1.Subject to Part IX of the Environment Act 2024, an environment protection fee shall be levied on any of the following activities, as specified in the TENTH SCHEDULE:
| SN | Designated establishment | Fee payable (Rs) | Date payable |
| 1. | Hotel | 0.85 per cent of monthly turnover | Within 20 days after the end of every month |
| 2. | Guest house or tourist residence of more than 4 bedrooms | 0.85 per cent of monthly turnover | Within 20 days after the end of every month |
3.
| Premises used in connection with an enterprise engaged in stone crushing or in the manufacture or processing of aggregates, concrete blocks, pre-cast units, coral sand, rock sand or basalt sand | 0.75 per cent of monthly turnover | Within 20 days after the end of every month |
4.
| Premises used in connection with an enterprise engaged in the manufacture or assembly of– (a) mobile phones having a transaction value exceeding 1,000 rupees (b) batteries for vehicles other than motorcycles, electric bicycles and electric wheel chairs; or (c) pneumatic tyres, except those used for motorcycles, bicycles and wheelchairs.
|
70 rupees per unit 50 rupees per unit 50 rupees per unit
|
Within 20 days after the end of every month
Within 20 days after the end
of every month
Within 20 days after the end
of every month
|
2. The Manager shall register the designated establishment by submitting an application for registration to the Director- General, Mauritius Revenue Authority (MRA).
A fee on imported goods for home consumption as specified in Part II of the TENTH SCHEDULE shall be payable to the Director General of the Mauritius Revenue Authority in accordance with section 9A of the Customs Act:
| Goods |
| Fee Payable (Rs.) |
| 1. | Mobile phones having an import value exceeding 1,000 rupees | 70 per unit |
| 2. | Batteries for vehicles other than motorcycles, electric bicycles and electric wheel chairs | 50 per unit |
| 3. | Pneumatic tyres, except those used for motorcycles, bicycles and wheelchairs. | 50 per unit |
3. Registration forms and Environment Protection Fee (EPF) Remittance Vouchers are available at the office of MRA, Ehram Court, Cnr Mgr. Gonin & Sir Virgil Naz Streets, Port-Louis or can be downloaded from MRA website
https://www.mra.mu/downloadable-forms/environment-protection-fee
4. Failure to pay the fee leviable under the TENTH SCHEDULE of the Environmental Act 2024 by the due date is an offence under the Act.
The person who commits the offence:
- On first conviction, liable to a fine not less than 50,000 rupees and not exceeding 500,000 rupees and to imprisonment for a term not exceeding 2 years;
- On a second or subsequent conviction, be liable to a fine not less than 100,000 rupees and not exceeding 500,000 rupees and to imprisonment for a term not less than 5 years and not exceeding 10 years.
