouse or children.

Acquisition of Property in a PDS Project relating to

Senior Living

The Immigration Act will be amended to grant a residence

permit to a retired non-citizen and his family on the
acquisition of a property in a PDS project relating to senior
living provided that -

(i) the acquisition price exceeds USD 200,000; and

(ii) the non-citizen is aged above 50 years old.

24
 The status of resident shall remain valid as long as the
buyer holds the property.

This amendment will be backdated to 27 April 2019,

i.e. the date the Property Development Scheme was
amended to include construction of purpose-built building
or bringing an existing building under the Scheme targeting
senior citizens.

Sustainable City Scheme

The Non-Citizens (Property Restriction) Act will be

amended to allow non-citizens to acquire residential
property in a sustainable city in the same manner as for an
acquisition under the Smart City Scheme.

The Immigration Act will be amended to allow a non-citizen

and his family to be granted a residence permit on the
acquisition of property of a minimum price of USD 375,000
under the Sustainable City Scheme. The status of resident
will remain valid as long as the buyer holds the property.

A.12. Sale by Levy

Amendments will be brought to the Sale of Immovable Property

Act to alleviate the hardship of families under the regime of sale
by levy especially in cases where the seized property is the
“logement familial”.

25
A.13. Public Financial Management

An efficient public sector is a key factor to the efficient use of a

nation’s scarce public resources and the realisation of public
sector objectives including the support towards national growth
and prosperity. To this end, the following measures will be
implemented -

Modernising Public Sector Accounting

To modernise the financial and reporting framework,

Government has embarked on a gradual implementation
of accrual based International Public Sector Accounting
Standards (IPSAS) with the main objective to improving
transparency, accountability and decision-making through
the preparation and publication of Financial Statements
benchmarked with international standards.

The first set of accrual-based IPSAS Consolidated

Financial Statements will be prepared to include the
accounts of Budgetary Central Government, Statutory
Bodies and Local Authorities for FY 2021/2022.

The gradual implementation of accrual IPSAS is expected

to culminate with the preparation of Consolidated Financial
Statements of the Public Sector for FY 2022/2023 and
onwards.

Strengthening the Requirement for Fair Presentation

in Reporting

The Finance and Audit Act will be amended to clarify the

fair presentation requirements, in all material respects, of
the financial position of Government and its financial
performance and cash flows for a financial year.

26
Inclusion of a Digital Signature on the E-Payslip

Public officers are now able to access their payslips online

through the ‘MoKloud’ platform. The e-payslips bear
unique Quick Response identification (QR Code) certifying
authenticity of the Issuer and are digitally signed.

Public officers will be able to use the digitally signed

e-payslip for application of loan facilities or for any other
administrative purposes.

Building Plans Committee

Financial instructions, relating to the Building Plans

Committee (BPC), will be issued to, inter-alia, -

(i) set out the steps for seeking approval of the BPC by
Ministries and Departments for the construction of
new or extension/ upgrading of existing Government
buildings with a cost estimate of at least Rs 5 million
(exclusive of VAT); and

(ii) clarify that approval for construction of Government

buildings is given on the cost estimate based on the
approved preliminary drawings, which is in line with
the provisions of the Capital Project Process Manual
in respect of first stage financial clearance given by
MOFEPD.

Procurement and Warehousing Process

To ensure that procurement and warehousing processes

in Ministries and Departments are carried out efficiently
and effectively, financial instructions will be issued to set
out the procedures to be followed by Ministries and
Departments.
27
Strengthening Annual Reporting by Ministries and
Departments

The Annual Report on Performance of Ministries and

Departments will be posted on their websites.
Furthermore, a centralised dashboard has been set up on
the website of the MOFEPD to capture the Annual Report
on Performance of all Ministries and Departments.

The Ministry of Finance, Economic Planning and

Development (MOFEPD) will assist each Ministry to
oversee financial planning, analysis and reporting,
including the preparation of financial statements to be
included in Annual Reports on Performance and oversee
the Financial Statements of Statutory Bodies falling under
the purview of a Ministry.

The Internal Control team in Ministries and Departments

will be strengthened to ensure that proper accounting and
reporting framework are in place.

Asset Management in the Public Sector

To ensure that assets of the State are managed and

utilised in the most efficient and effective way, Accounting
Officers will be required to develop and implement an
appropriate asset management strategy. Furthermore, a
statement on the adequacy of control over Non-Financial
Assets will be published in the Annual Report on
Performance.

28
 With the implementation of the electronic inventory
management system (e-IMS), all movements of stock, i.e.
receipts and issues, warehousing operations and stock
management will be performed electronically by using the
barcode technology. Non-Financial Assets will be tracked
through the e-IMS to facilitate recording in the Government
Asset Register.

Special Funds

(i) The National COVID-19 Vaccination Programme Fund

will be wound up and the balance in the Fund will be
transferred to the Solidarity Fund. The expenses
relating to COVID-19 vaccines will be met from the
Consolidated Fund.

(ii) The COVID-19 Projects Development Fund and the

COVID-19 Solidarity Fund will be renamed as Projects
Development Fund and Solidarity Fund respectively.

(iii) The collections from the contribution per residential unit

sold under the Property Development Scheme and
Smart City Scheme respectively will, in addition to the
existing balances in the PDS Social Fund and the Smart
City Scheme Social Fund, be transferred to the National
Resilience Fund.

29
 Part B – Other Budget Measures
B.1. Improving Doing Business

B-Ready Coordination Committee

A B-Ready Coordination Committee will be set up under

the chairmanship of the MOFEPD to coordinate and
ensure timely implementation of reforms proposed under
the new framework of the World Bank in respect of the
ease of doing business.

Unique Identification Number

The Economic Development Board (EDB), Corporate and

Business Registration Department and the MRA will work
towards the implementation of a unique identification
number, which will be used across all government
agencies, for each business and company.

National Contact Point

A National Contact Point will be established under the EDB

to promote Responsible Business Conduct and handling
cases as a non-judicial grievance mechanism.

Permits and Business Monitoring Committee

The composition of the Permits and Business Monitoring

Committee will be increased to provide for 2 additional
members.

30
 Retired Non-citizen - Bank Account Requirements

Retired non-citizens applying for residence Permit will not

be required, in the initial stage, to open a local bank
account. Instead, a certified bank statement from the
applicant’s country of origin or residence showing proof of
funds would be accepted together with a written
undertaking to open a local bank account in two months’
time.

Registration of Foreign Professionals

A silent is consent principle of 4 weeks will be introduced,

for the registration of foreign professionals, for the
following councils in Mauritius -

(i) Allied Health Professionals Council;

(ii) Dental Council;

(iii) Medical Council; and

(iv) Veterinary Council.

Work Permit

(i) A work permit application will be deemed to have been

approved and an electronic work permit certificate will
be issued by the National Electronic Licensing System
(NELS) if no response has been obtained from Ministry
of Labour, Human Resource Development and Training
within 4 weeks from the date of application.

31
(ii) A three-tier system will be introduced in the application
process for work permits. The EDB will register
companies recruiting foreign labour under a Work
Permit System and will categorise them as follows -

(A) Tier A: Well Established Companies with Good

Credentials;

(B) Tier B: Less Experienced but Compliant

Applicants; and

(C) Tier C: Other Applicants.

In order to fast track the processing time for

applications, each tier will have its own processing
timeframe.

(iii) NELS will be embedded with a tracking system so as to

enable applicants to track the different stages of their
respective applications.

(iv) NELS will be extended to the Passport and Immigration

Office in order to expedite the issuance of residence
permits.

(v) The initial investment requirement of USD 50,000 for

investors and USD 35,000 for self-employed will be
exempted at the time of issuance of permits. They will
be required to show evidence of transfer of funds within
4 weeks of issuance of permits and post monitoring will
be carried out.

32
Carers

Carers from abroad will be allowed to stay and work in

Mauritius beyond the current maximum period of 4 years,
so long as their services are required.

Domestic Migrant Workers

The Ministry of Labour, Human Resource Development

and Training will work out a new policy framework for the
employment of Domestic Migrant Workers in Mauritius
such as Maids and Babysitters.

Ratio of Mauritian Workers to Expatriates

The ratio of Mauritian workers to expatriates will be

abolished for specific sectors including Construction,
Manufacturing, Agriculture and SMEs, including Bakery
Operator.

Job Contractors for Agricultural Workers

Job contractors will be encouraged to recruit a pool of

agricultural workers subject to compliance with conditions
such as lodging and accommodation as well as registration
of the job contractors.

Environment Impact Assessors

The Construction Industry Development Board (CIDB) will

register Environment Impact Assessors to ensure that they
are fit and proper to carry out the assessment for the needs
of an Environmental Impact Assessment.

33
Vente en L’état Futur D’àchèvement

The EDB will work together with Chambre des Notaires to

propose a new legal framework with respect to the
provisions of a ‘Vente en L’état Futur D’àchèvement. To
professionalise and regulate the functions of syndic,
appropriate legal framework will be introduced in the ‘Code
Civil Mauricien’.

Developer Contribution Framework

The Central Electricity Board (CEB) will devise a

Developer Contribution Framework to provide for a cost
sharing mechanism, with developers, for extending the
grid infrastructure to supply electricity to major projects of
developers.

Transit Oriented Scheme

The EDB will amend the Transit Oriented Scheme to

create vibrant, walkable and mixed-use areas within a
radius of 1 km of metro stations.

Environmental, Social and Governance (ESG)

To better positioning Mauritius as an ESG-rated

investment destination platform as per ESG Index Risk
Map, supporting Climate-Smart Development in Africa,
encouraging potential investors and companies to adopt
climate-smart solutions for their forthcoming projects,
ESG-related projects will be included under the Premium
Investor Certificate Scheme.

34
 Dual Training Programme

To facilitate the training of workers in the export sector, the

Dual Training Programme will be extended up to a
Certificate level.

International Expert Training Visa

To support the establishment of high-end research and

development centres, an 18-month International Expert
Training Visa will be introduced.

B.2. Improving Public Procurement

With the objective of endowing Mauritius with a modern public

procurement legislation as well as a more efficient, transparent
and user-friendly e-Procurement System, the Public
Procurement Act and its Regulations will be amended to –

introduce low value procurement as a new method for the

procurement of goods, works, consultancy services or
other services not exceeding Rs 500,000;

cater for planning, pre-bidding and post award activities in

the e-Procurement system;

require every supplier to be registered on the

e-Procurement system. Consequently, every public body
will be required to invite suppliers registered on the system
during a restricted bidding exercise and provisions relating
to the Central Registration Body will be repealed;

35
provide for the reservation of works contracts of up to
Rs 30 million to micro and small enterprises as follows –

(i) a microenterprise will be allowed to bid for a works

contract of up to –

(A) Rs 1 million irrespective of its turnover; and

(B) Rs 10 million provided that its annual turnover

is proportionate to the value of the contract;

(ii) a small enterprise will be allowed to bid for works

contracts between Rs 10 million and Rs 30 million,
provided that its annual turnover is proportionate to
the value of the contract and does not exceed
Rs 30 million;

review the definition of “public body” to better capture and

consolidate the list of statutory bodies and entities having
to adhere to provisions of the Public Procurement Act;

disallow a potential participant, who has not participated in

a bidding exercise, to challenge that bidding process at
award stage with a view to ensuring timely implementation
of projects;

exclude, from the definition of “public official”, supplier,

contractor or consultant or any of their agents given that
these individuals cannot be treated as public official and
their obligations and possible sanctions for defaults are
already provided in the Public Procurement Act, Bidding
documents and Conditions of Contract;

36
 reflect current provisions of the Public Procurement Act,
relating to the optional requirement for conducting a
prequalification exercise in respect of the procurement of
any works exceeding Rs 400 million or requiring
specialised skilled expertise, in the Public Procurement
Regulations;

align the threshold for conducting open international

bidding for the procurement of consultancy services from
Rs 10 million to Rs 20 million in line with the threshold
relating to invitation for expression of interest;

require a preferred bidder to disclose the ultimate owner or

main shareholders of the company in order to carry out a
due diligence for the purpose of promoting transparency,
and accountability;

provide for MOFEPD, instead of the Procurement Policy

Office, to recruit, in line with current practices in the public
service, professional staff, on contract basis, in fields
including procurement, engineering, legal, financial, IT, or
administrative; and

classify proof of Concept as a market survey tool to allow

public sector to avail of the products and services.

Furthermore, the BOT Projects Unit will be empowered to hire the

services of full-time individual consultants above the prescribed
value of Rs 1 million through a competitive procurement exercise.

37
B.3. Strengthening Resilience of SMEs

With the aim of strengthening the resilience of SMEs and Start-

ups, an appropriate ecosystem will be put in place. As such, the
following measures will be implemented -

the Industrial Finance Corporation of Mauritius (Equity) Ltd

will provide equity financing including preferential shares
to SMEs so as to make them bankable for credit finance
by commercial banks;

the Ministry of Industrial Development, SMEs and

Cooperatives will implement a handholding programme to
support some 120 SMEs over the next 3 years towards the
certification under the ‘Made in Moris’ label; and

the Procurement Policy Office will, in its Annual Report,

also publish the number of contracts awarded, by public
bodies, to local companies labelled ‘Made in Moris’.

B.4. Boosting the Tourism Sector

With a view to boosting the tourism sector, ensuring its security

and fostering the development of sustainable tourism, -

the mandate of the Tourism Authority will be strengthened

and transformed from being mainly a licensing authority to
an agency that promotes quality control and quality
assurance;

38
 a Sustainable Tourism Unit will be established within the
Tourism Authority with the objective of assisting tourism
stakeholders to contribute towards Mauritius becoming
Green Certified by 2030;

the Tourism Authority Act will be amended to remove the

restriction on the number restaurants a hotel can have
under a Tourism Accommodation Certificate; and

an Automatic Identification System will be introduced at the

level of the Tourism Authority to better monitor movements
of pleasure crafts for safety and security purposes.

B.5. Improving Quality of Healthcare Services

With the objective of improving quality of healthcare services, -

a mandatory feedback mechanism will be introduced in

hospitals on care being delivered to in-patients. Treating
medical staff will have to provide information on the
medical condition of admitted patients to a designated
relative at regular intervals;

the Ministry of Health and Wellness will partner with the

National Health Service of the United Kingdom, under a
Government to Government initiative, to carry out a quality
assurance and audit of clinical and overall healthcare
services in hospitals;

the Harm Reduction Unit Computerised System will be

enhanced for better follow up and care to substance abuse
patients;

39
 a ‘Carnet de Santé’ for our elderly persons above
60 years will be introduced to better keep track of illnesses,
undertake close health monitoring, any cognitive heath
deterioration and provide effective medical checks;

a SMART Health Mobile App will be developed with the

assistance of the World Health Organization to provide
information geared towards infection prevention control;
and

the District Health Information System will be enhanced,

with the support of the World Health Organisation, for
better monitoring of ongoing vaccination programmes,
diseases surveillance, HIV/AIDS care and treatment and
digitisation of renal registry, cancer registry and cardiac
registry.

B.6. Ensuring Energy Security and Reliability

Renewable Energy

To ensure energy security, reduce our dependence on

fossil fuel and increase the share of renewable energy in
the electricity mix, -

(i) the Energy Efficiency Management Office (EEMO)

and the Mauritius Renewable Energy Agency
(MARENA) will be merged into a single institution for
enhanced synergy in the sector;

40
(ii) the CEB will implement an eco-village project. In the
first phase, 50 deserving families at Dilo Pouri in Le
Morne Village, Vuillemin in Quartier Militaire,
Benares in the South, Debarcadere in Bambous
Virieux and Terre Rouge will receive a solar
photovoltaic kit of 2 kilowatt each. The families
benefiting from these solar kits will get
100 kilowatt-hours of electricity free every month;

(iii) MARENA will set up a Renewable Energy (RE)

Portal to serve as a one-stop shop for providing
information on RE matters such as permits and
clearances, solar map and wind map;

(iv) a strategic plan will be prepared for the development

and deployment of green hydrogen in various
sectors; and

(v) the Construction Industry Development Board Act

will be amended to provide for a new category of
registration for foreign contractors implementing
utility scale RE projects with a view to ensuring timely
implementation of these projects.

Energy Efficiency

In order to promote the judicious use of electricity and to

reflect our commitment to the transition to a carbon-neutral
economy, –

(i) EEMO will undertake extensive awareness

campaigns to sensitize consumers on adopting
energy efficiency initiatives with respect to lighting,
air conditioning, electric motors and labelling;
41
 (ii) energy efficiency parameters will be introduced in the
procurement of electronic appliances in the public
sector;

(iii) guidelines for energy efficiency and energy

conservation will be developed for the industrial and
commercial sectors for enhanced energy
performance and instil the foundations of energy
management; and

(iv) energy audits be carried out in 30 Cooperative

Societies, as part of a pilot project, to enhance
energy efficiency.

Electric Vehicles

An Electric Vehicles Regulation will be introduced to

regulate the installation of charging infrastructure,
connection to the electricity grid, access to public charging
points and the specifications for vehicles, chargers and
connectors.

B.7. Reforming the Water Sector

For better sharing of water resources and ensuring greater

efficiency in its use, reforms will be undertaken in the Water
Sector by introducing a -

new Water Resources Bill to provide for a resilient and

efficient water resources management. The Bill will
consolidate various enactments related to water resources
and provide a legal framework for the management,
regulation, development, conservation, sustainability and
shared use of water resources in Mauritius and to make
use of alternative sources of water; and
42
 National Water Usage Policy to, amongst others,
encourage use of tertiary treated effluents for the irrigation
of lawns, golf courses, green space at hotels, IRS and
shopping malls.

B.8. Assisting Digital Entrepreneurs

All licenced operators and service providers in the ICT Sector,

who have faced difficulties, due to the Covid-19 pandemic, in
honouring their obligations in terms of payment of their licence
fees and other charges will be allowed to payback their
outstanding dues, in equal monthly instalments, over a period of
5 years.

In addition, all applicable penalties and surcharges will be,

exceptionally, waived so as to ensure that these operators can
continue to develop their businesses.

B.9. Increasing Seafood Production

To increase seafood production, companies willing to

conduct assessment of untapped resources in our waters
will be provided with exploratory licences. In addition, the
Aquaculture Policy for the implementation of new in-lagoon
aquaculture projects will be reviewed to encourage
sustainable aquaculture.

With a view to modernisíng the fisheries industry and

increase the productivity and catch of fishermen,
technologies including Artificial Intelligence will be made
available to fishermen to provide digital information on sea
conditions such as sea water temperature distribution and
potential fishing grounds.

43
B.10. Encouraging Creative Arts and Supporting Artists

A long-term strategy and action plan will be developed by the

Ministry of Arts and Cultural Heritage in collaboration with
Maurice Stratégie to unlock the potential of the creative, arts and
cultural heritage sector and to assess its contribution to the
economy.

With a view to encouraging more creative arts projects and as

support to artists, the threshold percentage amount that an artist
will benefit in respect of the value of his project will be increased
from -

75% to 90% under Emerging Talents Grant, with a

maximum amount of Rs 300,000;

60% to 75% under Production Grant, with a maximum

amount of Rs 800,000;

75% to 90% under Capacity Building Grant, with a

maximum amount of Rs 300,000;

65% to 90% under Research Grant, with ceiling of

Rs 500,000; and

60% to 75% under Digital Creative Art Grant, with ceiling

of Rs 500,000.

B.11. Geographical Indication label for Rodriguan Coffee

The EDB will work towards implementing a Geographical

Indication label for Rodriguan Coffee to enhance its reputation of
quality, production and export and support the island's economic
development. National and international promotion campaigns
will be organized to promote the coffee.

44
B.12. Supporting Victims

An appropriate regulatory framework will be set up to regulate

residential care institutions for victims of domestic violence and
the framework on foster care will be reinforced.

A Central Data Repository will be developed in respect of victims

of different forms of violence, abuse and neglect to better
coordinate interventions across different Government Agencies
and NGOs for their protection and care.

B.13. Assessing Vulnerable Households

Maurice Stratégie will, in collaboration with the Ministry of Social

Integration, Social Security and National Solidarity and Statistics
Mauritius, estimate a new relative poverty line for Mauritius for
measuring poverty and establish the criteria for assessing
vulnerable households.

In addition, the Proxy Means Test used to determine eligibility for

support under the Social Register of Mauritius will be reviewed to
take into account changes in the socioeconomic profile of
persons living in absolute poverty over time.

B.14. Promoting Women Entrepreneurship

To promote women entrepreneurship, the role of National

Women Entrepreneur Council will be reviewed to becoming the
apex institution for women entrepreneurs.

B.15. Interim Allowance to Bus Industry Employees

The interim allowance of Rs 1,000 payable to bus industry

employees will be integrated in their basic salaries as from
01 January 2023.

45
B.16. Processing Applications for IRS, RES, IHS and SCS

The processing fees for Integrated Resort Scheme (IRS), Real

Estate Scheme (RES), Invest Hotel Scheme (IHS) and Smart City
Scheme (SCS) will be harmonised. A processing fee of
Rs 25,000 per application will be introduced for applications for
Ground plus two apartments acquisitions by Non-Citizens and for
applications for residence permit (under the residential schemes).

In addition, a non-refundable processing fee will be introduced as

follows -
Smart City Scheme Rs 1 million
Property Development Scheme Rs 500,000
Invest Hotel Scheme Rs 500,000
Premium Investor Certificate Rs 50,000
Integrated Modern Agricultural Rs 25,000
Morcellement Scheme
B.17. Retirees

The FSC will issue guidelines to insurance companies to

cater for retirees including foreign retirees and to ascertain
that new risks are being properly reinsured and
ring-fenced.

Foreign retirees will be allowed to take up employment in

specific sectors.

B.18. Ship Registry Regime

To promote Mauritius as an International Open Flag Registry

Centre, the Ship Registry Regime will be revamped.

46
B.19. Mauritian Brand Products

The EDB will come up with a framework for the protection of the
Mauritian brand, products, and signs inherent to the historical,
cultural and contextual values of Mauritius.

B.20. Retirement Benefit for Full-Time Trade Union Staff

The One-off Recognition Scheme, currently, applicable to staff

members of NGOs, at the time of retirement, will be extended to
full time staff of trade unions.

B.21. IslandService Platform

The Mauritius Emerging Technologies Council will set up the

IslandService platform to bring the informal service sector under
one roof. The platform will list various service providers including
gardeners, electricians, plumbers, mechanics and will allow
citizens to hire these service providers.

B.22. Citizen Support Unit and Citizen Advice Bureau

To ensure effective coordination and better address the needs of

the public more efficiently, the Citizen Support Unit and Citizen
Advice Bureau will be brought together under one roof under the
Prime Minister’s Office.

B.23. Port Charges

The Mauritius Ports Authority will maintain the current Quay Fees
for all laden import containers up to 30 June 2024.

B.24. School Revamping Programme

All government schools will be upgraded, revamped and

repainted in the next 5 years. In the first instance, the 70
government primary schools listed at Appendix will be upgraded
by Mauri-Facilities Management Co. Ltd.
47
 Part C – Other Legislations
C.1. Animal Diseases Act

The Animal Diseases Act will be amended to -

address issues pertaining to diseases in bees which is

regulated by the World Organization for Animal Health
(WOAH) and tuberculosis in monkeys;

implement recommendations of the WOAH for trade

purpose; and

replace the export certificate with international Veterinary

certificate.

C.2. Animal Welfare Act

The Animal Welfare Act will be amended to –

review the composition of the Council by –

(i) ensuring a balance between representatives of

government and non-government institution to
ensure government power and control; and

(ii) providing for a representative of the Ministry

responsible for the subject of Finance to be a
member of the Council;

review the registration and annual subscription fees;

require a person to register his dog with Mauritius Society

for Animal Welfare (MSAW) not later than 60 days, after he
becomes the owner;
48
 provide for the sterilisation of dogs with the consent of the
owner;

require the written consent of MSAW, instead of the

Division of Veterinary Services (DVS), to dispose of a
dangerous dog; and

allow an authorised officer to retain custody of a dog until

MSAW, instead of the DVS, is satisfied that the person
agrees to comply to specific provision of the Act or dispose
of the dog within a period of one month.

C.3. Asset Recovery Act

The Asset Recovery Act will be amended to –

exempt the Financial Intelligence Unit from payment of

registration dues and land transfer tax pertaining to seizure
of assets; and

impose the requirement of keeping documents beyond the

prescribed timeline in cases where a restraining order or
restriction order has been granted to ensure that vital
documents are made available to facilitate criminal
investigations.

C.4. Ayurvedic and Other Traditional Medicines Act

The Ayurvedic and Other Traditional Medicines Act will be

amended to cater for specialists in traditional medicines.

49
C.5. Banking Act

The Banking Act will be amended to replace the term

“Repo Rate” by “Key Rate” in the context of the implementation
of the new monetary policy framework by the Bank of Mauritius.
Consequential amendments will be made to other relevant
legislations accordingly.

C.6. Central Water Authority Act

The Central Water Authority Act will be amended to –

empower the Central Water Board to approve any Deeds,

Instruments, Contracts or other Documents to be executed
by or on behalf of the Central Water Authority (CWA);

allow the General Manager and the Secretary of the

Central Water Board to sign on all Deeds, Instruments,
Contracts or other Documents to be executed or on behalf
of the CWA; and

allow the General Manager and the Chief Financial Officer

or any officer appointed by the Central Water Board to sign
on any cheque upon any banking account to be kept by the
CWA.

C.7. Civil Aviation Act

The Civil Aviation Act will be amended to increase the applicable

fines for offences made under the Civil Aviation Act.

50
C.8. Civil Status Act

The Civil Status Act will be amended to –

empower the Central Civil Status Office to generate a

National Identity Number for a child born in another country
provided that at least one parent is Mauritian;

allow an individual to obtain the relevant civil status

document of –

(i) another person subject to the authorisation of that

person or that of the Registrar of Civil Status; and

(ii) his biological parents and grandparents in case he

has been adopted;

give an additional period of 15 days to parents for the

declaration of birth of their child;

provide that only the Financial Intelligence Unit, the

Integrated Reporting Services Agency and the Bank of
Mauritius will be allowed, for the purpose of meeting their
obligations under their respective legislations, to share
information on minors to a third party; and

allow the Registrar of Civil Status to share information to –

(i) an agency approved by the Minister, to whom

responsibility for the subject of civil status matters is
assigned, other than a public sector agency; and

51
 (ii) the Ministry of Gender Equality and Family Welfare,
the Financial Intelligence Unit and the Integrated
Reporting Services Agency on minors in order to
allow these bodies to discharge their respective
functions.

C.9. Clinical Trials Act

The Clinical Trials Act will be amended to -

create a combined ethics and scientific sub-committee of

the Clinical Research Regulatory Council (CRRC) to
assess the welfare, safety and health of human subjects
as well as consider all the scientific parameters to ensure
that the clinical trial being proposed meet international
safety standards;

amend the composition of the Board of the CRRC; and

provide for a maximum period of 15 days to process all

applications.

C.10. Companies Act

The Companies Act will be amended to -

clarify that service address of a company has to be in

Mauritius;

establish a time limit of one month from the date of

resignation or death of the last remaining director, for
shareholders of a company to appoint new directors, failing
which the Registrar of Companies will remove that
company from the Register;

52
 require a company to send its annual report to
shareholders at least 21 days, instead of 14 days, prior to
the annual meeting;

enable a company to send its annual report and financial

statements electronically coupled with a right for
shareholders to request for a hard copy of the documents;
and

provide that a meeting of shareholders and voting may be

done in such manner as the Registrar of Companies may
approve.

C.11. Construction Industry Development Board Act

The Construction Industry Development Board Act will be

amended to allow for the waiving of the mandatory requirement
for collaboration between foreign and local contractors and
consultants in cases where the services of a foreign firm are
needed and there is no local contractor or consultant to partner
with the foreign firm due to the size of the local industry or the
field of expertise required for the execution of the projects.

C.12. Consumer Protection (Price and Supplies Control) Act

The Consumer Protection (Price and Supplies Control) Act will

be amended to –

provide that no tobacco products are to be displayed for

sale, except at the duty-free shops at the airports of
Mauritius and Rodrigues, in line with the Public Health
(Restrictions on Tobacco Products) Regulations 2022;

53
 make it mandatory for retailers, with annual turnover
exceeding Rs 50 million, to submit prices of commodities
electronically to the Ministry of Commerce and Consumer
Protection with a view to providing consumers with more
visibility on the retail prices of commonly used products
through the ‘MOPRI’ application;

clarify that the State Trading Corporation should remit to

MRA the contributions in respect of the Road Development
Authority and Rodrigues Transportation and Storage within
60 days from the date of removal of petroleum products
from a bonded warehouse or Freeport Zone for home
consumption; and

cater for the transfer of contribution in respect of specific

items under the price structure of Mogas and Gas Oil,
effected in 2020 and 2021, to the Price Stabilisation
Account.

C.13. Consumer Protection (Control of Price of Petroleum

Products) (Amendment No. 2) Regulations 2023

The Consumer Protection (Control of Price of Petroleum

Products) (Amendment No. 2) Regulations 2023 will be made
to allow the Price Stabilisation Account to receive funds from the
State Trading Corporation as approved by the Minister
responsible for the subject of Commerce and Consumer
Protection.

54
C.14. Dangerous Drugs Act

The Dangerous Drugs Act will be amended to introduce an

electronic register to record all transactions relating to the
controlled drugs listed under the Act. The Register will be
accessible to approved public sector entities for better control of
dangerous drugs.

C.15. Dental Council Act

The Dental Council Act will be amended to enlarge the

composition of the Dental Council consistent with the Medical
Council Act.

C.16. Early Childhood Care and Education Authority Act

The Early Childhood Care and Education Authority Act will be

amended, in the wake of the implementation of the Free
Pre-Primary Education Scheme, to -

reinforce the objects of the Early Childhood Care and

Education Authority (ECCEA) to ensure that conditions of
employment of staff of pre-primary schools comply with
relevant laws, rules and regulations;

strengthen the functions of the ECCEA in terms of

inspections, carrying out of quality audits and dealing with
complaints regarding pre-primary schools;

review the composition of the Board to include the

representative of Special Education Needs Authority; and

provide for the management and payment of appropriate

grant for staff, operational costs and procurement of
pedagogical materials or equipment.

55
C.17. Economic Development Board Act

The Economic Development Board Act will be amended to

enable the EDB to act as the Secretariat of the Clinical Research
Regulatory Council.

C.18. Education Act

The Education Act will be amended to provide for –

the implementation of the Free Pre-Primary Education

Scheme;

the governance principles in the management of grants

provided to Private Secondary Schools;

the required framework that will allow the Private

Secondary Education Authority to carry out its core
activities regarding the monitoring of the grant formula for
the disbursement of grants to Private Secondary Schools;

the registration of Managers and Rectors of Private

Secondary Schools and the terms and conditions for
renewal; and

two scholarships (1 boy and 1 girl) annually, which are

being awarded since 2021, to the best performing
candidates having opted for the HSC Professional National
Scheme (HSC Pro), in order to encourage students to
enrol in professional streams as from an early stage of
education.

56
C.19. Employment Relations Act

The Employment Relations Act will be amended to -

clarify the definition of “labour dispute” and “reinstatement”

to facilitate the application of the law in cases of
termination for unjustified reasons;

empower the Minister, to whom responsibility for the

subject of labour and employment relations is assigned, to
make Wages Regulations on the basis of the
recommendations of the consultant in view of the shift of
the mode of determination of wages on an industry basis
to an occupational basis;

limit the application of the introduction of wages on

occupational basis to Rs 30,000 a month for a worker other
than a degree holder and to provide for a separate grid of
wages for a degree holder;

provide for the National Remuneration Board to take as

baseline the rate prescribed in the first Wages Regulations
for the future review of pay and grading structure;

reinforce the dispute resolution service of the Ministry of

Labour, Human Resource Development and Training by
providing for the Minister of that Ministry to appoint a
person knowledgeable in the field of industrial relations,
negotiation and dispute resolution to conduct conciliation
meetings;

57
 provide that the annual return of membership made by a
trade union to the Registrar of Associations will have to
include information on the number of unionized migrant
members holding a work permit for the purpose of
ascertaining membership strength; and

provide that the accounting period of a trade union will

have to be either the 12-month period ending on
31 December or the period specified in the rules of the
trade union.

C.20. Finance (Miscellaneous Provisions) Act 2021

The Finance (Miscellaneous Provisions) Act 2021 will be

amended to facilitate the winding up of the Fishermen
Investment Trust under the repealed Fishermen Investment
Trust Act.

C.21. Financial Intelligence and Anti-Money Laundering Act

The Financial Intelligence and Anti-Money Laundering Act

(FIAMLA) will be amended to clarify that entities such as Fintech
Service Provider, reinsurance companies and brokers, travel
insurance, health insurance, actuarial services, credit rating
agency and insurance salesperson do not fall under the scope
of the FIAMLA.

C.22. Financial Services Act

The Financial Services Act will be amended to –

define “AML/CFT”, “AML/CFT legislation” and

“administrative penalty”;
58
specifically empower the FSC to take enforcement actions
in case of breach of AML/CFT legislation;

provide that the FSC can enter into arrangements and

extend assistance to a foreign supervisory institution if that
institution satisfies relevant confidentiality requirements
imposed by the FSC;

require moneylenders to comply with any requirement of

the FSC instead of prudential requirements;

align sanctions for non-payment of administrative penalties

with that of non-payment of license fees;

provide for the delegation of the Chief Executive’s power

to issue directions for the purpose of an investigation;

provide that licensees will be under an obligation to submit

independent compliance reports to the FSC;

include breach of the AML/CFT legislation as a ground for

referral to the Enforcement Committee;

remove the Chief Executive as a member of the Settlement

Committee to avoid possibility of conflict;

enhance the role of Management Companies with respect

to ensuring compliance of their clients with relevant laws;

clarify that the issuance of a certificate of good standing is

also applicable to Authorised Companies;

provide for the electronic filing of documents by licensees;

59
 provide that recovery of annual fees and late charges due
to the FSC will not be time barred to enhance recovery
capacity of the FSC; and

empower the FSC to make Rules on obligations and

responsibilities of holders of a Management licence.

C.23. Firearms Act

The Firearms Act will be amended to reinforce the control and

use of firearms by –

reducing the time period for a holder of firearm licence,

who intends to leave Mauritius, to surrender any firearm
and ammunition in his possession from 3 months to
2 weeks; and

specifying that Competency Certificate will not be issued

by the Commissioner of Police to an applicant who has
also been convicted of offences under the following Acts -

(i) International Criminal Court Act;

(ii) Prevention of Terrorism Act; and

(iii) Larceny with Aggravating Circumstances and

Association with Malefactors under Criminal Code
Act.

C.24. Freeport Act

The Freeport Act will be amended to add refining and minting of

precious metals as new freeport activities.

60
C.25. Gambling Regulatory Authority Act

The Gambling Regulatory Authority Act will be amended to –

introduce a definition for “gaming software” and “betting

software”;

empower the Gambling Regulatory Authority (GRA) Board

to issue warnings to its licensees;

correct an omission with regard to the licencing function of

the Horse Racing Committee;

allow the Horse Racing Committee to retain veterinary

services for conducting out of competition testing, pre-race
and post-race sampling and testing of horses, instead of
these being provided by the horse racing organiser;

introduce a non-refundable processing fee at the time of

application for the issuance, renewal or reissuance of a
registration certificate for –

(i) bookmaker’s clerk; and

(ii) technicians employed by casino, gaming machine,

and limited pay out machine operators;

specify the time limit for submission of online applications

for the issue or renewal of licence or registration of
bookmaker clerk or casino or gaming or limited pay out
machine technician;

61
make it mandatory for a manufacturer, supplier, or
maintenance provider of gaming equipment (gaming
machine, limited payout machine and amusement
machine) and gaming/ betting software to be holder of a
licence issued by the GRA against payment of a prescribed
fee;

remove the obligation on horse racing organiser to provide

for veterinary services for out of competition testing,
pre-race and post-race sampling and testing of horses;

allow any licensed totalisator operator and a bookmaker

conducting fixed betting on local races to, henceforth,
operate at any approved racecourse;

clarify that other than a totalisator operator or a bookmaker

operating through remote communication, no other
licensee can accept deposits from members of the Public
for the purpose of placing bets;

increase the maximum financial penalty imposed by the

Board against a licensee from Rs 50,000 to Rs 200,000 for
non-compliance of any condition of his licence, any rule in
respect of gambling, lottery games, sweepstakes or other
lotteries, or any guideline or direction issued by the
GRA Board;

empower the Board of the GRA to compound offences for

contravening the Gambling Regulatory Act for which there
is no specific financial penalty;

62
allow a foreign gambling or betting company to sponsor
race meetings for the purpose of promoting and giving
more international visibility of our local horse racing;

provide for an increase in the annual licence fee for Loterie

Vert from Rs 15,000 to Rs 500,000;

remove the requirement which prohibits the use of bill

validator on gaming machines and impose prescribed
technical standards on new and existing gaming
machines;

make it a legal requirement for a casino, gaming house or

Limited Pay out machine operator to issue proof of
payment to a punter for any amount exceeding
Rs 100,000;

enlarge the duties of Inspector to carry out Anti Money

Laundering /Counter Terrorism inspections and
compliance audits;

make it a legal requirement for a Money Laundering

Reporting Officer, Deputy Money Laundering Reporting
Officer and Compliance Officer of a licensee to be a natural
person;

make it a legal requirement for a person entering a

gambling premise to produce an identification document at
entry for better control to ensure compliance with the
Targeted Financial Sanctions Screening;

63
increase the levy payable by licensees of Gambling
Regulatory Authority from 2% to 2.5%;

prohibit any person physically present in Mauritius to take

part in interactive gambling outside Mauritius, for such
period as may be prescribed;

empower the Gambling Regulatory Authority to issue

directives, through the Information and Communication
Technologies Authority, to block access by persons
physically present in Mauritius to interactive gambling sites
outside Mauritius;

empower the Gambling Regulatory Authority to issue

directives to any financial institutions to stop payment
made by persons in Mauritius to any person operating
interactive gambling outside Mauritius; and

make it an offence for any person –

(i) physically present in Mauritius placing a bet with a

foreign jurisdiction;

(ii) facilitating the placing of a bet in a foreign jurisdiction;

and

(iii) placing a bet with an illegal gambling operator.

64
C.26. Human Resource Development Act

The Human Resource Development Act will be amended to

reinforce the sustainability of the Workfare Programme Fund
(WPF). The contribution rate of levy remitted to the WPF will be
aligned to that of the National Training Fund (NTF) for an initial
period of 2 years as from 1 July 2023. Thus, the contribution rate
of levy remitted to the –

WPF will be increased from 0.5% to 0.75%; and

NTF will be reduced from 1% to 0.75%.

C.27. Human Tissue (Removal, Preservation and Transplant) Act

The Human Tissue (Removal, Preservation and Transplant) Act

will be fully proclaimed by August 2023 to allow for transplant of
renal parts.

C.28. Independent Broadcasting Authority Act

The Independent Broadcasting Authority Act will be amended to

allow foreign investors to invest in companies holding a
Subscription Television Direct to Home Satellite Broadcasting
and Rebroadcasting Licence.

C.29. Insurance Act

The Insurance Act will be amended to enable the Insurance

Industry Compensation Fund to provide for appropriate
non-pecuniary assistance to victims of hit and run road
accidents.

65
C.30. Mauritius Institute of Education Act

The Mauritius Institute of Education Act will be amended to

review the composition of the Board of the Mauritius Institute of
Education and that of the Mauritius Institute of Education
Academic.

C.31. Mauritius Qualifications Authority Act

The Mauritius Qualifications Authority Act will be amended for

the Authority to -

approve and recognise micro-credentials in Technical and

Vocational Education and Training (TVET); and

monitor the implementation of the National Credit Value

and Transfer System in TVET under the National
Qualifications Framework.

C.32. Meat Act

The Meat Act will be amended to allow the Mauritius Meat

Authority to -

purchase or import livestock for slaughter and / or resale;

and

import animals for breeding which can be resold to other

stakeholders such as the Food and Agricultural Research
and Extension Institute (FAREI) and Animal Production
Division (APD).

66
C.33. Medical Council Act

The Medical Council Act will be amended to -

empower the Medical Council to establish Clinical

Guidelines intended to optimizing patient-care; and

provide for the terms of office of the Disciplinary Tribunal.

C.34. Merchant Shipping Act

The Merchant Shipping Act will be amended to –

make it an offence for the –

(i) abandonment of ship or wreck in Mauritian waters;

and

(ii) owner, operator, master or agent of a ship failing to

enter into salvage contract within 48 hours from
occurrence of the maritime casualty;

prosecute offenders who may cause serious damage and

threaten the territory of Mauritius and our national security;

ensure compliance with the International Labour

Organization Abolition of Forced Labour Convention to
which Mauritius is a party;

increase the quantum of fines to deter non-compliance with

the Act;

cater for offences relating to insurance for wreck removal,

operation of unsafe ships, removal of wreck from our
territorial sea;
67
 allow the Director of Shipping to determine the delay for
the removal of wreck based on particular circumstances;
and

make it mandatory for –

(i) the Director of Shipping to hold preliminary inquiry in

case there is a loss of life, presumed loss of life or
serious injury to any person as a result of a shipping
casualty; and

(ii) the owner of a ship to bear all Government expenses

incurred in respect of measures taken to prevent any
damage to the environment or mitigate any hazards
to safety of navigation.

C.35. National Agricultural Products Regulatory Office Act

The National Agricultural Products Regulatory Office Act will be

amended to enlarge the definition of -

tea to include any part of the plant which may be used for
propagation; and

tobacco to include different species of tobacco which may

be imported as ornamental plants, research purposes and
smoking.

68
C.36. National Employment Act

The National Employment Act will be amended to provide that a

registered jobseeker who has declined an offer of employment
or training corresponding to his qualifications and profile two
successive times within one year will be precluded from the
services of the National Employment Department (NED) for a
period of one year as from the date of the last offer. As such,
NED will be able to focus fully on jobseekers who are actively
looking for a job or training and are ready to join the world of
work.

C.37. National Identity Card Act

The National Identity Card Act will be amended to –

allow for the cancellation of the Identity (ID) Card and

Mobile ID of a person upon registration of his death on the
Mauritius National Identity Card system and in case of
renunciation and deprivation of Mauritian citizenship;

cater for the introduction of Mobile ID which will be a new

feature in the new Mauritius National Identity Card system;

allow the holder of an identity card to register for a mobile

ID;

enable the citizen to use his mobile ID as identity proof;

enable citizens to report changes of address at any office

designated by the Registrar and as well as online;

69
 make provision for a card holder to report the loss of his
identity card or mobile ID to avoid misuse by other persons
and for security reasons;

make it an offence for a person to use the card of another

person without lawful authority or reasonable excuse to
prevent misuse of an ID;

provide for the establishment of a National Identity Card

Unit to ensure proper functioning and administrative
efficiency of the national identity card;

provide for specifications of an identity card for security

reasons and allow authorities to verify its genuineness and
prescribe its usage; and

allow for a Mauritian citizen who is abroad and holding the

previous plastic laminated ID card to apply for a new card.

C.38. National Pensions Act

The National Pensions Act will be amended to provide for the

portability of accumulated fund from the National Pensions Fund
to Government and/or SICOM, in respect of an officer/insured
person reckoning service in the private sector who is
subsequently redeployed/absorbed in the public sector and
where Government has approved that his past service in the
private sector be reckoned as pensionable service. Besides
preventing double payment in respect of the past service in the
private sector, this measure will allow SICOM, where required,
to adjust and transfer funds from the Statutory Bodies Pension
Funds to Government, for the payment of pension benefits to the
officer concerned at his time of retirement.

70
C.39. National Wage Consultative Council Act

The National Wage Consultative Council Act will be amended to

provide that the national minimum wage may be reviewed in
2025 or such earlier date as may be prescribed.

C.40. Nursing Council Act

The Nursing Council Act will be amended to provide that the

Council will also comprise of 15 persons elected among
registered nurses or midwives, instead of 12 persons, in line with
the Schedule of its Act.

C.41. Occupational Safety and Health Act

The Occupational Safety and Health Act will be amended by

providing that the risk assessment report conducted by the
employer and communicated to the workers’ representatives and
the workers concerned can, henceforth, be used to pre-empt any
accident at the place of work and reinforce the safety of workers.

C.42. Ombudsperson for Financial Services Act

The Ombudsperson for Financial Services Act will be amended

to exclude financial services not licensed by the BOM and the
FSC from the purview of the Ombudsperson for Financial
Services.

C.43. Pensions Act

The Pensions Act will be amended to clarify that premium for part
of death benefit, paid in respect of an officer who joined service
on or after 1 January 2013 and who dies while in service, is
deducted from total pension contributions paid.

71
C.44. Pharmacy Act

The Pharmacy Act will be amended to cater for and facilitate the
development of the local pharmaceutical manufacturing sector in
Mauritius.

C.45. Ports Act

The Ports Act will be amended to increase the applicable fines

for offences made under the Ports Act.

C.46. Private Pension Schemes Act

The Private Pension Schemes Act will be amended to –

define the word “person” insofar as it applies in case of

transfer or amalgamation of a private pension scheme;

cater for the approval of transfer of pension benefits from

a private pension scheme to an insurance company
through an annuity buyout;

provide for settlement of unclaimed benefits by a

beneficiary’s assignee, legal heirs or legal representative,
seven years or more after death of the beneficiary;

impose on a beneficiary’s assignee, legal heir or legal

representative, the obligation to respond to a notice issued
by a private pension scheme on accrued pension benefits
of the beneficiary;

enable the FSC to maintain records of abandoned funds

so as to ensure the refund of these funds to the legal
representative as well, if need arises; and

introduce micro pensions through the setting up of a

private pension scheme targeting the informal sector.

72
C.47. Private Security Service Act

The Private Security Service Act will be amended to facilitate the

employment of security guards in private security services
entities.

C.48. Registration of Associations Act

The Registration of Associations Act will be amended to provide

for the frequency for the election of officers to be conducted at
least once every five years in order to promote good governance
and democracy within the managing committee of Associations.
The term of office of officers responsible for managing
Associations will not exceed five years.

C.49. Road Traffic Act

The Road Traffic Act will be amended to cater for arbitration

either through the Motor Vehicle Insurance Arbitration
Committee (MVIAC) or private through the Insurers’ Association
of Mauritius.

C.50. Roads Act

The Roads Act will be amended to introduce a Fixed Penalty

System for persons who commit offences under the Act and to
provide for penalties accordingly.

C.51. Securities Act

The Securities Act will be amended to enhance the

attractiveness of Mauritius as a Fund domicile by allowing Funds
to invest in loans or similar debt instruments.

73
C.52. Shooting and Fishing Leases Act

The Shooting and Fishing Leases Act will be amended to -

define Agro-forestry, Biodiversity, Ecosystem, Forest

Management activity and Special Purpose Lease; and

have better control on the Biodiversity and Ecosystem

restoration activities, eco-tourism activity, Forest
Management activity and Agroforestry activity on leased
State land.

C.53. Small Farmers Welfare Fund Act

The Small Farmers Welfare Fund Act will be amended to replace

small planter with small farmer to include breeder for the purpose
of registration and collection of data on cultivation and breeding
activities.

C.54. Social Contribution and Social Benefits Act

The Social Contribution and Social Benefits Act will be amended

to allow for the payment of end of year bonus for disability
allowance with effect from 1 December 2022.

C.55. State Trading Corporation Act

The State Trading Corporation Act will be amended to empower

that the Board of the State Trading Corporation to set aside
funds, instead of profits, of the Corporation as Reserve Fund.

74
C.56. Statutory Bodies Pension Funds Act

The Statutory Bodies Pension Funds Act will be amended to –

align the provisions regarding portable benefits to that

provided under Pension Regulations, such that an officer,
appointed before 1 January 2013, reckoning not less than
ten years’ pensionable service in statutory bodies,
becomes eligible to a portable benefit equivalent to at least
one-year pensionable salary upon withdrawal;

enlist the Institute of Technical Education and Technology

in the First Schedule to the Act, for it to create a pension
fund for its employees; and

clarify that premium for part of death benefit, paid in

respect of an officer who joined service on or after
1 January 2013 and who dies while in service, is deducted
from total pension contributions paid.

C.57. Sugar Industry Efficiency Act

The Sugar Industry Efficiency Act will be amended to -

provide that applications for land conversion will have to be

made on the National E-Licensing System; and

exempt the New Social Living Development Ltd (NSLD)

from payment of the Land Conversion Tax.

75
C.58. United Nations (Financial Prohibitions, Arms Embargo and
Travel Ban) Sanctions Act

The United Nations (Financial Prohibitions, Arms Embargo and

Travel Ban) Sanctions Act will be amended to –

provide for the reporting obligations of specified entities to

the National Sanctions Secretariat; and

provide that the 6 members including the Chairperson will

constitute a quorum at a meeting of National Sanctions
Committee.

C.59. Virtual Asset and Initial Token Offering Services Act

The Virtual Asset and Initial Token Offering Services Act will be
amended to –

allow a Virtual Asset Custodian to also hold custody of

securities tokens;

remove the requirement for an applicant to be considered

as issuer of initial token offerings to submit an approval
letter, in respect to the initial token offerings, issued by the
virtual asset exchange or its equivalent acceptable to the
FSC; and

empower the FSC to make Rules for the setting up of a

Virtual Asset Register on virtual asset service providers.

76
C.60. Waste Water Management Authority Act

The Waste Water Management Authority Act will be amended

to allow the –

Wastewater Management Authority (WMA) to enter into an

Agreement, instead of the Contrat de Délégation and the
Convention de Maitrise d'Ouvrage Déléguée, with an
approved entity encompassing, amongst other, the
implementation and funding mechanisms of wastewater
projects as well as the operations and management of
wastewater systems; and

General Manager, for the purpose of effective

management of the day to day business and activities of
the WMA, to enter into a transaction in respect of capital
expenditure not exceeding Rs 5 million instead of
Rs 500,000.

C.61. Workers’ Rights Act

The Workers’ Rights Act will be amended to –

authorise a worker to be employed on a part-time basis

and also allow a full-time worker, with his consent, to
complete his normal working week in 4 working days with
a view to promoting more flexible working hours and
reconciling family obligations with work;

introduce the principle of hourly rate to harmonise the

mode of computation of wages for purposes including
overtime;

77
align the allowance of 5% payable to a part-time worker to
the rate of 10% as specified in the National Minimum Wage
Regulations to ensure consistency in the legislations;

align provisions of the Workers’ Rights Act regarding work

during extreme weather conditions with legislations falling
under the purview of the Mauritius Meteorological
Services;

require employers to pay insurance policies, where

required, in favour of workers who are required to work
during period of extreme weather conditions;

allow a worker to constitute a bank of annual leave by

providing that untaken leaves be accumulated to avail him
of more leisure time and to provide that any outstanding
accumulated leave be also refunded on termination of
employment;

ensure a worker a fair hearing in cases of alleged charges

of misconduct or poor performance by granting a worker,
who is required to give a written explanation, an
opportunity to answer the charge in an oral hearing;

clarify that the Redundancy Board can also make an order

where a termination is justified;

extend the timeframe to enable the Redundancy Board to

complete its proceedings from 30 days to 60 days;

78
align the definition of “basic wages” as regards refund of
balance of injury allowance to the provisions in the Second
Schedule to the National Savings Fund (Collection of
contributions) Regulations;

create favourable conditions for a more active labour

market and a better adjustment of the demand of labour to
the supply of labour by disallowing payment of the
transition unemployment benefit where a worker has
refused an offer of employment corresponding to his
qualifications or profile twice;

provide for an employer who has sponsored a worker in a

private pension scheme to pay the Portable Retirement
Gratuity Fund (PRGF) contribution for any period that the
worker was not covered by the private pension scheme;

harmonise the provisions of the Workers’ Rights Act with

the rules of the FSC, by requiring the administrator of a
private pension scheme or the governing body of a self-
administered scheme to ensure that the employer is
complying with the eligibility criteria of the PRGF prior to
the submission of a certificate to the FSC;

facilitate conversion of the rate of contribution of a private

pension scheme to the PRGF rate by providing that the
amount of the employer’s monthly contribution in the
private pension scheme cannot be less than the amount of
the employer’s monthly contribution if it was based on the
PRGF prescribed rate;

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require the administrator of the PRGF to take into account
the lump sum directly paid to the worker by the employer
when carrying out the benchmarking exercise to ensure
that there is no double payment in the computation of the
retirement benefits under the PRGF;

provide for the payment of a gratuity, under the PRGF, to

laid off workers who have attained the age of retirement
where the enterprise in which they are employed is
considered to be insolvent;

ensure uniformity in the notional calculation of the payment

of retirement benefit under the PRGF for both full time and
part-time workers;

ensure a more efficient administration of the PRGF by

providing that-

(i) employers would not be required to submit an annual

PRGF return where the information has already been
provided to the MRA on a monthly basis; and

(ii) the method for computing surcharge in respect of

unpaid PRGF contribution be reviewed so as to
facilitate the recovery of any unpaid contribution;

better protect workers’ gratuity on retirement by providing

that an employer who has sponsored a worker in a private
pension scheme does not make any deduction from any
gratuity payable where the private pension scheme is not
adequately funded; and

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 better protect workers’ rights in cases of non-compliance
of the law by an employer, by providing for the
classification of offences of failing to comply with a written
notice as a direct contravention whereby there will be no
obligation on the prosecution to put the charge to the
accused prior to criminal proceedings.

C.62. Miscellaneous

Some technical amendments will be brought to clarify, fine-tune,

plug loopholes and harmonise various provisions in revenue
laws and other enactments to provide for the implementation of
measures announced in the Budget Speech as well as those
contained in its Annex and for matters connected, consequential
or incidental thereto.

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 Appendix
List of 70 Primary Schools to be Upgraded and Embellished

SN Constituency Name of Schools Zone

1 Richelieu Government School (GS) 4

2 Residence Vallijee GS 1
1
3 Old La Tour Koeing GS 1

4 Renganaden Seeneevassen GS 1

5 Labourdonnais GS 1

6 2 Guy Rozemont GS 1

7 Abdool Rahman Abdool GS 1

8 3 Sir Edgar Laurent 1

9 Creve Coeur GS 1

10 4 Notre dame GS 1

11 Emmanuel Anquetil GS 1

12 Calebasses GS 1

13 Ilot GS 1

14 5 Louis Serge Coutet GS 1

15 Pamplemousses GS 1

16 Neo Nemorin GS 1

17 Fond du Sac GS 1

18 Grand Bay GS 1
6
19 Petit Raffray GS 1

20 Poudre D’Or Village GS 1

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SN Constituency Name of Schools Zone
21 Rampersad Goburdhun GS 1
22 Mapou GS 1
23 7 Plaine des Papayes GS 1
24 Poudre D’Or Hamlet GS 1
25 Bheewa Mahadoo GS 1
26 L’Esperance GS 2
27 Mount Ory GS 2
8
28 Nouvelle Decouverte GS 2
29 Mohunparsad Ramburrun GS 2
30 Bon Accueil GS 2
31 Mahadeo Ghurburrun GS 2
32 9 Ernest Florent GS 2
33 Poste de Flacq GS 2
34 Sir Emile Series GS 2
35 Ramnarain Roy GS 2
36 GRSE GS 2
10
37 Osman Peerun GS 2
38 Ramlall Motee GS 2
39 Union Park GS 3
40 Cluny GS 3
41 11 Dookhee Gungah GS 3
42 Riche en Eau GS 3
43 D.Basant Rai GS 3
44 Willoughby GS 3
45 12 Duperre GS 3
46 Mon Tresor Mon Desert GS 3
47 Permal Soobrayen GS 3
48 Gopeenath Cheetamun GS 3
13
49 La Flora GS 3
50 La Sourdine GS 3

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SN Constituency Name of Schools Zone
51 Bambous “A” GS 4
52 14 Bel Ombre GS 4
53 Le Morne GS 4
54 Highlands GS 4
15
55 Shree Shamboonath GS 4
56 Reunion Road GS 4
57 16 Henrietta GS 4
58 Pandit Sahadeo GS 4
59 Lapeyrouse GS 3
60 17 Wooton GS 3
61 Hugh Otter Barry GS 3
62 Emilienne Rochecouste GS 4
63 18 Beau Sejour GS 4
64 Sookun Gaya GS 4
65 Rose Hill Central GS 2
66 19 Stanley GS 2
67 R. C. Nuckchady GS 2
68 Pierre Desvaux De Marigny GS 4
69 20 Petite Riviere GS 4
70 Barkly GS 2

84