Finance Act 2023 Gazetted 20 July 2023

LEGAL SUPPLEMENT 177
to the Government Gazette of Mauritius No. 62 of 20 July 2023
THE FINANCE (MISCELLANEOUS PROVISIONS) ACT 2023
Act No. 12 of 2023
I assent
PRITHVIRAJSING ROOPUN, G.C.S.K.

20th July 2023 President of the Republic
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Section
1. Short title
2. Advertisements Regulation Act amended
3. Allied Health Professionals Council Act amended
4. Animal Diseases Act amended
5. Animal Welfare Act amended
6. Asset Recovery Act amended
7. Ayurvedic and Other Traditional Medicines Act amended
8. Bank of Mauritius Act amended
9. Banking Act amended
10. Build Operate Transfer Projects Act amended
11. Central Water Authority Act amended
12. Civil Aviation Act amended
178 Acts 2023
13. Civil Status Act amended

14. Clinical Trials Act amended
15. Companies Act amended
16. Construction Industry Development Board Act amended
17. Consumer Protection (Price and Supplies Control) Act amended
18. Consumer Protection (Price and Supplies Control) (Amendment) Act 2012 repealed
19. Customs Act amended
20. Customs Tariff Act amended
21. Dangerous Drugs Act amended
22. Dental Council Act amended
23. Early Childhood Care and Education Authority Act amended
24. Economic Development Board Act amended
25. Education Act amended
26. Employment Relations Act amended
27. Employment Relations (Amendment) Act 2019 amended
28. Excise Act amended
29. Finance and Audit Act amended
30. Finance (Miscellaneous Provisions) Act 2021 amended
31. Financial Intelligence and Anti-Money Laundering Act amended
32. Financial Services Act amended
33. Firearms Act amended
34. Freeport Act amended
35. Gambling Regulatory Authority Act amended
36. Human Resource Development Act amended
37. Immigration Act amended
38. Income Tax Act amended
39. Independent Broadcasting Authority Act amended
40. Insolvency Act amended
41. Insurance Act amended
42. Land (Duties and Taxes) Act amended
43. Landlord and Tenant Act amended
Acts 2023 179
44. Local Government Act amended

45. Mauritius Cane Industry Authority Act amended
46. Mauritius Institute of Education Act amended
47. Mauritius Qualifications Authority Act amended
48. Mauritius Revenue Authority Act amended
49. Meat Act amended
50. Medical Council Act amended
51. Merchant Shipping Act amended
52. Morcellement Act amended
53. National Agricultural Products Regulatory Office Act amended
54. National Employment Act amended
55. National Identity Card Act amended
56. National Pensions Act amended
57. National Wage Consultative Council Act amended
58. Non-Citizens (Employment Restriction) Act amended
59. Non-Citizens (Property Restriction) Act amended
60. Nursing Council Act amended
61. Occupational Safety and Health (Amendment) Act 2022 amended
62. Ombudsperson for Financial Services Act amended
63. Pensions Act amended
64. Pharmacy Act amended
65. Ports Act amended
66. Private Pension Schemes Act amended
67. Public Debt Management Act amended
68. Public-Private Partnership Act amended
69. Public Procurement Act amended
70. Registration Duty Act amended
71. Registration of Associations Act amended
72. Roads Act amended
73. Sale of Immovable Property Act amended
180 Acts 2023
74. Securities Act amended

75. Shooting and Fishing Leases Act amended
76. Small Farmers Welfare Fund Act amended
77. Social Contribution and Social Benefits Act 2021 amended
78. Social Integration and Empowerment Act amended
79. State Lands Act amended
80. State Trading Corporation Act amended
81. Statutory Bodies Pension Funds Act amended
82. Sugar Industry Efficiency Act amended
83. Sugar Industry Labour Welfare Fund Act amended
84. Tourism Authority Act amended
85. Variable Capital Companies Act 2022 amended
86. Value Added Tax Act amended
87. Veterinary Council Act 2020 amended
88. Virtual Asset and Initial Token Offering Services Act 2021 amended
89. Waste Water Management Authority Act amended
90. Workers’ Rights Act 2019 amended
91. Workers’ Rights (Payment of Special Allowance 2023) Regulations 2023 amended
92. Validation of resolution
93. Commencement
FIRST SCHEDULE
SECOND SCHEDULE
THIRD SCHEDULE
FOURTH SCHEDULE
FIFTH SCHEDULE
SIXTH SCHEDULE
SEVENTH SCHEDULE
EIGHTH SCHEDULE
NINTH SCHEDULE
TENTH SCHEDULE
ELEVENTH SCHEDULE
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Acts 2023 181
An Act
To provide for the implementation of measures announced
in the Budget Speech 2023-2024 and for matters
connected, consequential and incidental thereto
ENACTED by the Parliament of Mauritius, as follows –
1. Short title
This Act may be cited as the Finance (Miscellaneous Provisions)

Act 2023.
2. Advertisements Regulation Act amended
The Advertisements Regulation Act is amended –

(a) in section 4, by inserting, after subsection (1), the following
new subsection –
(1A) Where an advertising structure comprises more
than one side on which an advertisement may be displayed,
the advertising structure fee shall be charged in respect of
each side.
(b) by repealing the Schedule and replacing it by the Schedule set
out in the First Schedule to this Act.
3. Allied Health Professionals Council Act amended
The Allied Health Professionals Council Act is amended –

(a) in section 2 –
(i) in the definition of “professional misconduct or
negligence”, in paragraph (a), by deleting the words
“Code of Practice” and replacing them by the words
“Code of Practice or Standards of Proficiency”;
182 Acts 2023
(ii) by inserting, in the appropriate alphabetical order, the

following new definitions –
“effective date”, in relation to an application for
registration under section 18, means the date by
which all the information and documents specified in
the application form, including such other additional
document or information as the Registrar may require,
are, to the satisfaction of the Registrar, submitted;
“Standards of Proficiency” means the guidelines
established under section 5(da);
(b) in section 5, by inserting, after paragraph (d), the following
new paragraph –
(da) prescribe, for each allied health profession,
Standards of Proficiency with a view to
improving and enhancing the quality of care
given to patients, and monitor compliance with
such standards;
(c) in section 7(1), by inserting, after paragraph (d), the following
new paragraph –
(da) a representative of the Ministry responsible
for the subject of finance;
(d) in section 18 –
(i) in subsection (4), by repealing paragraph (b);
(ii) by inserting, after subsection (4), the following new
subsection –
(4A) (a) An application under this section
shall, within 30 working days of the effective date,
be determined.
(b) Where an application is not
determined within 30 working days of the effective
date, the application shall be deemed to have been
granted.
Acts 2023 183
(e) in section 27, by adding the following new subsection –

(3) (a) Any person appointed under
subsection (1) shall hold office for a period of 3 years
and may be eligible for reappointment.
(b) Any person who has, prior to the
commencement of this subsection, been appointed
under subsection (1) shall, on the commencement of
this subsection, continue to hold office for a period of
3 years.
(f) in section 39(3), by inserting, after paragraph (a), the
following new paragraph –
(ab) for the Standards of Proficiency;
4. Animal Diseases Act amended
The Animal Diseases Act is amended, in section 2 –
(a) in the definition of “animals”, by inserting, after the words
“(fowls, ducks, geese, turkeys and guinea birds)”, the words “, bees,
any other invertebrate”;
(b) in the definition of “disease”, by inserting, after the words
“swine erysipelas,”, the words “any disease listed by the
World Organisation for Animal Health,”.
5. Animal Welfare Act amended
The Animal Welfare Act is amended –
(i) in subsection (1)(a), by deleting the words “7 members”
and replacing them by the words “4 members”;
(ii) by inserting, after paragraph (b), the following new
paragraph –
(ba) a representative of the Ministry
responsible for the subject of
finance;
184 Acts 2023
(b) in section 31(1) –

(i) in paragraph (a), by deleting the words “30 days, and
in the case of a dangerous dog, within 15 days” and
replacing them by the words “60 days”;
(ii) in paragraph (d), by deleting the words “be sterilised
at such time and in such manner as the Society” and
replacing them by the words “, with the consent of the
owner, be sterilised at such time and in such manner as
the Council”;
(c) in section 32(2)(d)(ii) and (5)(b), by deleting the word “DVS”
and replacing it by the word “Society”;
(i) in subsection (3) –
(A) in paragraph (a), by deleting the word “DVS”
and replacing it by the word “Society”;
(B) in paragraph (b), by deleting the word “DVS”
wherever it appears and replacing it by the
word “Society”;
(ii) in subsection (5), by deleting the words “DVS and the”;
(e) in the Second Schedule –
(i) in Part I, in the second column, by deleting the
figure “5,000” and replacing it by the figure “1,000”;
(ii) in Part II, in the second column, by deleting the
figures “15,000” and “1,000” and replacing them by
the figures “5,000” and “500”, respectively.
6. Asset Recovery Act amended
The Asset Recovery Act is amended –
(a)
by inserting, after section 59, the following new section –
59A. Preservation of documents
(1) Notwithstanding any other enactment, any party
to a notice under section 10(2) and 27(5) shall preserve any
bank statements, financial records, customer or beneficial
Acts 2023 185
ownership information, emails, telephone logs, receipts and

any other documents directly or indirectly relating to that
order until such time as the Enforcement Authority, after
consultation with the Commissioner of Police, gives written
notice that the documents no longer need to be preserved.
(2) (a) Notwithstanding any other enactment, the
Enforcement Authority may apply to the Judge in Chambers,
for a preservation order, to preserve any bank statements,
financial records, customer or beneficial ownership information,
emails, telephone logs, receipts and any other documents
directly or indirectly relating to an individual or legal entity
reasonably suspected of having committed an offence.
(b) Unless otherwise ordered by the Judge in
Chambers, a preservation order granted under paragraph (a)
shall remain valid and enforceable until the Enforcement
Authority gives written notice that the documents no longer
need to be preserved.
(c) A reference in this section to document
includes a copy of the document which is kept in electronic
form.
(b) by inserting, after section 62, the following new section –
62A. Exemption
Notwithstanding any other enactment, ARID shall be
exempted from payment of any duty, tax or registration fee in
respect of seizure of assets by ARID.
7. Ayurvedic and Other Traditional Medicines Act amended
The Ayurvedic and Other Traditional Medicines Act is amended –
(a) in section 8(1)(d), by inserting, after the word “of”, the words
“general practitioners and”;
(b) in section 21, by inserting, after the words “general
practitioner”, the words “or specialist”;
186 Acts 2023
(c) in section 22(1), by inserting, after the words “general

practitioner”, the words “or specialist”.
8. Bank of Mauritius Act amended
The Bank of Mauritius Act is amended –
(i) in subsection (1), by repealing paragraph (oa);
(ii) in subsection (16), by deleting the definition of
“Covid-19 virus”;
(b) in section 46, by repealing subsection (5);
(c) in section 47, by repealing subsection (6);
(d) in section 52A –
(i) in subsection (1A), by inserting, after the word

“agency”, the words “or body corporate”;
(ii) in subsection (1B), by inserting, after the word
“agency”, the words “or body corporate”.
9. Banking Act amended
The Banking Act is amended, in section 96B (1), by deleting the
word “Repo” and replacing it by the word “Key”.
10. Build Operate Transfer Projects Act amended
The Build Operate Transfer Projects Act is amended, in section 5B –
(a) in the heading, by deleting the words “short-term”;
(b) in subsection (1), by repealing paragraph (b) and replacing it
by the following paragraph –
(b) a consultant, by direct procurement up to a
prescribed value, or by any other procurement
method above the prescribed value.
(c) in subsection (2), by deleting the words “short-term”.
Acts 2023 187
11. Central Water Authority Act amended

The Central Water Authority Act is amended, in section 13 –
(a) in subsection (1), by deleting the word “Minister” and
replacing it by the word “Board”;
by repealing subsection (2) and replacing it by the following
(b)
subsection –
(2) Subject to subsection (1), no deed, instrument,
contract or other document shall be executed by or on behalf
of the Authority unless it is signed by the General Manager
or, in his absence, such officer as the Board may designate.
12. Civil Aviation Act amended
The Civil Aviation Act is amended –
(a) in section 9(2), by deleting the words “10,000 rupees”
and replacing them by the words “one million rupees”;
(b) by repealing the Second Schedule and replacing it by the
Second Schedule set out in the Second Schedule to this Act.
13. Civil Status Act amended
The Civil Status Act is amended –
in section 5, by inserting, after subsection (1A), the following
(a)
new subsection –
(1B) In case of a birth recorded under subsection (1)
(b)(vii)(A) and where one of the parents is a Mauritian citizen
under section 23 of the Constitution, the Registrar of Civil
Status shall generate the NIC number in respect of the minor
upon the request of one of the parents.
(i) in paragraph (a), by deleting the words “or descendants”
and replacing them by the words “or descendants,
or for any other person subject to prior authorisation
of that person or as may be authorised by the Registrar
of Civil Status”;
188 Acts 2023
(ii) in paragraph (b), by deleting the words “or descendants”

and replacing them by the words “or descendants, or
for any other person subject to prior authorisation of
that person or as may be authorised by the Registrar of
Civil Status”;
(iii) by adding the following new paragraph, the full stop at
the end of paragraph (c) being deleted and replaced by
a semicolon –
(d) the birth, marriage and death certificate of
his biological parents and grandparents in
the case of a person who has been adopted.
(c) in section 12, by deleting the words “45 days” wherever they
appear and replacing them by the words “60 days”;
(d) in section 17B –
(A) in paragraph (a), by inserting, after the word
“agency”, the words “or such other agency as the
Minister may approve”;
(B) by repealing paragraph (B) and replacing it by
the following paragraph –
(b) the Ministry responsible for the
subject of child development, the
FIU and the Integrity Reporting
Services Agency, on such terms
as may be agreed between them,
such information in addition to
those specified in paragraph (a),
including information on minors,
which is required by them in the
discharge of their functions.
(ii) in subsection (2), by deleting the words “, other than
the FIU and the Bank of Mauritius for the purpose of
meeting its obligations under section 52A of the Bank
Acts 2023 189
of Mauritius Act” and replacing them by the words

“or such other agency as the Minister may approve,
other than the FIU, the Integrity Reporting Services
Agency and the Bank of Mauritius for the purpose
of meeting their obligations under their respective
legislation”.
14. Clinical Trials Act amended
The Clinical Trials Act is amended –
(a) in section 3, by repealing subsection (2) and replacing it by
the following subsection –
(2) The Council shall consist of –
(a) a Chairperson;
(b) a representative of the Prime Minister’s
Office;
(c) a representative of the Ministry;
(d) a representative of the Ministry responsible
(e) 2 specialists, having at least 7 years’
experience in internal medicine, one of
whom shall be a public officer;
(f) 2 pharmacists, having at least 7 years’
experience, one of whom shall be a public
officer;
(g) a representative of the University
of Mauritius, having experience in
biomedical research;
(h) a biostatistician or a statistician having
not less than 5 years’ experience in health
matters;
(i) a law officer designated by the
Attorney-General; and
(j) a person having knowledge in the field of
clinical trials.
190 Acts 2023
(b) in section 4, by adding the following new subsection, the

existing provision being numbered as subsection (1) –
(2) (a) On receipt of an application for a trial
licence, the Council shall, subject to all relevant documents
and information being provided to it, forward the application
to the Ethics Committee for its opinion.
(b) The Ethics Committee shall, subject to all
relevant documents and information being provided to it by
the Council, give its opinion to the Council within 7 working
days of the application being forwarded to it.
(c) The Council shall, within 30 working days
of all relevant documents and information being submitted to
it, determine the application.
15. Companies Act amended
The Companies Act is amended –
(a) in section 2, in the definition of “service address” –
(i) in paragraph (a), by inserting, after the word “served”,
the words “in Mauritius”;
(ii) in paragraph (b), by inserting, after the word “office”,
the words “in Mauritius”;
(b) in section 133(1)(b), by inserting, after paragraph (b), the
(ba) Notwithstanding paragraph (b), a public
listed company shall have a minimum of 25 per cent of
women on its Board.
(c) in section 140, by inserting, after subsection (2), the following
new subsection –
(2A) (a) The meeting of shareholders for
considering the resignation of the last remaining director and
the appointment of one or more new directors shall be held
within one month of the intention to resign or from the date of
Acts 2023 191
the death of the last remaining director, or within one month

of the appointment of one or more new directors, as the case
may be.
(b) Where, in relation to a company,
paragraph (a) has not been complied with, the Registrar may
remove that company from the Register.
(d) in section 219(1) –
(i) by numbering the existing provision as paragraph (a);
(ii) in the newly numbered paragraph (a), by deleting
the words “14 days” and replacing them by the words
“21 days”;
(iii) by adding the following new paragraphs –
(b) Subject to paragraph (c), the copy of
the annual report to be sent to every shareholder under
paragraph (a) may be in such form as the Registrar may
approve.
(c) The shareholders shall retain the
right to receive a hard copy of the annual report within
a reasonable time.
(e) in section 220 –
(i) by numbering the existing provision as subsection (1);
(ii) in the newly numbered subsection (1), by deleting
the words “14 days” and replacing them by the words
“21 days”;
(iii) by adding the following new subsections –
(2) (a) Subject to paragraph (b), the copy
of the financial statements to be sent to shareholders
under subsection (1) may be in such form as the
Registrar may approve.
(b) The shareholders shall retain the
right to receive a hard copy of the financial statements
within a reasonable time.
192 Acts 2023
(3) In this section and section 219 –

“hard copy” means a printed copy of the
financial statements.
(f) in the Fifth Schedule –
(i) in item 3, in paragraph (1), by inserting, after
subparagraph (b), the following new subparagraph, the
full stop at the end of subparagraph (b) being deleted
and replaced by the words “; or” and the word “or” at
the end of subparagraph (a) being deleted –
(c) in such manner as the Registrar may
approve.
(ii) in item 5, in paragraph (2), by adding the words “or any
electronic means approved by the Registrar”;
(g) in the Thirteenth Schedule, in Part I, in item 6, by deleting
the words “133(1)(b) and (c)” and replacing them by the
words “133(1)(b), (ba) and (c)”.
16. Construction Industry Development Board Act amended
The Construction Industry Development Board Act is amended –
(i) in subsection (1), by inserting, after the word “undertakes”,
the words “, subject to subsection (1A) or (1B),”;
subsections –
(1A) Where a local consultant or local
contractor does not have the necessary experience or
expertise in a field of specialisation or class of works,
as the case may be, for the implementation of a project,
the requirement for collaboration by the local consultant
or local contractor under subsection (1) shall, with the
approval of the Council, not be applicable.
(1B) Where a foreign contractor has been
awarded a contract for a utility scale renewable energy
Acts 2023 193
project for an installed capacity exceeding 2 megawatts

in Mauritius, that contractor shall subcontract at least
25 per cent of the contract value, excluding
procurement of equipment, to a local contractor which
has carried out construction works in the construction
industry for at least 10 years.
(b) in the Second Schedule, in Part A, by inserting, in the
appropriate alphabetical order, the following new item –
Environmental Impact Assessment
17. Consumer Protection (Price and Supplies Control) Act amended
The Consumer Protection (Price and Supplies Control) Act is amended –
(a) in section 3A –
(i) by repealing subsection (3A) and replacing it by the
following subsection –
(3A) The State Trading Corporation shall
pay to the Director-General, in such manner as the
Director-General may determine, the contributions
collected pursuant to subsection (2)(a) and (b) within –
(a) a period of 60 days of the date of
importation of the petroleum product;
(b) a period of 60 days after removal
of the petroleum product for
home consumption from a bonded
warehouse or freeport zone, as the
case may be; or
(c) such other period as may be
prescribed.
(ii) by inserting, after subsection (3B), the following new
subsection –
(3C) (a) Notwithstanding subsections (3A)
and (3B) –
(i) the cumulative balance as
at 30 June 2021 in respect
194 Acts 2023
of contributions collected
pursuant to subsection
(2)(c); and
(ii) contributions collected
pursuant to subsection (2)(e)
for the period starting on
1 April 2020 and ending on
15 August 2020,
shall be transferred to the Price Stabilisation Account by the
State Trading Corporation.
(b) This subsection shall be deemed to
have come into operation on the date of transfer to the Price
Stabilisation Account by the State Trading Corporation.
(c) In this subsection –
“Price Stabilisation Account”
means the Price Stabilisation
Account set up under regulation
4 of the Consumer Protection
(Control of Price of Petroleum
Products) Regulations 2011.
(b) by inserting, after section 7, the following new section –
7A. Information on commodities being sold
(1) Every trader with an annual turnover exceeding
50 million rupees shall, on the request of the Ministry, submit
any information in relation to commodities being sold in his
retail outlet, including the retail prices of such commodities,
in such form and manner as may be prescribed.
(2) The Minister may, by regulations, prescribe any
matter which is incidental or related to the submission of any
information under subsection (1).
(c) in section 17 –
(i) in subsection (1), by deleting the words “A trader” and
Acts 2023 195
replacing them by the words “Subject to subsection (1A),

a trader”;
subsection –
(1A) (a) Notwithstanding subsection (1) but
subject to paragraph (b), no trader shall display
cigarettes or specimens of cigarettes in that part of his
trading premises to which the public has access.
(b) A trader shall display specimen
of cigarettes at a duty-free shop (international
departure only) of the Sir Seewoosagur Ramgoolam
International Airport, the Port Louis Harbour and the
Plaine Corail Airport.
18. Consumer Protection (Price and Supplies Control) (Amendment)
Act 2012 repealed
The Consumer Protection (Price and Supplies Control) (Amendment)
Act 2012 is repealed.
19. Customs Act amended
The Customs Act is amended –
(a) by inserting, after section 4A, the following new section –
4B. Use of firearm and ammunition
(1) Subject to subsection (5), the Director-General
may provide to an officer such firearms, ammunition and other
defensive weapons as he considers necessary or desirable for
the effective discharge or the safe exercise, by the officer, of
his duties and powers, respectively.
(2) The Director-General shall, to the satisfaction
of the Commissioner of Police, make provision for a secure
place for the safekeeping of the firearms, ammunition and
other defensive weapons when not in actual use.
196 Acts 2023
(3) The Director-General shall, on the advice of the

Commissioner of Police, draw up proper procedures for the
safekeeping, issue, handling or taking over and use of firearms.
(4) The type of firearms and other defensive weapons
to be provided to an officer shall consist of such light weapon
as the Commissioner of Police may approve.
(5) No firearm, ammunition and other defensive
weapons shall be provided to an officer under subsection (1) –
(a) otherwise than for use in the discharge of
his duties and exercise of his powers;
(b) unless the officer has undergone either
appropriate training in weapon handling
or such competency test as may be
conducted by the Commissioner of Police;
(c) unless the officer holds a written
authorisation, from the Director-General,
valid for such period as the Director-General
may determine.
(b) in section 9 –
(i) by repealing subsection (1) and replacing it by the
(1) Subject to section 3 of the Revenue
(Temporary Protection) Act, the rate of duty, excise
duty and taxes applicable to any goods shall be that in
force in the Customs Tariff Act, the Excise Act and the
Value Added Tax Act, respectively, at the time the bill
of entry is validated at Customs.
(ii) by repealing subsection (3) and replacing it by the
(3) Notwithstanding subsections (1) and (2),
in the case of goods for which no bill of entry is required,
the rate of duty, excise duty and taxes applicable to
Acts 2023 197
such goods shall be that in force in the Customs Tariff

Act, the Excise Act and the Value Added Tax Act,
respectively, at the time of the delivery or removal or
export of such goods, as the case may be.
(c) in section 9A(7), by deleting the words “subsection (2)” and
replacing them by the words “subsection (2)(a)”;
(d) in section 15(5), by deleting the words “Repo rate” and
replacing them by the words” Key rate”;
(i) in subsection (2A), by deleting the words “Repo rate”
and replacing them by the words ”Key rate”;
(ii) in subsection (9), by deleting the words “Repo rate”
and replacing them by the words ”Key rate”;
(f) in section 24A, in subsection (1), by inserting, after the words
“regulation 20A, 22,”, the words “29,”;
(g) in section 127A, by repealing subsection (1A) and replacing it
by the following subsection –
(1A) (a) Where –
(i) the Director-General is not satisfied
with any document submitted under
subsection (1); or
(ii) the importer, exporter, agent
or broker fails to produce any
document under subsection (1) or
fails to comply with section 127B,
the Director-General may, on such information as is available
to him, claim, by notice, for the underpayment or non-payment
of duty, excise duty and taxes, together with a penalty not
exceeding 50 per cent of the amount of duty, excise duty and
taxes and interest at the rate of 0.5 per cent per month or part
of the month from the date of the original validation of the bill
of entry to the date of payment.
198 Acts 2023
(b) The amount claimed shall be paid to the

Director-General not later than 28 days from the date of the
notice.
(h) in section 132, by adding the following new subsections –
(4) Where a person refuses to undergo a search under
subsection (3), the person shall be dealt with in accordance
with subsection (5).
(5) (a) Where a Magistrate is satisfied on an
information on oath from a proper officer that a person is
reasonably suspected of having concealed any dangerous
drug inside his body, he may make an order for that person to
be submitted to –
(i) such medical examination,
including X-ray or other tests, as
may be necessary to detect the
substance; and
(ii) such medical treatment, by a
Government medical officer, as may
be considered appropriate in the
circumstances.
(b) The Government Medical Officer who

conducts any examination under paragraph (a)(i) shall
forthwith submit an official report to the Director-General
accordingly.
(c) Any person who refuses to submit to such
medical examination as may be required under paragraph (b)
shall commit an offence and shall, on conviction, be liable to
a fine not exceeding one million rupees and to imprisonment
for a term not exceeding 10 years.
(i) in section 168(3A), by deleting the words “30 June 2023” and
replacing them by the words “30 June 2024”.
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20. Customs Tariff Act amended
The Customs Tariff Act is amended, in the First Schedule –

(a) in Part I –
(i) by deleting the H.S. Codes specified in Part I of the
Third Schedule to this Act;
(ii) by inserting, in the appropriate numerical order, the
H.S. Codes specified in Part II of the Third Schedule
to this Act;
(iii) by deleting the H.S. Codes specified in Part I of the
Fourth Schedule to this Act;
(iv) by inserting, in the appropriate numerical order,
the H.S. Codes specified in Part II of the Fourth
Schedule to this Act;
(b) in Part II, by inserting, in the appropriate numerical order, the

following new items –
E112 Any operator of Spirits, wine, ale or beer sold,

a lounge at the transferred or removed, as the case
Sir Seewoosagur may be, from a bonded warehouse,
Ramgoolam a Customs-Approved Storeroom,
International a duty-free shop, a shop operating
airport under the Deferred Duty and
Tax Scheme, by a manufacturer
of excisable goods or a freeport
operator, provided that the spirits,
wine, ale or beer are served to
passengers in the lounge.
This exemption shall be granted on
such terms and conditions as the
Director-General may determine.
200 Acts 2023
E113 Any person, Procurement of goods (excluding

approved by the vehicles), works, consultancy
Minister, engaged services or other related services in
in the construction respect of the construction of social
of social housing housing units under a contract with
units under a New Social Living Development Ltd.
contract with New
Social Living
Development Ltd
E114 A Non-Governmental One motor vehicle approved by

Organisation the National Social Inclusion
registered with Foundation.
the National
This exemption shall be granted
Social Inclusion
not more than once in every
Foundation
7 years.
Where the Director-General is
satisfied that the motor vehicle
is damaged in an accident and
is a total loss, he may grant
exemption for a replacement
motor vehicle.
21. Dangerous Drugs Act amended

The Dangerous Drugs Act is amended –
(a) by repealing section 23 and replacing it by the following
section –
23. Electronic Drugs Register
(1) For the purpose of this section –
(a) a pharmacist or a designated person
who purchases or otherwise obtains
dangerous drugs, or who sells or supplies
dangerous drugs;
Acts 2023 201
(b) a medical practitioner, a dental surgeon,

a veterinary surgeon or a designated
person who purchases, obtains or supplies
dangerous drugs;
(c) a manufacturer, an importer, an exporter, a
wholesaler or a retailer of dangerous drugs,
shall keep a Drugs Register into which entries, in respect of
every transaction of dangerous drugs effected by him or any
person under his control, shall be made electronically in such
manner as the Permanent Secretary may determine.
(2) Where a pharmacist or any person under his
control sells or supplies dangerous drugs, he shall, not later
than 24 hours after the sale or supply, make entries in the
Poisons Register kept by him under the Pharmacy Act and
make entries into the Drugs Register, of the particulars of
every dangerous drug sold or supplied by him and a reference
for easy identification of each corresponding entry in the
Poisons Register.
(3) Where any entry is required to be made into the
Drugs Register pursuant to subsection (1) or (2), it shall –
(a) specify the date of the transaction;
(b) specify the name and the quantity of the
dangerous drugs transacted;
(c) be expressed –
(i) in the case of a solid, in grammes;
(ii) in the case of a powder, solution
or ointment, in terms of the total
quantity of the dangerous drugs
transacted and the percentage of the
dangerous drug contained in it;
(iii) in the case of tablets and other
articles, in terms of the total quantity
of the dangerous drugs contained in
the tablet or article; and
202 Acts 2023
(iv) in the case of a liquid, in millilitres;
(d) where a transaction is made by a

pharmacist in respect of a dangerous
drug listed in the Second, Third and Fifth
Schedules, specify the name of the medical
practitioner, dental surgeon or veterinary
surgeon who issued the prescription and
the name of the purchaser; and
(e) where a transaction is made by a
manufacturer, an importer, an exporter,
a wholesaler or a retailer in respect of a
substance listed in the Fourth Schedule,
specify the name, address and profession
of both the purchaser and vendor;
(f) specify such other information as the
Permanent Secretary may determine.
(4) No entry made into the Drugs Register under
subsection (1) or (2) shall –
(a) be altered otherwise than by a footnote
duly dated by him, giving the particulars
of the alteration; and
(b) be cancelled or obliterated.
(5) A separate Drugs Register shall be kept in respect
of each place of business where a transaction of dangerous
drugs is effected and shall be made available for inspection at
all times.
(6) Every pharmacist shall –
(a) on or before 15 January in every year,
furnish the Permanent Secretary with
a statement, electronically in such
manner as the Permanent Secretary
may determine, containing all information
Acts 2023 203
in respect of any dangerous drugs

delivered to him or obtained from him
and the stock of dangerous drugs during
the preceding year; and
(b) on request, give to the Permanent
Secretary such particulars of his stock
of dangerous drugs or of any transaction
involving a dangerous drug as the
Permanent Secretary may require.
(7) In this section –
“designated person” means such person as the
Permanent Secretary may designate.
(b) by repealing section 24 and replacing it by the following
section –
24. Access to Drugs Register
Notwithstanding any other enactment, the Permanent
Secretary, or any police officer or customs officer acting upon
the written authority of the Permanent Secretary, may, for the
purposes of this Act, have access to a Drugs Register.
(c) by repealing section 25;
(d) in section 26, by inserting, after the word “register”, the words
“or Drugs Register, as the case may be”;
(e) in section 27, by repealing subsections (3) and (4).
22. Dental Council Act amended
The Dental Council Act is amended –
“Code of Practice or Clinical Guidelines”;
204 Acts 2023

“Clinical Guidelines” means the guidelines established
under section 12(ca);
registration under section 21 or 25, means the date by
the application form, including such other particulars
as the Council may require, are, to the satisfaction of
the Registrar, submitted;
(b) in section 4(1), by inserting, after paragraph (b), the following

new paragraphs –
(ba) a representative of the Prime Minister’s
Office;
(bb) a representative of the Attorney-General’s
Office;
(bc) a representative of the Ministry responsible
(c) in section 9(1), by deleting the word “Six” and replacing it by
the word “Eight”;
(d) in section 12, by inserting, after paragraph (c), the following
new paragraph –
(ca) establish Clinical Guidelines for the dental
profession with a view to improving and
enhancing the quality of care given to
patients, and monitor compliance with such
guidelines;
(4) (a) Any person appointed under subsection (1)
shall hold office for a period of 3 years and may be eligible for
reappointment.
Acts 2023 205

commencement of this subsection, been appointed under
subsection (1) shall, on the commencement of this subsection,
continue to hold office for a period of 3 years.
(f) in section 21 –
(i) in subsection (4)(b), by deleting the words “60 days
from the date of receipt of the application” and
replacing them by the words “21 days from the date of
entry in the register”;
(ii) in subsection (6), by deleting the words “60 days from
the date of receipt of the application” and replacing
them by the words “21 days from the date of such
refusal”;
(iii) by adding the following new subsection –
(7) (a) An application under this section
shall, within 30 working days of the effective date, be
determined.
granted.
(g) in section 25 –
(i) by repealing subsections (3) and (4) and replacing them
by the following subsections –
(3) A non-citizen who wishes to be temporarily
registered under this section shall make an application
to the Registrar.
(4) An applicant under subsection (3)
shall submit, with his application, the information
and documents referred to in subsection (1)(a) and
section 21(2).
206 Acts 2023

the date of receipt of the application” and replacing
them by the words “21 days from the date of such
refusal”;
(iii) by repealing subsection (8) and replacing it by the
determined.
granted.
(h) in section 40(b), by repealing subparagraph (iv) and replacing

it by the following subparagraph –
(iv) the Code of Practice and Clinical
Guidelines;
23. Early Childhood Care and Education Authority Act amended
The Early Childhood Care and Education Authority Act is amended –

(i) in the definition of “educator”, by deleting the words
“an educational institution” and replacing them by the
words “a pre-primary school”;
(ii) by deleting the definitions of “educational institution”
and “pre-school”;
(iii) by inserting, in the appropriate alphabetical order, the
“aid” means any assistance granted to a pre-primary
school by the Authority under this Act;
Acts 2023 207
“aided pre-primary school” means a registered

pre-primary school in receipt of a grant payable by the
Authority under section 10B;
“pre-primary school” means a school or unit, within
the premises of a primary school, which provides early
childhood care and education for children above the
age of 3 and up to the age of entry to a primary school;
“staff of aided pre-primary school” means the
employees of an aided pre-primary school;
(i) by inserting, after paragraph (b), the following new
paragraph –
(ba) to ensure that pre-primary schools are
managed in accordance with relevant
laws, rules, guidelines, directives and
standards; and
(ii) in paragraph (c), by deleting the words “from pre-school”
and replacing them by the words “from pre-primary
school”;
(c) in section 5(1) –
(i) in paragraphs (e), (f), (g) and (h), by deleting the words
“educational institutions” and replacing them by the
words “pre-primary schools”;
(ii) by inserting, after paragraph (h), the following new
paragraphs –
(ha) set up and operate, with the approval
of the Minister, schemes to provide
aid to pre-primary schools;
(hb) effect the payment of grants to aided
pre-primary schools and ensure that
the grants are used for the intended
purposes;
208 Acts 2023
(hc) carry out inspection and periodic

quality audits in academic,
infrastructural and other areas
related to the management of
pre-primary schools;
(hd) carry out enquiries into complaints
regarding pre-primary schools and
take any necessary action or refer
such complaints to the appropriate
authorities;
(he) collect all necessary data pursuant to
its objects and in order to enable the
Authority to carry out its functions;
(hf) inspect the books of account and
attendance registers of an aided
pre-primary school and request any
such information and explanation
as the Authority thinks necessary;
(d) in section 6(1) –
(i) by repealing paragraph (h) and replacing it by the
following paragraph –
(h) a representative of the Special
Education Needs Authority
established under the Special
Education Needs Authority Act;
(ii) by repealing paragraph (i);
(iii) in paragraph (j), by deleting the words “one person”
and replacing them by the words “2 persons”;
(e) by inserting, after section 10, the following new sections –
10A. Protection from liability
No liability, civil or criminal, shall be attached to the
Authority, the Board, a member or an employee of the Authority
Acts 2023 209
in respect of any act done or omitted to be done in good faith in

the discharge of its or his functions under this Act.
10B. Grant to aided pre-primary schools
(1) (a) The Authority shall pay to every aided
pre-primary school a grant, the amount of which shall be
determined in accordance with such criteria as the Authority
may, with the approval of the Minister, determine.
(b) The Authority may decline to pay a grant
to any aided pre-primary school which does not satisfy such
conditions as may be prescribed by the Authority with the
approval of the Minister.
(2) A grant payable under subsection (1)(a) shall be
paid at such time and in such instalments as the Authority
may determine.
(3) The Authority may, before paying a grant, require
an aided pre-primary school to furnish such information as
the Authority may determine.
(4) A grant shall not be assignable or transferable or
liable to be assigned, sequestered or levied upon except for
the purpose of satisfying a debt due to the State.
(5) The Authority shall not pay any grant in
respect of any educator or other member of staff of an aided
pre-primary school who has attained the age of 65.
(6) Notwithstanding any other enactment, where a
pre-primary school fails to comply with –
(a) this Act or any regulation made under it;
(b) the Education Act or any regulation made
under it; or
(c) any condition imposed by the Authority,
the Authority may withhold the payment of any grant or part

thereof until it is satisfied that the school has complied with
the relevant law or any condition imposed by the Authority.
210 Acts 2023
10C. Emoluments to staff of aided pre-primary schools

(1) The Authority shall pay emoluments which are
due by an aided pre-primary school to its staff directly to the
members of staff of the school without incurring any liability
to the aided pre-primary school or any other person.
(2) No payment of emoluments shall be made to a
member of staff under subsection (1) unless the Authority is
satisfied that the emoluments are due.
(3) Notwithstanding any other enactment, where
the emoluments of a member of staff of an aided pre-primary
school are paid directly to him by the Authority –
(a) the Authority shall not be regarded as the
employer of the person by reason of the
payment of the emoluments to him;
(b) any amount overpaid to the member
of staff by the Authority shall be set off
against any future emoluments payable to
him; and
(c) matters of discipline and dismissal of any
member of staff shall be in accordance
with the relevant legislations.
(f) in section 11, by deleting the words “educational institution”
and replacing them by the words “pre-primary school”;
(i) in subsection (1), by deleting the words “educational
institution” and replacing them by the words “pre-primary
school”;
(ii) in subsection (2), by deleting the words “an educational
institution” and replacing them by the words “a pre-primary
school”;
(h) in section 20(2), by deleting the words “educational institutions”
and replacing them by the words “pre-primary schools”;
Acts 2023 211
(i) by repealing section 23 and replacing it by the following

section –
23. Saving provision
A registered educational institution shall, on the
commencement of this Act, be deemed to be a registered
pre-primary school.
24. Economic Development Board Act amended
The Economic Development Board Act is amended –
(a) in Part IV –
(i) in Sub-Part AA, in section 14A –
(A) by repealing subsection (2) and replacing it by
(2) The objects of the Premium Investor
Scheme shall be to –
(a) promote –
(i) emerging sectors;
(ii) pioneering industries
and first movers;
(iii) innovative technologies
and industries; and
(iv) such targeted
economic activities
as the Minister may
approve; and
(b) facilitate the acquisition of
non-strategic assets of the
Government.
(B) in subsection (3) –
(I) in paragraph (a), by adding the following
new subparagraph, the word “or” at the
end of subparagraph (I) being deleted –
(iii) materials for
renewable energy
technologies; or
212 Acts 2023
(II) in paragraph (b), by inserting, after

subparagraph (iii), the following new
subparagraphs, the word “or” at the end of
subparagraph (iii) being deleted –
(iiiA) the acquisition or taking
over of the whole or part of a
Government undertaking;
(iiiB)
the acquisition of more
than 50 per cent of the
shareholding held, directly
or indirectly, by Government
in a company;
(iiiC)
a project implemented
under an appropriate
Environmental, Social
and Governance (ESG)
framework and having met
a minimum ESG score as
certified by a recognised
rating agency; or
(ii) in Sub-part CA, in section 20A(5), by deleting the
words “subsection (5)” and replacing them by the
words ”subsection (4)”;
(iii) by adding the following new Sub-part –
Sub-Part K – National Contact Point for
Responsible Business Conduct
27J. National Contact Point

(1) There shall be a National Contact Point
for Responsible Business Conduct for the purpose of
the OECD Guidelines for Multinational Enterprises on
Responsible Business Conduct.
Acts 2023 213
(2) The functions of the National Contact

Point for Responsible Business Conduct shall be to –
(a) raise awareness among businesses
and other stakeholders on such
matters as may be prescribed;
(b) contribute to the resolution of such
issues and in such manner as may
be prescribed; and
(c) do such other things as may be
necessary for the purpose of this
Sub-part.
“OECD Guidelines for Multinational
Enterprises on Responsible Business
Conduct” means the Guidelines for
Multinational Enterprises on Responsible
Business Conduct issued by the
Organisation for Economic Co-operation
and Development, as may be amended
from time to time.
(b) in the First Schedule –
(i) in Part I –
(A) in item 1, in the third column –
(I) by repealing paragraph (1) and replacing
it by the following paragraph –
(1) Initial investment of
USD 50,000 or its equivalent in freely
convertible foreign currency, provided
that the investor submits –
(a) a certified bank
statement from his
country of origin or
residence, showing
sufficient proof of
funds; and
214 Acts 2023
(b) a written undertaking

to transfer USD 50,000
from abroad into
his bank account in
Mauritius within 60 days
from the issuance of
his occupation permit.
(II) by repealing paragraph (3) and replacing
it by the following paragraph –
(3)
Initial investment of
USD 50,000 or its equivalent in
freely convertible foreign currency,
of which –
(a) a minimum transfer of
at least USD 25,000 shall
be made within 60 days
from the issuance of the
occupation permit provided
that he submits –
(i) a certified bank
statement from his
country of origin or
residence, showing
sufficient proof of
funds; and
(ii) a written undertaking
to transfer USD 25,000
from abroad into
his bank account in
Mauritius within 60
days from the issuance
of his occupation
permit.
and
Acts 2023 215
(b) the equivalent of the

remaining value shall be in
high technology machines
and equipment, subject to
such criteria as the Chief
Executive Officer may
determine.
(B) by deleting item 3 and replacing it by the
following item –
3. Professional –
(1) All sectors Monthly basic
salary of at least
30,000 rupees
(2) Public sector Employment
under the period not
Service to exceeding 3 years
Mauritius
Programme
(C) in item 4, in the third column –
(I) in paragraph (1), by deleting the words
“in any field listed in the Schedule to the
Immigration Act 2022”;
(II) in paragraph (2), by deleting the words

“in any field listed in the Schedule to the
Immigration Act 2022”;
(D) in item 5, in the third column, by repealing

paragraph (1) and replacing it by the following
paragraph –
(1) Initial investment of USD 35,000 or
its equivalent in freely convertible foreign
currency provided that the self-employed
216 Acts 2023
is engaged in the services sector only and

submits –
(a) a certified bank statement
from his country of origin or
residence, showing proof of
funds; and
(b) a written undertaking to
transfer USD 35,000 from
abroad into his bank account
in Mauritius within 60 days
from the issuance of his
occupation permit
(ii) in Part III, in the third column, by repealing

paragraphs (1) and (2) and replacing them by the
Submission of a certified bank statement from the retired
non-citizen’s country of origin or residence showing –
(a) a minimum amount of USD 18,000; or
(b) a guaranteed minimum income of USD 1,500
per month.
25. Education Act amended
The Education Act is amended, in –

(a) in section 2, by inserting, in the appropriate alphabetical
order, the following new definition –
“pre-primary school” means a school or unit within the
premises of a primary school, providing early childhood care,
and education for children above the age of 3 and up to the
age of entry to a primary school;
Acts 2023 217
(b) in section 3(2), by adding the following new paragraphs, the

full stop at the end of paragraph (h) being deleted and replaced
by a semicolon –
(i) the promotion and maintenance of high-
quality standards in pre-primary schools
through an appropriate quality assurance
mechanism;
(j) the formulation and publication of
policies and criteria for the registration of
pre-primary schools.
(c) in section 11A, by repealing subsection (2);
(i) in subsection (3), by deleting the words “inform him in
writing accordingly” and replacing them by the words
“issue him a certificate of registration”;
(ii) by adding the following new subsections –
(5) A certificate of registration issued under
subsection (3) shall be valid for a period of one year
and may, on payment of the prescribed fee, be renewed
annually.
(6) An application for renewal of registration
as Manager shall be made in the prescribed form and
shall be accompanied by the documents specified
therein.
(7) On receipt of any such application,
the Minister may, subject to section 13 and after
such inquiry as he may cause to be made, renew the
registration or refuse to renew the registration of the
proposed manager.
(e) in section 13, by inserting, after paragraph (c), the following
new paragraph –
(ca) is not suitable or fit and proper for the post;
218 Acts 2023
(f) by inserting, after section 33C, the following new section, the
existing section 33D being renumbered as section 33E –
33D. HSC Professional National Scholarships
The Minister shall, in accordance with regulations made
under this Act, award annually 2 scholarships, which shall be
known as the HSC Professional (PRO) National Scholarships,
to the most meritorious boy and girl, respectively, on the HSC
Pro Stream.
(i) in subsection (1), by inserting, after the words
“non-Government”, the words “pre-primary,”;
(ii) in subsection (2), by inserting, after the words “whether
of”, the words “pre-primary,”;
26. Employment Relations Act amended
The Employment Relations Act is amended –

(i) in the definition of “labour dispute” –
(A) in paragraph (a), by repealing subparagraph (ii)
and replacing it by the following subparagraph –
(ii) the reinstatement of a worker, other
than a worker who is appointed
by, or under delegated powers by,
the Disciplined Forces Service
Commission, the Judicial and Legal
Service Commission, the Local
Government Service Commission
or the Public Service Commission
where the worker is suspended from
Acts 2023 219
employment on ground of alleged

misconduct, excluding alleged
misconduct which is subject to
criminal proceedings;
(B) by inserting, after paragraph (a), the following
new paragraph –
(aa) includes a referral under section 70A;
(ii) by deleting the definition of “reinstatement” and
replacing it by the following definition –
“reinstatement”, subject to section 70A, means the
reinstatement of a worker, by his employer, back
to the worker’s former position on the same terms
and conditions of employment prevailing before his
suspension from work on ground of alleged misconduct;
(iii) by deleting the definition of “Remuneration
Regulations” or “Wages Regulations” and replacing it
by the following definition –
“Regulations” –
(a) means any regulations made by the Minister
under section 93; and
(b) includes –
(i) any Remuneration Regulations;
(ii) Wages Regulations made by the Minister
under section 93, for the purpose of
determining wages on an occupation basis.
(b) in section 13(1)(a), by deleting the words “he holds a work
permit; and” and replacing them by the words “he holds a
valid work permit and renews his union membership on
31 December of each year by producing a copy of his work
permit to the secretary;”;
220 Acts 2023
(c) in section 24, by repealing subsection (2) and replacing it by

(2) For the purpose of subsection (1), the accounting
period shall be a period of 12 months ending on 31 December
in any year, unless otherwise specified in the rules of the
trade union.
(i) in subsection (2), by inserting, after the words “number
of its members”, the words “, including the number
of migrant members holding a valid work permit,”;
(ii) in subsection (3), by inserting, after the words
“under subsection (2)”, the words “within a period
of 6 months,”;
(e) in section 70A –
(i) by deleting the heading and replacing it by the following
heading –
70A. Referral by supervising officer
(ii) in subsection (1) –
(A) by deleting the words “a matter” and replacing
them by the words “a complaint”;
(B) by deleting the words “within 90 days of the date
of referral”;
(2) Notwithstanding this Act or any other
enactment, the Tribunal shall give its determination
under subsection (1) within 60 days of the referral.
(iv) in subsection (4), by deleting the words “in accordance
with section 69(1)” and replacing them by the words
“at the rate specified in section 70(1)”;
(v) by adding the following new subsection –
“reinstatement” has the same meaning as in
section 69A of the Workers’ Rights Act 2019.
Acts 2023 221
(f) by inserting, after section 91, the following new section –

91A. Determination of wages on occupational basis
The Minister may appoint such person, having wide
experience in the field of wage determination and job
classification, to make recommendations for the introduction
of wages on an occupational basis.
(g) in section 93, by inserting, after subsection (1), the following
new subsection –
(1A) Where the Minister receives a recommendation
under section 91A, he may –
(a) make regulations for implementing the
recommendation;
(b) reject the recommendation and –
(i) make no regulations; or
(ii) make such regulations as he thinks fit.
(h) in section 108, by inserting, after subsection (11), the

following new subsection –
(11A) Any complaint which has been referred to
the Tribunal and is pending on the commencement of
this subsection shall be determined within 60 days of the
commencement of this subsection.
27. Employment Relations (Amendment) Act 2019 amended
The Employment Relations (Amendment) Act 2019 is amended,

in section 28(f), in the proposed new section 91 –
(a)
by repealing subsection (1) and replacing it by the following
subsection –
(1) (a) The Board shall make its recommendations
to the Minister for the review of pay and grading structures on
an occupational basis every 5 years.
222 Acts 2023
(b) For the purpose of paragraph (a), the

Board shall take as baseline the rate of wages prescribed in
the Wages Regulations in force.
(b) by inserting, after subsection (1), the following new subsection –
(1A) For the purpose of subsection (1) –
“worker” –
(a) means –
(i) a worker whose basic wage or
salary is at a rate not exceeding
30,000 rupees in a month; or
(ii) a person who has been awarded a
bachelor’s degree, recognised by the
Higher Education Commission; but
(b) does not include –
(i) a public officer, a local government
officer or a worker of a statutory
body;
(ii) a job contractor;
(iii) a person taking part in a training
scheme set up by the Government
or under a joint public-private
initiative with a view to facilitating
the placement of jobseekers in
gainful employment.
(c) by repealing subsection (6) and replacing it by the following
subsection –
“worker”, subject to subsection (1A), has the same
meaning as in the Workers’ Rights Act 2019.
28. Excise Act amended
The Excise Act is amended –
“matured agricultural rum” means agricultural rum put to be
Acts 2023 223
matured which, when bottled for consumption in Mauritius,

has an alcoholic strength of not less than 37 per cent and not
more than 55 per cent of alcohol by volume;
(b) in section 4(3)(a), by inserting, after the words “sugar
sweetened products”, the words “or a bottler of water”;
(c) by inserting, after section 38, the following new section –
38A. Lawful acts of officers
Nothing in this Act shall render the act of an officer
unlawful who, in the discharge of his functions for the detection
of an offence under this Act, offers to buy any tobacco products,
spirits, alcoholic products, wine, ale or beer.
(d) in section 52(9), by deleting the words “Repo rate” and
replacing them by the words ”Key Rate”;
(e) in section 52C –
(1) Where, during the period starting on
1 July 2022 and ending on 30 June 2024 –
(a) an individual purchases an imported
electric motor car or electric motor
vehicle for the transport of goods of
H.S. Code specified in Part I of the
Seventh Schedule; or
(b) a non-individual purchases an
imported electric motor car or
electric motor vehicle for the transport
of goods of H.S. Code specified
in Part II of the Seventh Schedule,
the individual or non-individual, as the case may be,
may make a claim to the Director-General for an amount
to be paid to him in the sum of 10 per cent of the value at
importation or 200,000 rupees, whichever is lesser.
224 Acts 2023
(ii) in subsection (4), in the definition of “date of purchase”,

by deleting the words “an individual” and replacing
them by the words “an individual or non-individual,
as the case may be”;
(f) in the First Schedule –
(i) in Part I –
(A) by deleting the H.S. Codes specified in Part I of
the Fifth Schedule to this Act;
(B) by inserting, in the appropriate numerical order,
the H.S. Codes specified in Part II of the Fifth
(ii) in Part IA, in Sub-part A, by adding the following
new items –
94. Any operator of Spirits, wine, ale or 0%
a lounge at the beer sold, transferred
Sir Seewoosagur or removed, as the case
Ramgoolam may be, from a bonded
International warehouse, a Customs-
airport Approved Storeroom, a
duty-free shop, a shop
operating under the
Deferred Duty and Tax
Scheme, by a manufacturer
of excisable goods or a
freeport operator, provided
that the spirits, wine,
ale or beer are served to
passengers in the lounge.
This exemption shall be
granted on such terms
and conditions as the
Director-General may
determine.
Acts 2023 225
95. Any person, Procurement of goods 0%

approved by the (excluding vehicles), works,
Minister, engaged consultancy services or
in the construction other related services in
of social housing respect of the construction
units under a of social housing units under
contract with the a contract with the New
New Social Living Social Living Development
Development Ltd Ltd.
96. A Non- (a) One motor car of an 0%

Governmental engine capacity not
Organisation exceeding 1,600 c.c.;
registered with (b) one double space
the National cabin vehicle;
Social Inclusion (c) one single space
Foundation cabin vehicle; or
(d) one van,
approved by the National
Social Inclusion Foundation.
granted not more than once
in every 7 years.
Where the Director-General
is satisfied that the motor
vehicle is damaged in an
accident and is a total loss,
he may grant exemption
for a replacement motor
vehicle.
(g) in the Second Schedule, by repealing Part II and Part III and
replacing them by Part II and Part III set out in the Sixth
226 Acts 2023
(h) in the Fourth Schedule, by deleting the following words –

R is the rate of refund of Rs 15 per kg for waste
PET bottles or PET flakes exported or waste PET
bottles recycled into reusable goods;
and replacing them by the following words –
R is the rate of refund of –
(a) 15 rupees per kg for waste PET bottles or
PET flakes exported; or
(b) 30 rupees per kg for waste PET bottles
recycled into reusable goods;
(i) by repealing the Seventh Schedule and replacing it by the
Seventh Schedule set out in the Seventh Schedule to this Act.
29. Finance and Audit Act amended
The Finance and Audit Act is amended –
(a) in section 2, in the definition of “financial statements”,
in paragraph (d), by deleting the words “statement of cash
flow” and replacing them by the words “cash flow statement”;
(i) in subsection (1), by deleting the words “statements
presenting fairly the financial transactions and financial
position of the Government on the last day of such
fiscal year” and replacing them by the words “financial
statements presenting fairly, in all material respects, the
financial position of Government as at the last date of
the fiscal year and the financial performance and cash
flows of Government for the year then ended”;
(A) in paragraph (ad), by deleting the words
“statement of cash flow” and replacing them by
the words “cash flow statement”;
(B) by inserting, after paragraph (af), the following
new paragraph –
(ag) accompanying notes to the
statements;
Acts 2023 227
(iii) in subsection (3A), by deleting the words “to (af)” and

replacing them by the words “to (ag)”;
(iv) in subsection (6) –
(A) by repealing paragraph (a) and replacing it by
(a) a statement of financial position,
showing the assets and liabilities;
(B) by inserting, after paragraph (a), the following
new paragraphs –
(aa) a statement of financial performance,
showing classification of expenses
by function;
(ab) a statement of financial performance,
specifying the nature of expenses;
(ac) a statement of changes in net assets
or equity;
(ad) a cash flow statement, specifying
the receipts and payments;
(ae) a statement of comparison of budget
estimates and actual amounts,
showing classification of expenses
by function;
(af) a statement of comparison of budget
estimates and actual amounts,
specifying the nature of the expenses;
(ag) accompanying notes to the
statements;
(v) by adding the following new subsection –
(7) (a) Subject to paragraph (b), the
statements referred to in subsection (6)(a) to (ag) shall,
as far as possible, be prepared in compliance with
the International Public Sector Accounting Standards
(IPSAS) issued by IFAC.
228 Acts 2023
(b) The statements referred to

in subsection (6)(a) to (ag) shall, for the fiscal year
2024-2025 and onwards, be prepared in compliance
with the International Public Sector Accounting
Standards (IPSAS) issued by IFAC.
30. Finance (Miscellaneous Provisions) Act 2021 amended
The Finance (Miscellaneous Provisions) Act 2021 is amended, in

section 96 –
(a) by inserting, after subsection (4), the following new
subsections –
(4A) All books, records, documents, files of the Trust
shall, on the commencement of this section, be transferred to
the Ministry.
(4B) The assets and funds of the Trust, including all
monies and balances in any bank account of the Trust shall,
on the commencement of this section, be transferred to, and
vest in, the Ministry.
(4C) All rights, obligations and liabilities subsisting
in favour of or against the Trust shall, on the commencement
of this section, continue to exist under the same terms and
conditions in favour of or against the Ministry.
(4D) The Ministry shall, on the commencement of
this section, appoint an assessor to determine the net value
of shares of the Trust and compensate the shareholders of the
Trust accordingly.
(4E) Any act or thing done by the Trust shall, on the
commencement of this section, be deemed to have been done,
and shall continue to be done, by the Ministry.
(4F) Where this section does not make provision
for any saving or transition, the Minister may make such
regulations for such saving or transition.
Acts 2023 229
(b) in subsection (5), by inserting, in the appropriate alphabetical

order, the following new definitions –
“Minister” means the Minister to whom responsibility for the
subject of fisheries is assigned;
“Ministry” means the Ministry responsible for the subject of
fisheries;
31. Financial Intelligence and Anti-Money Laundering Act amended
The Financial Intelligence and Anti-Money Laundering Act is

amended by inserting, after section 13, the following new section –
13A. Exemptions
Notwithstanding any other enactment, no registration duty or
fee shall be payable in respect of any document signed or executed
by FIU under which FIU is a beneficiary.
32. Financial Services Act amended
The Financial Services Act is amended –

“administrative penalty” means an administrative penalty
imposed under sections 7, 53 and 53A or under FSC Rules
issued under section 93(2)(aa);
“AML/CFT” means anti-money laundering and combatting
the financing of terrorism and proliferation;
“AML/CFT legislation” means –
(a) the Financial Intelligence and Anti-Money Laundering Act;
(b) the United Nations (Financial Prohibitions Arms
Embargo Travel Ban) Sanctions Act; or
(c) any regulations or guidelines issued under paragraph (a)
or (b).
230 Acts 2023
(i) in subsection (1)(b), by inserting, after the words “Act,”
the words “AML/CFT legislation,”;
following subsections –
(4) The Commission may, for the purpose
of section 6(k), where it is satisfied that a foreign
supervisory institution having responsibility to
supervise financial institutions and the conduct of
financial markets and the provision of financial
services, has the capacity to protect the confidentiality
of the information so imparted, upon such condition of
confidentiality imposed by the Commission –
(a) enter into an agreement or
arrangement for the exchange
of information with the foreign
supervisory institution; or
(b) at the request of the foreign
supervisory institution, where it
considers appropriate, exercise its
powers under sections 42, 44, 46,
49, 50 and 75 for the purpose of
assisting the foreign supervisory
institution in its regulatory
functions; and
(c) where it considers appropriate,
request for any information,
document or take any statement
from a licensee or past licensee, an
officer or past officer of a licensee.
(4A) Where a request is made under
subsection (4), any licensee, past licensee, officer
or past officer of a licensee shall comply with the
request within the time delay specified in the request.
Acts 2023 231
(c) in section 14A(2), by deleting the word “prudential”;

(d) by inserting, after section 22, the following new section –
22A. Administrative penalties
Notwithstanding section 53(9) and rule 3(2) of the
Financial Services (Administrative Penalties) Rules 2013,
where a licensee fails to pay administrative penalties,
the Chief Executive may, after giving notice of not less
than 90 days to the licensee, terminate the licence subject
to such terms and conditions as he deems appropriate in the
circumstances.
(e) in section 42(2)(b)(i), by deleting the words “Financial
Intelligence and Anti-Money Laundering Act and the
Prevention of Terrorism Act” and replacing them by the words
“AML/CFT Legislations”;
(i) in subsection (1)(c), by deleting the words “Financial
Intelligence and Anti-Money Laundering Act” and
replacing them by the words “AML/CFT Legislations”;
subsection –
(3A) For the purposes of subsections (2) and (3),
the Chief Executive may authorise the investigator to
issue such directions to ensure the smooth running of
the investigation.
(g) in section 46(1)(a), by inserting after the words “Act,”, the
words “AML/CFT legislation,”;
(h) by inserting, after section 51A, the following new section –
51B. Compliance report
The licensees shall submit an independent compliance
report on such terms and conditions as the Commission may
determine.
(i) in section 53(1)(a)(i), by inserting, after the words “Act,”, the
words “AML/CFT legislation,”;
232 Acts 2023
(j) in section 53A (3) –

(i) in paragraph (b), by adding the word “and”;
(ii) by repealing paragraph (c);
(k) in section 77, by adding the following new subsection –
(4) A management company shall comply with any
obligations and requirements with respect to its functions of
administrator or registered agent of a Global Business Company
or Authorised Company, as may be specified in FSC Rules.
(l) in section 83(8)(a), by adding the words “, or section 71(A)(10)”;
(m) by inserting, after section 87A, the following new section –
87B. Filling
Any documents required to be filed or submitted to
the Commission shall be filed or submitted in such form and
manner as the Commission may determine.
(n) by inserting, after section 89A, the following new section –
89B. No limitation for recovery
No law relating to the limitation of action or prescription
shall bar or affect any action of the Commission for recovery
of annual fees and charges referred to in section 22.
(o) in section 93(2), by inserting, after paragraph (aa), the
following new paragraph–
(ab) may provide for the imposition of
obligations and responsibilities of holders
of a Management licence; and
33. Firearms Act amended
The Firearms Act is amended –
(a) in section 4(4), by adding the following new paragraph, the
full stop at the end of paragraph (c) being deleted and replaced
by the words “; and” –
(d) an officer of the Customs and Excise
Department having in his possession a
firearm in the performance of his duties.
Acts 2023 233
(b) in section 6(2)(h), by adding the following new subparagraphs,

the full stop at the end of subparagraph (iii) being deleted and
replaced by a semicolon –
(iv) an offence under the International
Criminal Court Act;
(v) an offence under the Prevention of
Terrorism Act;
(vi) an offence of larceny with
aggravating circumstances and
association with malefactors under
the Criminal Code.
(c) in section 44(1) –
(i) by deleting the words “Commissioner may” and
replacing them by the words “Commissioner shall”;
(ii) in paragraph (a), by deleting the words “3 months” and
replacing them by the words “2 weeks”.
34. Freeport Act amended
The Freeport Act is amended, in the Second Schedule, in item 3, by
adding the following new sub-items –
(16) Minting of precious metals
(17) Refining of precious metals
35. Gambling Regulatory Authority Act amended
The Gambling Regulatory Authority Act is amended –
“betting software” means a software which is used by a
licensee to record his respective betting transactions;
“gaming software” means a software which is used by a
licensee to record his respective gaming transactions;
234 Acts 2023
(b) in section 7(1), by repealing paragraph (j) and replacing it by

(j) issue warnings to, or impose a financial
penalty on, a licensee for non-compliance
with any provision under this Act, or any
condition of a licence, rules, directions or
guidelines;
(c) in section 15C(1) –
(i) in paragraph (q), by deleting the word “register” and
replacing it by the words “licence or register, as the
case may be”;
(ii) in paragraph (s), by repealing subparagraph (i);
(iii) by inserting, after paragraph (ua), the following new
paragraph –
(ub) provide for veterinary services in
and out of competition, pre-race
and post-race sampling and testing
of horses;
(d) in section 28B, by repealing subsection (1) and replacing it by
(1) (a) Every new gaming machine shall be
operated in accordance with such technical standards as may
be prescribed.
(b) Any existing gaming machine, in respect
of which a gaming machine licence has been issued shall, not
later than 3 years after the commencement of this section, be
upgraded in accordance with the technical standards, or be
replaced.
(e) by repealing section 28C;
(f) in section 29D –
(i) by inserting, after subsection (2), the following new
subsection –
(2A) An application for the registration, or
renewal of registration, of a gaming technician shall
Acts 2023 235
be accompanied by the non-refundable processing fee

specified in Part I of the Sixth Schedule.
(ii) in subsection (4), by inserting, after paragraph (a), the
(aa) A duplicate of an identification card
shall be issued on payment of the fee specified in Part I
of the Sixth Schedule.
(g) in section 29E –
subsection –
renewal of registration of a limited payout machine
technician shall be accompanied by the non-refundable
processing fee specified in Part I of the Sixth Schedule.
(aa) A duplicate of an identification
card shall be issued on payment
of the fee specified in Part I of the
Sixth Schedule.
by inserting, after section 29H, the following new section –
(h)
29J. Betting and gaming software
(1) A person who supplies or provides maintenance
services on gaming machines, limited payout machines or
amusement machine or gaming software licensed with the
Authority, shall hold a Manufacturer of gaming machines,
limited payout machines or amusement machines licence or
Supplier of betting and gaming software licence, as the case
may be.
(2) No licence under subsection (1) shall be issued
unless –
(a) the applicant is a company; and
(b) the appropriate licence fee as may be
prescribed is paid to the Authority.
236 Acts 2023
(3) An application for a licence under subsection (1)

shall be made in such form and manner as the Board may
determine.
(4) A licence issued under this section shall be
subject to such terms and conditions as the Board may
determine.
(i) in section 31(1), by repealing paragraph (q);
(j) in section 34(2), by deleting the word “racecourse” wherever it
appears and replacing it by the words “approved racecourse”;
(k) in section 44(2), by deleting the words “at the racecourse” and
replacing them by the words “at any approved racecourse”;
(l) in section 46, by repealing subsection (2) and replacing it by
(2) No bookmaker shall accept deposits from
members of the public for the purpose of placing bets with
him, unless the applicant holds a licence to operate as –
(a) a bookmaker operating through remote
communication; or
(b) a totalisator operator,
on such terms and conditions as the Board may approve.
(m) in section 49 –
subsection –
renewal of registration, of a bookmaker’s clerk shall
be accompanied by the non-refundable processing fee
specified in Part I of the Sixth Schedule.
(4) (a) Every bookmaker’s clerk shall, at
all times in the course of his employment, has in his
possession his identification card issued by the Board.
Acts 2023 237
(b) A duplicate of an identification card

shall be issued on payment of the fee specified in Part I
of the Sixth Schedule.
(n) in section 91, by repealing subsections (6), (7) and (8);
(o) by adding the following new section –
91A. Prohibition on interactive gambling outside
Mauritius
(1) No person physically present in Mauritius shall
take part in any interactive gambling outside Mauritius.
(2) It shall be an offence for any person operating
interactive gambling outside Mauritius to allow a person
physically present in Mauritius to have access to the bets or
games conducted by him.
(3) The Authority may, for the purpose of subsection (1),
give directions to any –
(a) internet service provider in Mauritius
through the Information and
Communication Technologies Authority
established under the Information and
Communication Technologies Act, to
block access by persons physically present
in Mauritius to interactive gambling sites
outside Mauritius; and
(b) financial institution in Mauritius to stop
payment made by persons physically
present in Mauritius to any person
operating interactive gambling outside
Mauritius.
(4) Where a direction is given under subsection (2),

the internet service provider or the financial institution, as the
case may be, shall comply with the direction.
238 Acts 2023
(5) No proceedings shall lie against any internet

service provider or financial institution in Mauritius for
having complied with a direction given under subsection (2).
(p) in section 94 –
(i) in subsection (1), by deleting the words “An application”
and replacing them by the words “Subject to
subsection (1A), an application”;
subsection –
(1A) (a) An application for the renewal of
the registration of a gaming technician or limited payout
machine technician shall be made at least 15 days
prior to the lapsing of the registration.
(b) An application for the renewal of
the registration of a bookmaker’s clerk shall, in respect
of a registration for the period 1 January to 15 August,
be made not later than 30 days before the day of the
first race meeting.
(c) Any person who submits his
application outside the time limit specified in
paragraph (a) shall be liable to the penalty specified in
Part II of the Sixth Schedule.
(q) in section 99(9) –

(i) in paragraph (b)(ii), by deleting the words “50,000 rupees”
and replacing them by the words “200,000 rupees”;
(ii) by adding the following new paragraph –
(c) For the purpose of determining the
quantum of the penalty to be imposed under paragraph (b),
the Authority shall consider the seriousness of the breach
committed by the licensee and the duration of the period
during which the breach has been committed.
Acts 2023 239
(r) by inserting, after section 108B, the following new section –

108C.Proof of payment
Every licensee shall issue a proof of payment for any
amount exceeding 100,000 rupees to a punter of casino,
gaming house operator, or limited payout machine operator.
(s) in section 110, by repealing paragraph (d) and replacing it by

(d) conduct AML/CFT-related inspections and
compliance audits;
(t) by repealing section 113C and replacing it by the following

section –
113C.Registration of Money Laundering Reporting
Officer, Deputy Money Laundering Reporting Officer and
Compliance Officer
(1) Every licensee referred to in item 7 of Part I
of the First Schedule to the Financial Intelligence and
Anti-Money Laundering Act shall register his Money
Laundering Reporting Officer, Deputy Money Laundering
Reporting Officer or compliance officer with the Authority in
such manner as the Board may determine.
(2) Any person acting as Money Laundering
Reporting Officer, Deputy Money Laundering Reporting
Officer and compliance officer shall be a natural person.
(3) The appointment of Money Laundering
Reporting Officer, Deputy Money Laundering Reporting
Officer and compliance officer shall be notified to the Board
within 21 days.
(4) Where a person ceases to act as Money
Laundering Reporting Officer, Deputy Money Laundering
Reporting Officer or compliance officer, the licensee shall
forthwith notify the Authority within 7 days of the termination.
240 Acts 2023
(u) in section 122(4), by deleting the word “Repo” and replacing

it by the word “Key”;
(v) in section 140(1), by adding the following new paragraph, the
existing provision being lettered as paragraph (a) –
(b) For the purpose of paragraph (a), an
operator shall –
(i) as proof of identity, request the
original National Identity card,
valid passport or valid driving
licence of every person entering his
premises; and
(ii) keep records of the full name,
National Identity card number or
passport number, provided as proof
of identity.
(w) in section 153 –
subsections –
(7A) Any person who, being physically present
in Mauritius, places a bet in a foreign jurisdiction
shall commit an offence and shall, on conviction, be
liable to a fine not exceeding 100,000 rupees and to
imprisonment for a term not exceeding 6 months.
(7B) Any person who facilitates the placing of
a bet in a foreign jurisdiction shall commit an offence
and shall, on conviction, be liable to a fine not exceeding
one million rupees and to imprisonment for a term not
exceeding one year.
(7C) Any person who places a bet with a person
not licensed under this Act shall commit an offence and
shall, on conviction, be liable to a fine of 50,000 rupees
and to imprisonment for a term not exceeding 6 months.
Acts 2023 241
(ii) in subsection (8), by deleting the words “50,000 rupees”

(x) in section 156, by inserting, after subsection (4), the following
new subsection –
(4A) Notwithstanding subsection (1), a foreign gaming
or betting company may, on such terms and conditions as the
Horse Racing Division may approve –
(a) sponsor race meetings in Mauritius; and
(b) do any advertising and publicity to that
effect in Mauritius.
(y) in the Third Schedule, in CATEGORY 6, in the first column,
by adding the following new item –
(l) Loterie Vert 500,000 12 months
(z) in the Fifth Schedule, in Part II, by deleting the subheading

and replacing by the following subheading –
Rate of Levy – 2.5% of gross gambling yield
(aa) by adding the Sixth Schedule set out in the Eighth Schedule to
this Act.
36. Human Resource Development Act amended
The Human Resource Development Act is amended, in section 18,
by inserting, after subsection (5B), the following new subsection –
(5C) Notwithstanding this section, during the period starting
on 1 July 2023 and ending on 30 June 2025, every employer shall,
in respect of every employee, pay a training levy of 1.5 per cent and
the rate to be remitted to –
(a) the Council, under subsection (3)(e), for the
National Training Fund shall be 0.75 per cent; and
(b) the Ministry, under subsection (3)(f), for the
Workfare Programme Fund shall be 0.75 per cent.
242 Acts 2023
37. Immigration Act 2022 amended

The Immigration Act 2022 is amended –
(i) in the definition of “young professional”, by deleting
the words “in any field listed in the Schedule”, the
comma at the end of paragraph (b) being deleted and
replaced by a full stop;
following new definition –
“Sustainable City Scheme” means the Sustainable City
Scheme prescribed under the Economic Development
Board Act;
(i) in paragraph (d)(i), by deleting the words “or Smart
City Scheme” and replacing them by the words
“, Smart City Scheme or Sustainable City Scheme”;
(ii) in paragraph (e)(i), by deleting the words “or Smart
(iii) by inserting, after paragraph (f), the following new
paragraph –
(fa) (i) he purchases or otherwise
acquires a residential
property under the Property
Development Scheme related
to senior living, provided
that –
(A) the purchase price
exceeds 200,000 US
dollars or its equivalent
in any other hard
convertible foreign
currency where the
Acts 2023 243
exchange rate to be
used to calculate the
US dollar equivalent
shall be the selling rate
in force at the time of
signature of the title
deed; and
(B) at the time of application
for residence permit, he
is aged above 50 years;
(ii) he is the spouse, dependent
child, parent or other
dependent of a person to whom
subparagraph (i) applies;
(c) by repealing the Schedule.
38. Income Tax Act amended
The Income Tax Act is amended –
(i) in the definition of “chargeable income”, in paragraph (b)(i),
by deleting the words “income exemption threshold”
and replacing them by the words “personal reliefs and
deductions”;
(ii) in the definition of “exempt person”, in paragraph (a),
by deleting the words “one thirteenth of the Category
A Income Exemption Threshold specified in the
Third Schedule” and replacing them by the words
“30,000 rupees”;
(iii) by deleting the definition of “export of goods” and
“export of goods” includes –
(a) international buying and selling of goods by an
entity in its own name, whereby the shipment of
244 Acts 2023
such goods is made directly by the shipper in the

original exporting country to the final importer
in the importing country, without the goods
being physically landed in Mauritius; and
(b) selling of aviation fuel to an airline;
(iv) in the definition of “income tax”, in paragraph (b)(ii),
by deleting the words “Sub-part AB of Part III, or”;
(v) by inserting, in the appropriate alphabetical order, the
following new definition –
“Child Day Care Centre” means such Child Day Care
Centre as prescribed under the Children’s Act 2020;
(b) in section 7(2), by deleting the words “Subject to section 16C,
any” and replacing them by the word “Any”;
(c) in Part III –
(i) by repealing Sub-part AB;
(ii) in section 18 –
(A) in subsection (4), by repealing paragraph (a) and
replacing it by the following paragraph –
(a) emoluments payable in that
income year in respect of the
full-time employment of a
woman, other than a disabled
person, approved under the
Prime à l’Emploi Scheme; or
(B) by inserting, after subsection (4), the following
new subsections –
(4A) For the purpose of subsection (4)(a),
the amount of the deduction with respect to
an employee shall be allowable for the period
during which a payment is made with respect to
that employee under section 150F.
Acts 2023 245
(4B) An amount equal to 300 per cent

of the expenditure incurred by a person in an
income year and which satisfies the requirements
of subsection (1) shall be deductible from his
gross income in that income year where the
expenditure is incurred on emoluments in respect
of a disabled person.
(iii) in section 26, in subsection (1), by adding the following
new paragraph, the full stop at the end of paragraph (h)
being deleted and replaced by a semicolon –
(i) any sum which has been given,
directly or indirectly as a bribe.
(iv) in Sub-part C –
(A) in the heading, by deleting the words “Income
Exemption Threshold” and replacing them by
the words “Personal Reliefs and Deductions”;
(B) in section 27 –
(I) in the heading, by deleting the words
“income exemption threshold” and
replacing them by the words “personal
reliefs and deductions”;
(II) in subsection (1), by deleting the words
“an income exemption threshold” and
replacing them by the words “personal
reliefs, deductions and allowances under
Sub-part C, D or E of Part III”;
(III) by repealing subsection (2) and replacing
it by the following subsection –
(2) Subject to the other
provisions of this section, every person
shall, in an income year, be entitled to a
deduction in respect of his dependents in
accordance with the Third Schedule.
246 Acts 2023
(IV) by repealing subsection (4) and replacing

(4) Where, in an income year, a
person claims a deduction in respect of a
dependent child, the spouse of that person
shall not claim in that income year any
deduction in respect of that dependent child.
(V) in subsection (5) –
(AA) by deleting the words “an income
exemption threshold in respect of
–” and replacing them by the words
“a deduction in respect of his –”;
(AB) in paragraph (a), by deleting the
words “Category B” and “his
dependent” and replacing them by
the words “first dependent” and
“that dependent”, respectively;
(AC) in paragraph (b), by deleting the
words “Category C” and replacing
them by the words “second
dependent”;
(AD) in paragraph (c), by deleting the
words “Category D” and replacing
them by the words “third dependent”;
(AE) in paragraph (d), by deleting the words
“Category E” and replacing them
by the words “fourth dependent”;
(VI) in subsection (6A) –
(AA) by deleting the words “income
exemption threshold under
Category B, C, D or E and one
of the dependents is a child” and
replacing them by the words
“a deduction in respect of a
dependent child who is”;
Acts 2023 247
(AB) by deleting the words “additional

exemption” and replacing them by
the words “additional deduction”;
(VII) in subsection (6B), by deleting the words
“an income exemption threshold in respect
of Category B, Category C, Category D or
Category E and the dependents in respect
of whom he has claimed the deduction
includes” and replacing them by the words
“a deduction in respect of a dependent
who is”;
(v) by inserting, after section 27J, the following new
section –
27K. Relief for adoption of animals
(1) Subject to subsection (2), where in an
income year, an individual has adopted an animal from
the Mauritius Society for Animal Welfare or an NGO,
he shall, for that income year, be entitled to a relief, by
way of a deduction from his net income, after deducting
any amount under sections 27, 27D, 27DA and 27DB,
of an amount of 10,000 rupees for each animal adopted.
(2) The total deduction under this section
shall not exceed 30,000 rupees in an income year.
“Mauritius Society for Animal Welfare”
means the Mauritius Society for Animal
Welfare established under the Animal
Welfare Act;
“NGO” means a non-Government
organisation registered with the
Director-General on such terms and
conditions as he may determine.
248 Acts 2023
(d) in section 44C –

(i) in subsection (1), by deleting the words “Subject to
subsections (2) and (3), every” and replacing them by
the word “Every”;
(ii) by repealing subsections (2) and (3);
(iii) in subsection (4), by deleting the definition of
“base year”, the semicolon at the end of the definition
of “bank” being deleted and replaced by a full stop;
(i) in subsection (2), by deleting the word “Where” and
replacing it by the words “Subject to subsection (3),
where”;
(ii) by adding the following new subsection –
(3) Where a protected cell company has made
an election under subsection (1) to present separate
financial statements in respect of each of its cells, the
Director-General shall not recover income tax due by a
cell from –
(a) the cellular assets of another cell of
the company; or
(b) the non-cellular assets of the
protected cell company except where
such assets are directly attributable
to that cell of the company.
(f) in section 48A –
“Variable Capital Companies Act 2022”, the words
“but subject to subsection (3)”;
(3) Where a variable capital company has
made an election under section 24(1) of the Variable
Capital Companies Act 2022 to present separate
financial statements for each of its sub-funds or
Acts 2023 249
special purpose vehicles, the Director-General shall

not recover income tax due by a sub-fund or special
purpose vehicle from the assets of –
(a) another sub-fund or special purpose
vehicle; or
(b) from the assets of the variable
capital company where such assets
are directly attributable to another
sub-fund or special purpose vehicle
of the company.
(g) in section 50D(1), by deleting the words “Part II” and
replacing them by the words “Part II, III”;
(h) in section 50J –
(i) in subsection (2A), by deleting the words “and in
respect of every subsequent year of assessment” and
replacing them by the words “, 1 July 2021,1 July 2022
and 1 July 2023”;
(ii) by inserting, after subsection (2A), the following new
subsections –
(2B) The levy under subsection (1) shall be
calculated at the rate of 5 per cent of the accounting
profit and one per cent of the turnover of the operator
in respect of the year of assessment commencing on
1 July 2024 and in respect of every subsequent year
of assessment.
(2C) For the purpose of subsection (1), where
the operator has incurred a loss in a year, the levy shall
be calculated at the rate of one per cent of its turnover.
(iii) by repealing subsection (4);
(i) in section 50L –
(i) in subsection (7), by inserting, after the word
“remittance”, the words “of 200 million rupees to the
Solidarity Fund and the remaining amount”;
250 Acts 2023

“Solidarity Fund” has the same meaning
as in section 150F(1).
(j) by inserting, after section 65B, the following new section –
66. Donation to charitable institutions
(1) Subject to subsection (2), where in an income
year, a company has made a donation through electronic
means to a charitable institution which is involved in –
(a) supporting persons with health issues and
disabilities;
(b) protection or rehabilitation of street
children; or
(c) animal welfare and protection,
it shall be allowed, in that income year, a deduction from its
gross income of an amount representing thrice the amount of
such donation.
(2) The amount of deduction allowed under
subsection (1) shall not exceed one million rupees in an
income year.
(k) in section 67(1) –
(i) in paragraph (a), by inserting, after the words
“a crèche”, the words “or the cost of setting up a
Child Day Care Centre”;
(ii) in paragraph (b), by inserting, after the words “a crèche”
and “that crèche”, the words “or Child Day Care Centre”;
(l) in section 67P –
(i) in the heading, by deleting the words “for African
market”;
(A) by inserting, after the words “manufacturing
company”, the words “having an annual gross
Acts 2023 251
income derived from exports of goods not

exceeding 500 million rupees”;
(B) by deleting the words “for the African market”;
(m) by inserting, after section 67P, the following new sections –
67Q. Joint tertiary education with African universities
(1) Where, in an income year, a higher education
institution registered under the Higher Education Act enters
into contract with an African University to provide joint
tertiary education for the final year of a course in Mauritius,
it may deduct from its gross income, twice the amount of any
expenditure incurred in that income year on costs so incurred
in connection for the conclusion of the contract with the
African University.
“costs” –
(a) includes marketing cost, cost of hiring
consultants and such other costs as the
Economic Development Board may
approve; but
(b) does not include any cost of a capital nature.
67R. Participation in approved films
A company incorporated in Mauritius may, in an
income year, deduct from its gross income, twice the amount
of any expenditure incurred in the financing, sponsorship,
marketing or distribution of a film provided that the film –
(a) has been approved under the Film Rebate
Scheme under the Economic Development
Board Act; and
(b) after post-production, is made up of at least
90 per cent of the principal photography
of Mauritius, as certified by the Economic
Development Board.
252 Acts 2023
(n) in section 93(1), by deleting the words “, including the

solidarity levy under section 16C,”;
(o) in section 95 –
(A) in paragraph (a), by deleting the words “income
exemption threshold” and replacing them by the
words “personal reliefs and deductions”;
(B) by deleting the words “income exemption
threshold and” and replacing them by the words
“personal reliefs and deductions under Sub-part C
of Part III and”;
(A) by deleting the words “the income exemption
threshold” and replacing them by the words “the
personal reliefs and deductions”;
(B) by deleting the words “that income exemption
threshold” and replacing them by the words
“those personal reliefs and deductions”;
(iii) in subsection (3) –
(A) by deleting the words “income exemption
threshold” and replacing them by the words
“personal reliefs and deductions”;
(B) by deleting the words “additional exemption”
and replacing them by the words “additional
deduction”;
(p) in section 96 –
(A) by deleting the words “Subject to subsection (2A),
where” and replacing them by the word “Where”;
(B) by deleting the words “shall withhold tax from
the emoluments of the employee at the rate of
15 per cent of those emoluments” and replacing
Acts 2023 253
them by the words “shall withhold tax from

the emoluments of the employee at the rate
of 15 per cent, or at the option of the employee,
withhold tax at the rate of 20 per cent of those
emoluments”;
(ii) by repealing subsections (2A) and (2B);
(iii) in subsection (3), by deleting the words “tax shall be
withheld from the fees of the director or member, as the
case may be, at the rate of 15 per cent of those fees” and
replacing them by the words “tax shall be withheld from
the fees of the director or member, as the case may be at
the rate of 15 per cent, or at the option of the director or
member, at the rate of 20 per cent of those fees”;
(iv) in subsection (4), by inserting, after the words “tax so
withheld”, the words “, tax so withheld, at the option of
the employee, director or member, as the case may be,”;
(q) in section 107 –
(i) in subsection (2)(b)(ii), by deleting the words “income
exemption threshold” and replacing them by the words
“personal reliefs and deductions”;
(ii) in subsection (3), by deleting the words “any income
exemption threshold” and “that income exemption
threshold” and replacing them by the words “personal
reliefs and deductions” and “those personal reliefs and
deductions”, respectively;
(r) in section 108, by deleting the words “and at the rate as
applicable in Part I of the First Schedule” and replacing them
by the words “in such manner as may be prescribed”;
(s) in section 111B –
(i) in paragraph (e), by inserting, after the words
“services”, the words “except a company holding a
management licence and an investment adviser holding
254 Acts 2023
a licence issued by the Financial Services Commission

established under the Financial Services Act”;
(ii) by repealing paragraph (l) and replacing it by the
(l) payments by any person, other than an
individual, to consultants other than –
(i) a company holding a management
licence issued by the Financial
Services Commission established
under the Financial Services Act;
(ii) an investment adviser holding a
licence issued by the Financial
Services Commission established
under the Financial Services Act; and
(iii) those specified in the Fifth Schedule;
(iii) by repealing paragraph (n) and replacing it by the
(n) payments by insurance companies to –
(i) motor surveyors; and
(ii) any other person for repairs of
motor vehicles of policy holders.
(t) in section 111C(5), by deleting the words “tax so deducted”
and replacing them by the words “tax so deducted, at the
option of the payee”;
(u) in section 111V –
(i) in subsection (2), by deleting the words “at source
under section 111B” and replacing them by the words
“under sections 93 and 111B”;
(ii) in subsection (3), by deleting the words “Income
Exemption Threshold,”;
(v) in section 112(1) –
(i) in paragraph (a)(i), by deleting the words “the Category
A Income Exemption Threshold specified in the
Acts 2023 255
Third Schedule” and replacing them by the words

“390,000 rupees”;
(ii) in paragraph (b) –
(A) by deleting the words “leviable income under
section 16B or” and replacing them by the word “a”;
(B) in subparagraph (i), by deleting the words
“income exemption threshold” and “is entitled”
and replacing them by the words “personal reliefs
and deductions” and “are entitled”, respectively;
(i) in subsection (1), by deleting the word “Every” and
replacing it by the words “Notwithstanding any other
enactment, every”;
(A) by inserting, after the words “Banking Act”, the
words “, the Data Protection Act, the Information
and Communication Technologies Act”;
(B) in paragraph (b), by adding the following
new subparagraph, the full stop at the end of
subparagraph (ii) being deleted and replaced
by the words “; or” and the word “or” at the end
of subparagraph (i) being deleted –
(iii) a payment has wrongly been
credited in that bank account.
(x) in section 123D, by inserting, after subsection (3), the
following new subsections –
(3A) Every virtual asset service provider and issuer
of initial token offerings under the Virtual Asset and Initial
Token Offering Services Act 2021 shall submit to the
Director-General, on or before 15 August in every year,
a statement of financial transactions effected by –
(a) an individual, a société or a succession
that made a transaction exceeding
256 Acts 2023
250,000 rupees or transactions exceeding

2 million rupees in the aggregate in the
preceding year; or
(b) a person, other than an individual, a
société or a succession, who made a
transaction exceeding 500,000 rupees or
transactions exceeding 4 million rupees in
the aggregate in the preceding year.
(3B) Subsection (3A) shall not apply to –
(a) an individual who is a non-resident;
(b) an entity that holds a Global Business
Licence issued by the Financial Services
Commission; and
(c) a public listed company, its subsidiaries
and associates.
(y) in section 131B(6), by deleting the word “Repo” and replacing
(z) in section 134, by deleting the words “127(2),” and replacing
them by the words “127(3),”;
(aa) in PART XIID –
(i) in the heading, by deleting the words
“COMPENSATION 2021 AND 2022” and replacing
them by the words “COMPENSATION 2021, 2022
AND 2023”;
(ii) by inserting, after section 150E, the following new
section –
15OEA. Financial assistance for payment of salary
compensation 2023
“accounting loss” means the loss made
by an employer from all his activities
and computed in accordance with
the International Financial Reporting
Standards;
Acts 2023 257
“accounting profit” means the profit

derived by an employer from all his
activities and computed in accordance
with the International Financial Reporting
Standards;
“additional remuneration” means the
additional remuneration payable to
an employee as from 1 January 2023
under the Workers’ Rights (Additional
Remuneration) (2023) Regulations 2023;
“basic wage or salary” –
(a) has the same meaning as in the
Workers’ Rights Act 2019; and
(b) includes any payable additional
remuneration;
“eligible employee” –
(a) means an employee employed on a
full-time basis and deriving at least
the national minimum wage for the
year 2023 –
(i) from an SME deriving gross
income from business;
(ii) from an export enterprise;
(iii) from such other category
of employer as may be
prescribed; and
(iv) whose basic wage or salary
does not exceed –
(A) 51,635 rupees where
the employer is an
export enterprise; or
258 Acts 2023
(B) 51,775 rupees in any

other case; but
(b) does not include –
(i) an employee employed by
a Ministry, a Government
department, a local authority,
a statutory body other
than an employee referred
to in subsection (4), or
the Rodrigues Regional
Assembly;
(ii) an employee employed by
such category of employer as
may be prescribed; or
(iii) such category of employees
as may be prescribed;
“export enterprise” has the same
meaning as in the Export Enterprises
(Remuneration) Regulations 2019;
“SME” means a small or medium
enterprise, whose turnover for the year
of assessment 2021-2022 did not exceed
100 million rupees.
(2) Subject to this Part, the Director-General
shall, for each of the months of year 2023, pay to the
employer, in respect of each eligible employee of –
(a) an SME, an allowance equivalent to –
(i) 500 rupees monthly, where
the eligible employee derived
a basic wage not exceeding
51,775 rupees and the
employer declared for the year
of assessment 2021-2022 –
(A) an accounting loss; or
Acts 2023 259
(B) an accounting profit

and that accounting
profit would be reduced
by more than 50 per
cent if that accounting
profit was reduced
by the additional
remuneration payable
to its employees who
were in employment as
at December 2022; or
(ii) 250 rupees monthly, where
the eligible employee
derived a basic wage not
exceeding 51,775 rupees
and the employer declared
for the year of assessment
2021-2022 an accounting
profit that would be reduced
by more than 10 per cent
if it was reduced by the
additional remuneration
payable to its employees
who were in employment as
at December 2022;
(b) an export enterprise, other than
an SME, an allowance equivalent
to 300 rupees monthly where the
eligible employee derived a basic
wage not exceeding 51,635 rupees.
(3) Where an SME is an export enterprise
and an allowance is payable under subsection (2)(a)
and (b), the allowance which is more favourable to the
employer shall be payable provided the basic wage of
the eligible employee does not exceed 51,635 rupees.
260 Acts 2023
(4) The allowance specified in paragraph (2)(a)(i)

shall be payable in respect of each eligible employee to
a bus operator providing public transport, approved by
the Minister.
(5) The Director-General shall, for the
month of December 2023, in respect of every eligible
employee, pay to his employer, in addition to the
allowance payable under subsection (2), an additional
sum equivalent to that allowance.
(6) The Director-General shall, for each
month beginning January 2024 and ending June 2024,
pay to the employer, the allowance payable under
subsection (2) in respect of each eligible employee of –
(a) an SME; and
(b) an export enterprise.
(7) An application for an allowance under
subsection (2) shall be made electronically to the
Director-General in such form and manner as he may
determine.
(8) Section 150D(4)(a) to (c) and section 150D(5)
to (7) shall apply to this section with such adaptations
and modifications as may be necessary to enable the
Director-General to pay the allowance.
(ab) in section 150F –
(i) in subsection (1), by inserting, in the appropriate
alphabetical order, the following new definitions –
“person with disabilities” means a person registered as
such under the Training and Employment of Disabled
Persons Act;
“qualifying employee” –
(a) means a female person or a person with
disabilities who –
(i) is a citizen of Mauritius and is resident in
Mauritius;
Acts 2023 261
(ii) is employed on a full-time basis by an

eligible employer;
(iii) is above the age of 18 years on the date of
being employed by the eligible employer;
(iv) was not employed for a period of at
least one year prior to the date of being
employed by the eligible employer; and
(v) whose basic wage or salary does not
exceed 50,000 rupees in a month; but
(b) does not include a person undergoing training or
a household employee;
(A) by inserting, after paragraph (a), the following
new paragraph –
(aa) Every eligible employer
shall, in respect of every qualifying employee
taking employment during the period starting
on 1 July 2023 and ending on 30 June 2024,
apply to the Director-General, within 15 days
from the date the qualifying employee takes
up employment, for approval of the employee
as a qualifying employee, giving details of
the employee and such other particulars as the
Director-General may require.
(B) in paragraph (b), by deleting the words
“paragraph (a)” and replacing them by the words
“paragraphs (a) and (aa)”;
(iii) in subsection (3)(a) and (c), by deleting the words
“eligible employee” and replacing them by the words
“eligible employee or qualifying employee”;
(iv) in subsection (4) –
new paragraph –
(aa) Subject to this Part, the
Director-General shall, in respect of every
262 Acts 2023
approved qualifying employee, pay to his

employer an allowance equivalent to the basic
wage or salary of that employee for that month,
not exceeding 15,000 rupees, in the month he is
employed and in the next 23 consecutive months
immediately following the month of employment.
“paragraph (a)” and replacing them by the words
“paragraphs (a) and (aa)”;
(C) in paragraph (c), by deleting the words “eligible
employee” and replacing them by the words
“eligible employee or qualifying employee”;
(v) in subsection (5) –
new paragraph –
(aa) in respect of every approved
qualifying employee taking
employment during the period
starting on 1 July 2023 and ending
on 31 December 2023 with an
eligible employer, pay, in addition
to the allowance payable under
subsection (4) –
(i) an additional sum for the month
of December 2023 which is
equivalent to one twelfth of
the allowance payable to the
qualifying employee under
subsection (4) for the period
starting on 1 July 2023 and
ending on 31 December 2023;
(ii) an additional sum for
the month of December
2024 which is equivalent
to one twelfth of the
Acts 2023 263
allowance payable to the

starting on 1 January 2024
and ending on 31 December
2024; and
(iii) an additional sum for the month
of December 2025 which is
equivalent to one twelfth of
the allowance payable to the
starting on 1 January 2025 and
ending on 31 December 2025;
(B) by adding the following new paragraph, the full
stop at the end of paragraph (B) being deleted
and replaced by the words “; and” –
(c) in respect of every qualifying
employee taking employment after
31 December 2023, in addition
to the allowance payable under
subsection (4), pay –
(i) an additional sum for the
month of December 2024
which is equivalent to one
twelfth of the allowance
payable to the qualifying
employee undersubsection
(4) for the period starting on
1 January 2024 and ending on
31 December 2024;
(ii) an additional sum for the
264 Acts 2023

employee under subsection (4)
for the period starting on
1 January 2025 and ending
on 31 December 2025; and
(iii) an additional sum for the
employee under subsection
(4) for the period starting on
1 January 2026 and ending
on 31 December 2026;
(vi) in subsection (6), by deleting the words “eligible
employee” and replacing them by the words “eligible
employee or qualifying employee”;
(vii) in subsection (11)(b), by deleting the words “eligible
employees” and replacing them by the words “eligible
employees or qualifying employees”;
(viii) in subsection (12), by deleting the words “an eligible
employee” and “that eligible employee” and replacing
them by the words “an eligible employee or a qualifying
employee” and “that eligible employee or qualifying
employee,” respectively;
(ac) by inserting, after Part XIIE, the following new Part –
PART XIIF – HOUSING LOAN RELIEF SCHEME
15OG. Housing Loan Relief Scheme
“secured housing loan” means a housing
loan secured by mortgage or fixed charge on
immovable property and used exclusively for the
purchase, construction or extension of a house.
Acts 2023 265
(2) Subject to this Part, the Director-General shall,

with respect to a month, pay an allowance of 1,000 rupees to an
individual who has contracted in his own name or jointly with –
(a) his spouse;
(b) an ascendant;
(c) a descendant or the descendant’s spouse; or
(d) his brother or sister,
a secured housing loan not exceeding 5 million rupees.
(3) The allowance shall be payable to an eligible
individual for the months of July 2023 to June 2024.
(4) Where a person has contracted a loan jointly
with other persons, the amount payable under subsection (2)
shall –
(a) be paid to only one of the persons who
have contracted the loan; and
(b) not exceed 1,000 rupees in a month.
(5) Where a person has contracted several loans, the
amount payable to that person under subsection (2), shall not
exceed 1,000 rupees in a month.
(6) Subject to subsection (7), no allowance shall
be payable to an individual under subsection (2) unless the
individual –
(a) is a citizen of Mauritius;
(b) has contracted a secured housing loan
from –
(i) a bank or a non-bank deposit taking
institution under the Banking Act;
(ii) an insurance company under the
Insurance Act;
(iii) the Sugar Industry Pension Fund;
(iv) the Development Bank of
Mauritius; or
266 Acts 2023
(v) the Statutory Bodies Family

Protection Fund;
(c) has, in Mauritius, purchased, constructed
or extended the house for which
the secured housing loan has been
contracted; and
(d) has effected a repayment exceeding
1,000 rupees in respect of the secured
housing loan in the month preceding the
month in which the relief is payable.
(7) For the purpose of subsection (6)(d), where –
(a) a loan has been contracted jointly, the
amount of repayment made in respect of
that loan in a month shall, in aggregate,
exceed 1,000 rupees; or
(b) a person has taken several loans, the
amount of repayment made in respect of
those loans shall, in aggregate, exceed
1,000 rupees.
(8) The Director-General shall credit into a bank
account in the name of an eligible individual any allowance
payable under this Part.
(9) For the purpose of this Part, every eligible
individual shall make an application under the Scheme and
submit to the Director-General, details of his bank account in
such form and manner as the Director-General may determine.
(10) Where a secured housing loan has been
contracted jointly with another person, the application shall
specify the bank account in which the payment shall be made.
(11) When an application is made by an individual
under the Scheme, the Director-General may pay the
allowance for 3 consecutive months immediately prior to the
month in which the application is made.
Acts 2023 267
(12) No application shall be entertained under the

Scheme after 30 September 2024.
(13) Notwithstanding the Banking Act, the Data
Protection Act, the Information and Communication
Technologies Act and any other enactment, every institution
referred to in subsection (6)(b) shall furnish electronically to
the Director-General, on or before the fifteenth day in every
month, a statement of financial transactions of every individual
having effected a repayment exceeding 1,000 rupees, in the
preceding month, in respect of a secured housing loan not
exceeding 5 million rupees in such form and manner as he
may determine, giving the following information –
(a) the full name of the borrower;
(b) the amount of loan contracted and
disbursed;
(c) the amount of loan repaid in the previous
month; and
(d) such other particulars as may be required
by the Director-General.
(14) Section 150D(6) and (7) shall apply to this
section with such adaptations and modifications as may be
necessary to enable the Director-General to pay the allowance.
(15) For the purpose of this Part, the Minister may
make such regulations as he thinks fit.
(16) Regulations made under subsection (15) may, on
such terms and conditions as the Minister may determine –
(a) vary the eligibility criteria and conditions
for loans and eligible individuals under
the Scheme;
(b) change the mode and timing of the
payment of the allowance;
(c) change the time limits regarding
applications under the Scheme.
268 Acts 2023
(ad) in section 152 –

(A) in paragraph (A) –
(I) by inserting, after the words “chargeable
income”, the words “or gross income”;
(II) by deleting the words “section 112” and
replacing them by the words “section
111V, 112”;
“section 112” and replacing them by the words
“section 111V, 112”;
(ii) in subsection (2A), by deleting the word “Repo”and
replacing it by the word “Key”;
(ae) in section 161A –
(i) by inserting, after subsection (7E), the following new
subsection –
(8) Where an employer has not, as at
20 January 2023, paid the full amount of COVID-19
levy payable under section 111Z, the unpaid amount
including any outstanding penalty and interest, shall be
written off.
(ii) in subsection (58A) –
(A) in paragraph (a), by deleting the figure “2023”
and replacing it by the figure “2026”;
(B) by inserting, after paragraph (aa), the following
new paragraph, the existing paragraph (ab) being
reletterred as (ac) –
(ab) Where a company is engaged
in the manufacture of both alcoholic and
non-alcoholic beverages and has incurred capital
expenditure on new plant and machinery used
Acts 2023 269
exclusively for the production of non-alcoholic

drinks, it shall be allowed to claim the deduction
under paragraph (a).
(iii) in subsection (61), by deleting the words “on or after
1 September 2016” and replacing them by the words
“during the period starting on 1 September 2016 and
ending on 8 August 2018”;
(af) in the First Schedule –
(i) by repealing Part I and replacing it by the following
Part –
PART I
Chargeable Income Rate of Income Tax
First 390,000 rupees 0 per cent
Next 40,000 rupees 2 per cent
Remainder 20 per cent
(ii) in Part III –

(A) by repealing the heading “Sub-Part A”;
(B) by repealing Sub-parts B and C;
(ag) in the Second Schedule, in Part II –
(i) in Sub-part A, by repealing item 13;
270 Acts 2023
(ii) in Sub-part B –
(A) by repealing item 3A and replacing it by the
following item –
3A. (a) Interest derived by individuals and
companies –
(i) from debentures, bonds or
sukuks issued by a company
to finance renewable
energy projects on such
terms and conditions as
the Director-General may
approve; and
(ii) from a sustainability bond
or a sustainability-linked
bond issued in accordance
with the bond principles,
guidelines and handbooks
administered by the
International Capital Market
Association to finance
sustainable projects in
Mauritius.
(b) In this item –
“sustainability bond” means a bond
which finances a range of both
social and environmental projects
that are aligned and contribute to
the achievement of the Sustainable
Development Goals (SDGs);
“sustainability-linked bond” means
a bond for which the financial or
structural characteristics can vary
depending on whether the issuer
achieves predefined Sustainability,
Acts 2023 271
Environmental, Social and

Governance objectives which
are measured through predefined
Key Performance Indicators
and assessed against predefined
Sustainability Performance Targets.
(B) in item 7 –
(I) in paragraph (a), by deleting the words
“sub-item (b)” and replacing them by the
words “sub-items (aa) and (b)”;
(II) by inserting, after paragraph (a), the
(aa) Subject to sub-item (b),
95 per cent of interest derived by a
Collective Investment Scheme or
a Closed-End Fund licensed or
approved by the Financial Services
Commission established under the
Financial Services Act.
(III) in paragraph (b), by inserting, after the
words “sub-item (a)”, the words “or (aa)”;
(iii) in Sub-part C –
(A) in item 41 –
(I) by repealing paragraph (a) and replacing it
(a) Subject to sub-item (b),
80 per cent of the income, other than
interest, derived by a Collective
Investment Scheme or a Closed End Fund
licensed or approved by the Financial
Services Commission established under
the Financial Services Act.
272 Acts 2023
(II) by inserting, after paragraph (a), the

(aa) Subject to sub-item (b),
80 per cent of income derived by a CIS
manager, CIS administrator, investment
adviser, investment dealer or asset
manager, as the case may be, licensed
or approved by the Financial Services
Commission established under the
Financial Services Act.
(III) in paragraph (b), by deleting the words
“sub-item (a)” and replacing them by the
words “sub-items (a) and (aa)”;
(B) in item 45, by deleting the words “5 succeeding
years” and replacing them by the words
“10 succeeding years”;
(ah) in the Third Schedule –
(i) by repealing Part I and replacing it by the following
Part –
PART I – DEDUCTION FOR DEPENDENT
1. Deduction for dependents
Dependents Amount of deduction (Rs)
One dependent 10,000
Two dependents 90,000
Three dependents 275,000
Four or more dependents 355,000
2. Where a dependent in respect of whom a
deduction is claimed under paragraph 1 is pursuing a
non-sponsored full-time undergraduate or post-graduate
course at a –
(a) tertiary educational institution recognised
by the Tertiary Education Commission
Acts 2023 273
established under the Tertiary Education

Commission Act; or
(b) recognised tertiary educational institution,
outside Mauritius,
the person shall, in addition to the deduction he is
entitled to, be eligible to an additional deduction of
500,000 rupees.
3. No exemption under paragraph 2 shall be
allowed –
(a) where the annual tuition fees, excluding
administration and student union fees,
are less than 34,800 rupees for a child
following an undergraduate course in
Mauritius;
(b) in respect of the same dependent for more
than 6 years.
(ii) by repealing Part II and replacing it by the following
Part –
PART II – RELIEF FOR MEDICAL OR HEALTH
INSURANCE PREMIUM
Column 1 Column 2
Self and dependents Premium allowable (Rs)
Self 25,000
Self and one dependent 25,000 for self +
25,000 for dependent
Self and 2 dependents 25,000 for self +
25,000 for first
dependent + 20,000
for second dependent
274 Acts 2023
Self and 3 dependents 25,000 for self + 25,000

for first dependent +
20,000 for second
dependent + 20,000 for
third dependent
Self and 4 dependents 25,000 for self +25,000
for first dependent +
20,000 for second
dependent + 20,000 for
third dependent +
20,000 for fourth
dependent
(ai) in the Fifth Schedule, by inserting, in the appropriate
alphabetical order, the following new item –
Interior Decorator/Designer
(aj) in the Sixth Schedule, in item 14, by deleting the word
“mechanics” and replacing it by the words “any other person”.
39. Independent Broadcasting Authority Act amended
The Independent Broadcasting Authority Act is amended, in
section 19 –
(a) in subsection (3), by deleting the words “and (3C)” and
replacing them by the words “, (3C) and (3D)”;
(b) by inserting, after subsection (3C), the following new
subsection –
(3D) (a) Subject to paragraph (b), the Authority may
grant a licence specified in item 2B of Part III of the First Schedule
to a company, notwithstanding the fact that the company does
not satisfy the requirements of subsection (3)(h)(ii) and (iii).
(b) No licence shall be granted to a company
that does not satisfy the requirements of subsection (3)(h)(ii)
and (iii) where 20 per cent or more of the shares of which
Acts 2023 275
is owned or controlled, directly or indirectly, by an

individual who, or by another company which, owns or
controls, directly or indirectly, any newspaper or magazine in
Mauritius, or any printing press publishing such newspaper or
magazine in Mauritius.
40. Insolvency Act amended
The Insolvency Act is amended –
(a) in section 158(2), by deleting the word “Repo” and replacing
(b) in section 344, by deleting the words “that the non-insolvent
party” and replacing them by the words “that the insolvent
party”.
41. Insurance Act amended
The Insurance Act is amended –
(a) in section 88(1)(b), by deleting the words “any other
payment” and replacing them by the words “the provision of
such assistance as may be prescribed”;
(b) in section 92, by repealing paragraph (i) and replacing it by
(i) the determination by the managing committee of
payments and assistance from the Compensation
Fund.
42. Land (Duties and Taxes) Act amended
The Land (Duties and Taxes) Act is amended –
(a) in section 4(1A), by repealing paragraph (b) and replacing it
by the following new paragraph –
(b) For the purpose of paragraph (a)(i) –
(i) where the value of the shares
transferred exceeds 200,000 rupees,
276 Acts 2023
the transferor shall submit a

certificate from a professional
accountant as to the value of the
shares transferred;
(ii) land transfer tax shall be levied on
the value declared in the deed or in
the certificate from the professional
accountant, whichever is higher.
(i) in subsection (2), by deleting the words “or any
other deed witnessing the transfer of any property”
and replacing them by the words “, any other deed
witnessing the transfer of any property or certificate
from a professional accountant”;
(ii) in subsection (3E) –
(A) in paragraph (b), by deleting the words
“Chief Registration Officer”, and replacing them
by the words “Principal Registration Officer/
Chief Registration Officer”;
(B) by adding the following new paragraph, the full
stop at the end of paragraph (c) being deleted
and replaced by the words “; and” and the word
“and” at the end of paragraph (b) being deleted –
(d) an officer designated by the
Receiver to act as Secretary.
(iii) by inserting, after subsection (3EC), the following new
subsection –
(3ED) Where 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,
including the valuer referred to in section 28(6)(a),
to advise the Objection Unit.
Acts 2023 277
(iv) in subsection (4)(a), by deleting the words “Mauritius

Revenue Authority Act” and replacing them by the
words “Mauritius Revenue Authority Act and shall,
on the same day, file a copy of the representations with
the Registrar-General”;
(c) in section 51, by inserting, after subsection (3A), the following
new subsection –
(3B) (a) Notwithstanding this Act, where duty and
taxes determined in accordance with section 28, and penalty
claimed thereon pursuant to section 35, and any interest
imposed in relation thereto under section 28, have remained
unpaid as at 31 May 2023, the penalty and interest shall be
waived, provided that –
(i) the duty and taxes are paid not later
than 31 March 2024; and
(ii) at the time of payment, the person
withdraws or formally undertakes
to withdraw any objection
before the Registrar-General,
any representations before the
Assessment Review Committee set
up under the Mauritius Revenue
Authority Act, any appeal before
the Supreme Court or Judicial
Committee of the Privy Council in
relation to the payment of the duty
and taxes.
(b) Paragraph (a) shall not apply to any person –
(i) who has been convicted on or after
1 July 2013 of an offence relating to;
(ii) against whom any civil or criminal
proceedings are pending or
contemplated in relation to any
act of; or
278 Acts 2023
(iii) in relation to whom an enquiry is

being conducted into an act of,
drug trafficking under the Dangerous Drugs Act, firearms

brokering under the Firearms Act, terrorism under the
Prevention of Terrorism Act, money laundering under the
Financial Intelligence and Anti-Money Laundering Act or
corruption under the Prevention of Corruption Act.
(d) in the Tenth Schedule, by inserting, in the appropriate
Wellness-related activities (including traditional medicine)
43. Landlord and Tenant Act amended
The Landlord and Tenant Act is amended, in section 9(10), by
deleting the word “Repo” and replacing it by the word “Key”.
44. Local Government Act amended
The Local Government Act is amended –
(a) in section 10A(1), by deleting the word “date” and replacing
it by the words “next day”;
(i) in subsection (1), by inserting, after the words “which
shall”, the words “, subject to subsection (1A),”;
(ii) by inserting, after subsection (1), the following
new subsection, the existing subsection (1A) being
renumbered as subsection (1B) –
(1A) (a) For the purpose of section 117(6),
the Permits and Business Monitoring Committee
shall comprise 2 additional members who shall be
independent and qualified in the field of architecture,
civil engineering, land use planning, surveying or such
other field as may be prescribed.
Acts 2023 279
(b) The 2 additional members shall be

appointed by the Minister after consultation with the
member’s appropriate registration body.
(c) No person shall be qualified to be a
member under this subsection where he is –
(i) an officer of a local authority;
(ii) a Councillor of a local
authority.
(c) in the Tenth Schedule –
(i) in Part I, by adding the following new item –
7. Halls and buildings owned by a religious
institution.
(ii) in Part II, in item 1, by inserting, after the words
“immovable property”, the words “, except halls and
buildings”.
45. Mauritius Cane Industry Authority Act amended
The Mauritius Cane Industry Authority Act is amended,
in section 28(5)(b), by deleting the word “Repo” and replacing it by
the word “Key”.
46. Mauritius Institute of Education Act amended
The Mauritius Institute of Education Act is amended –
(a) in section 10(3) –
(i) by repealing paragraph (b);
(ii) in paragraph (k), by deleting the figure “5” and
replacing it by the figure “6”;
(b) in section 11(4), by inserting, after paragraph (d), the following
new paragraph –
(da) the Director of the Special
Education Needs Authority;
280 Acts 2023
47. Mauritius Qualifications Authority Act amended
The Mauritius Qualifications Authority Act is amended –

“National Credit Value and Transfer System” means the
National Credit Value and Transfer System developed and
issued under section 18 of the Higher Education Act;
“TVET” means Technical and Vocational Education and
Training;
(b) in section 5, by inserting, after paragraph (h), the following
new paragraphs –
(ha) to approve and recognise micro-credentials in
TVET;
(hb) to monitor the implementation of the National
Credit Value and Transfer System in TVET
under the National Qualifications Framework to
facilitate mobility and lifelong learning;
(c) in section 18(2), by inserting, after paragraph (ca), the

following new paragraphs –
(cb) for matters relating to, including procedure
for, approval and recognition of micro-
credentials in TVET;
(cc) for matters relating to, including procedure
for, recognition and equivalence of
qualifications in TVET;
(cd) for the implementation of the National
Credit Value and Transfer System in
TVET under the National Qualifications
Framework;
Acts 2023 281
48. Mauritius Revenue Authority Act amended

The Mauritius Revenue Authority Act is amended –
(a) by inserting, after section 11, the following new section –
11A. Appointment of technical experts
For the purpose of administering revenue laws, the
Director-General or any officer authorised by him may retain
the services of an expert in a technical field or the services of
a specialised agency.
(b) in section 15, by inserting, after subsection (1), the following
new subsection –
(1A) For the purpose of subsection (1)(b), the officer
assigned to the Fiscal Investigations Department may be
accompanied by an expert or the representative of a specialised
agency whose services have been retained under section 11A.
(c) in section 21J(1), by deleting the words “(Contrainte) to issue
against a debtor in respect of tax owed by him” and replacing
them by the words “declaring that the Compulsory Notice
(Contrainte), made by the Director-General against a debtor
in respect of tax owed by him, be made executory”;
(d) in section 28, by adding the following new subsection –
(22) (a) Subject to paragraphs (b) and (c), where
tax arrears outstanding as at 2 June 2023 under the Income
Tax Act, the Value Added Tax Act or the Gambling Regulatory
Authority Act are fully paid on or before 31 March 2024,
any penalty and interest included in the tax arrears shall be
reduced by 100 per cent, provided that an application for
the reduction is made to the Director-General on or before
31 December 2023.
(b) Paragraph (a) shall not apply to any person –
(i) who has been convicted of an
offence on or after 1 July 2012;
282 Acts 2023
(ii) against whom there are any pending

or contemplated civil or criminal
proceedings; or
(iii) who is the subject matter of an
enquiry relating to –
(A) drug trafficking under the
Dangerous Drugs Act;
(B) arms trafficking;
(C) an offence related to terrorism
under the Prevention of
Terrorism Act;
(D) money laundering under
the Financial Intelligence
and Anti-Money Laundering
Act; or
(E) a corruption offence under the
Prevention of Corruption Act.
“tax arrears”–
(a) means the tax, penalty and interest
due under an assessment issued
or a return submitted under the
Gambling Regulatory Authority
Act, the Income Tax Act or the
Value Added Tax Act; but
(b) does not include any tax due under
an assessment in respect of which
proceedings before the Assessment
Review Committee, the Supreme
Court or the Judicial Committee
of the Privy Council were pending
on 2 June 2023, unless the action
leading to the proceedings is
Acts 2023 283
withdrawn before the date on

which the application is made to the
Director-General under paragraph (a).
(e) in the First Schedule, by inserting, after the words
“Social Contribution and Social Benefits Act 2021, in so far
as it relates to Part II”, the words “and Part III”;
(f) in the Fifth Schedule –
(i) in the item “Customs Act”, by deleting the
words “19(3B),” and “20(3B),” and replacing them
by the words “19,” and “20,”, respectively;
(ii) in the item “Customs Regulations 1989”, by
deleting the words “22,” and replacing them by the
words “22, 29(5)(c),”;
(iii) in the item “Excise Act”, by deleting the words “5(5),”
and replacing them by the words “5(4),”.
49. Meat Act amended
The Meat Act is amended, in section 4 –
(a) in paragraph (b), by deleting the words “for slaughter” and
replacing them by the words “for slaughter, resale or slaughter
and resale”;
(b) by adding the following new paragraph, the full stop at the end
of paragraph (d) being deleted and replaced by a semicolon –
(e) purchase and import breeding animals, namely
livestock, for resale.
50. Medical Council Act amended
The Medical Council Act is amended –
“Code of Practice or Clinical Guidelines”;
284 Acts 2023

“Clinical Guidelines” means the guidelines established
under section 12(ca);
(b) in section 4(1), by inserting, after paragraph (c), the following
new paragraph –
(ca) a representative of the Ministry responsible
(c) in section 9(1), by deleting the word “Eleven” and replacing
it by the word “Thirteen”;
(d) in section 12, by inserting, after paragraph (c), the following
new paragraph –
(ca) establish Clinical Guidelines for the medical
profession with a view to improving and
enhancing the quality of care given to
patients, and monitor compliance with such
guidelines;
(e) in section 15(3) –
(i) by lettering the existing provision as paragraph (a);
(ii) in the newly lettered paragraph (a), by inserting, after
the words “Prime Minister”, the words “for a period of
3 years”;
(iii) by adding the following new paragraphs –
(b) Any person appointed under
paragraph (a) may be eligible for reappointment.
Acts 2023 285
(c) Any person who has, prior to the

commencement of this paragraph, been appointed
under paragraph (a) shall, on the commencement of this
paragraph, continue in office for a period of 3 years.
(i) in subsection (4)(b), by deleting the words “receipt
of the application” and replacing them by the words
“entry in the register”;
the date of receipt of the application” and replacing them
by the words “21 days from the date of such refusal”;
shall be determined within 30 working days of the
effective date.
determined within 30 working days of the effective date,
the application shall be deemed to have been granted.
(i) by repealing subsections (3) and (4) and replacing them
by the following subsections –
registered under this section shall make an application
to the Registrar.
(4) An applicant under subsection (3) shall,
together with his application, submit the information
and documents referred to in subsection (1)(a) and
section 21(2).
(ii) in subsection (7), by deleting the words “receipt of
the application” and replacing them by the words
“such refusal”;
286 Acts 2023

shall be determined within 30 working days of the
effective date.
granted.
(h) in section 42(2)(b), by repealing subparagraph (ii) and
replacing it by the following subparagraph –
(ii) the Code of Practice and
Clinical Guidelines; and
51. Merchant Shipping Act amended
The Merchant Shipping Act is amended –
subsection –
(1A) Where loss of life, or serious injury to any
person occurs as a result of a shipping casualty, the
Director or a surveyor designated by him shall hold a
preliminary inquiry into the casualty or injury and may,
for that purpose, exercise any powers conferred under
section 8(1) and such additional power as the Minister
may confer upon the Director or surveyor, as the case
may be, for the preliminary inquiry.
(b) in section 140, by repealing subsection (1) and replacing it by
(1) (a) Where any vessel is sunk, wrecked or
stranded within the territorial sea of Mauritius but outside the
Acts 2023 287
limits of any Port in such manner as to become or be likely

to become an obstruction or danger to navigation, the master,
owner, operator or agent shall raise, remove or destroy the
vessel within such period as the Director may direct.
(b) Except for wrecks found within the limits
of any Port, where the master, owner, operator or agent of
the vessel fails to remove the vessel from the territorial sea
of Mauritius within the period as the Director may direct
or where the wreck is deemed to have been abandoned, the
Receiver may exercise any of the powers conferred under
subsection (2).

new subsection –
(1A) The owner, operator, master or agent of a ship
shall, within 48 hours from the occurrence of a maritime
casualty, conclude a contract with salvors for necessary and
adequate salvage operations in accordance with this Act.
(2) Where a ship fails to comply with
section 25(1) or (2), the person referred to in subsection
(1) shall commit an offence and shall, on conviction,
be liable to pay a fine not exceeding 50 million rupees.
and replacing them by the words “5 million rupees”;
(iii) in subsection (4), by deleting the words “50,000 rupees”
(iv) in subsection (5), by deleting the words “500,000 rupees”
and replacing them by the words “50 million rupees”;
288 Acts 2023
(v) in subsection (8) –

(A) by repealing paragraph (n) and replacing it by
(n) being a seafarer, fails to
comply with the master’s
instructions for the safety of
the ship, neglects his duty or
assaults any member of the
crew;
(B) by deleting the words “not exceeding
50,000 rupees” and replacing them by the
words “of not less than one million rupees”;
(vi) by adding the following new subsections –
(8A) Any person who abandons a ship,
including a wrecked ship, shall commit an offence and
shall, on conviction, be liable to a fine not exceeding
50 million rupees and to imprisonment for a term of not
less than 5 years.
(8B) Any owner, operator, master or agent
of a ship who fails to comply with section 146(1A)
shall commit an offence and shall, on conviction,
be liable to a fine not exceeding 5 million rupees and
to imprisonment for a term of not less than 2 years.
(8C) Any master, owner or operator of a ship
who, willfully or negligently, operates a vessel in a
manner that –
(a) causes damage to any living
or non-living natural resource
or man-made structure within
Mauritius; or
(b) it causes a threat to the national
security of Mauritius,
shall commit an offence and shall, on conviction, be
liable to a fine not exceeding 100 million rupees and to
penal servitude for a term not exceeding 60 years.
Acts 2023 289

(i) by deleting the heading and replacing it by the
following heading –
222. Recovery of Government expenses, fines
and judgement debts from ship owners
(ii) by adding the following new subsection, the existing
provision being numbered as subsection (1) –
(2) Where a ship has caused any maritime
casualty or other incident which may reasonably
be expected to result in damage to the environment
or to represent a hazard to safety of navigation
or has caused damage to the environment, all
expenses incurred by the Government of Mauritius
in taking preventive measures to protect the
environment or mitigate such hazards or for the
clean up operations after an oil spill shall be borne
by the owner, agent, operator or insurer of the ship.
52. Morcellement Act amended
The Morcellement Act is amended –
(a) in section 3, by adding the following new subsection –
(4) Section 9 shall not apply to such entity as
specified in the Third Schedule.
(b) by adding the following new Schedule –
THIRD SCHEDULE
[Section 9]
Mauritius Investment Corporation Ltd.
53. National Agricultural Products Regulatory Office Act amended
The National Agricultural Products Regulatory Office Act is
amended, in section 2 –
(a) by deleting the definition of “tea” and replacing it by the
following definition –
“tea” means the camellia sinensis plant or any part thereof;
290 Acts 2023
(b) in the definition of “tobacco”, by deleting the words “species

nicotiana tabacum or nicotiana rustica” and replacing them
by the words “nicotiana species”.
54. National Employment Act amended
The National Employment Act is amended, in section 10(2), by

deleting the words “3 times” and replacing them by the words “2 times”.
55. National Identity Card Act amended
The National Identity Card Act is amended –

(i) by deleting the definition of “identity card” and
“identity card” means a card issued under section 5(1);
following new definitions, the full stop at the end of the
definition of “Registrar” being deleted and replaced by
a semicolon –
“digital wallet” means a digital application issued by
the National Identity Card Unit to store such digital
documents as may be prescribed;
“Mobile ID” means the digital identity document
which the holder of an identity card may register under
section 5(2B) and which is stored in the digital wallet;
“MNIC System” means the hardware, software and
infrastructure for the registration, personalisation,
issuance and post-issuance of the identity card and
Mobile ID;
“Unit” means the National Identity Card Unit referred
to in section 2A.
Acts 2023 291
(b) by inserting, after section 2, the following new sections –

2A. National Identity Card Unit
(1) There shall be, under the purview of the
Prime Minister’s Office, a National Identity Card Unit.
(2) There shall be a Head of the National Identity
Card Unit who shall be responsible for the operational
management of the Unit.
(3) The Head of the Unit shall, in the discharge of
his functions and exercise of his powers, consult the Registrar
as and when required in matters relating to the civil status of
a person.
(4) The Unit shall –
(a) ensure the formulation and implementation
of adequate security measures for all
aspects of and related to the MNIC
System;
(b) keep under periodic review the
organisational and security measures
implemented in relation to all aspects of
and related to the MNIC System;
(c) cause independent security audits of the
MNIC System to be carried out by an
independent body;
(d) implement the recommendations made
by the independent body having carried
out the independent security audit of the
MNIC System;
(e) have such functions and powers as
may be determined by the Secretary for
Home Affairs for the administrative and
functional efficiency of the organisational
framework relating to the MNIC System.
292 Acts 2023
2B. Staff of National Identity Card Unit

(1) (a) The Secretary to Cabinet and Head of
the Civil Service may, subject to the approval of the Public
Service Commission, designate –
(i) a suitably qualified public officer or
person to head the Unit;
(ii) such public officers or persons as
may be necessary to assist the Unit.
(b) The Secretary to Cabinet and Head of
the Civil Service may employ on contract, on such terms
and conditions as he may determine, such suitably qualified
persons, as may be necessary to assist the Unit in the proper
discharge of its functions.
2C. Independent Security Audits
The National Identity Card Unit shall appoint, on such
terms and conditions as may be prescribed, an independent
body to carry out, at such intervals, as may be prescribed,
an independent security audit of the MNIC System for the
purpose of assessing the adequacy of the security measures
implemented in relation to the MNIC System.
(c) in section 3(1), by deleting the word “Registrar” and replacing
it by the words “Head of the Unit”;
(d) in section 4, by deleting the word “Registrar” wherever it
appears and replacing it by the words “Head of the Unit”;
(i) by inserting, after subsection (2A), the following new
subsections –
(2B) Every holder of an identity card may,
through such electronic format as may be prescribed,
register for a Mobile ID.
(2C) Every Mobile ID shall contain and display
such information as may be prescribed.
Acts 2023 293
(ii) in subsection (3), by inserting, after the word “card”,

the words “and Mobile ID”;
(5) Every identity card and Mobile ID shall
have such necessary security features as the Unit
may determine for the prevention of tampering of
information contained on or in the identity card or
Mobile ID.
(f) in section 6(1), by deleting the word “Registrar” and
replacing it by the words “Head of the Unit or in such
manner as may be prescribed”;
(i) in the heading, by adding the words “or Mobile ID”;
(ii) by inserting, after the words “identity card”, wherever
they appear, the words “or Mobile ID”;
(h) in section 7A –
(ii) in the newly numbered subsection (1), by deleting
the word “Registrar” and replacing it by the words
“Head of the Unit”;
(iii) by adding the following new subsections –
(2) Any holder of an identity card who loses
or misplaces his identity card shall report the matter to
the Police and the Head of the Unit in such manner and
within such time as may be prescribed.
(3) The Head of the Unit shall, upon a report
made to him under subsection (2), deactivate the
identity card.
(i) by inserting, after section 7A, the following new section –
7B. Lost or mislaid Mobile ID
Any person who loses or misplaces a device storing his
Mobile ID shall deactivate his Mobile ID within such time
and in such manner as may be prescribed.
294 Acts 2023
(j) in section 8 –
(A) by inserting, after paragraph (c), the following
new paragraph, the comma at the end of
paragraph (c) being deleted and replaced by
the words “; or” and the word “or” at the end of
paragraph (b) being deleted –
(d) was issued to a person who
is no longer a citizen of
Mauritius as a result of a
deprivation or renunciation
of his Mauritian citizenship
under the Mauritius
Citizenship Act;
(B) by adding the following new subsections –
(3) The Head of the Unit shall, upon
the registration of death of a person, cancel the
identity card belonging to that person.
(4) Where an identity card has been
cancelled under subsection (1) or (3), the Head
of the Unit shall deactivate the Mobile ID
registered and corresponding to that identity
card, if any.
(k) in section 9(1)(f), by inserting, after the word “possession”,
the words “or makes use of”;
(l) in section 10, by repealing subsection (3) and replacing it by
(3) Regulations made under subsection (1) may
provide for –
(a) the levying of fees and the taking of
charges;
Acts 2023 295
(b) card characteristics;

(c) card usage; and
(d) Mobile ID.
(m) in section 11, by deleting the word “Registrar” and replacing
it by the words “Head of the Unit”.
56. National Pensions Act amended
The National Pensions Act is amended –
(a) in section 7(1)(b), by adding the following new subparagraph,

the full stop at the end of subparagraph (iii) being deleted and
replaced by the words “; or” and the word “or” at the end of
subparagraph (ii) being deleted –
(iv) a basic retirement pension.
(b) by inserting, after section 23B, the following new section –
23C. Transfer of accumulated benefits
Where an officer of such organisation as may be
prescribed who was an insured person is –
(a) redeployed in the public service, in accordance
with a Government decision; and
(b) where the Government has approved that his
past service be reckoned as pensionable service,
his accumulated benefits in respect of pension points accrued
under the Fund shall be transferred to the Government for
payment of his pension benefits under the Pensions Act on his
final retirement or death, as the case may be.
(c) in the Second Schedule –
(i) in item 1, in the third column –
(A) in paragraph (a), by deleting the figure “10,000”
and replacing it by the figure “11,000”;
296 Acts 2023
(B) in paragraph (b), by deleting the figure “17,710”

(C) in paragraph (c), by deleting the figure “22,710”
(ii) in item 2, in the third column, by deleting the figure
“10,000” and replacing it by the figure “11,000”;
(iii) in item 3, in the third column –
(A) in paragraph (a), by deleting the figure “9,000”
(B) in paragraph (b), by deleting the figure “9,000”
(C) in paragraph (c), by deleting the figure “9,000”
(iv) in item 5, in the third column –
(A) in paragraph (a), by deleting the figure “1600”
(B) in paragraph (b), by deleting the figure “1700”
(C) in paragraph (c), by deleting the figure “1700”
(v) in item 6, in the third column, by deleting the figure
“10,000” and replacing it by the figure “11,000”;
(d) by repealing the Sixth Schedule and replacing it by the Sixth

Schedule set out in the Ninth Schedule to this Act.
57. National Wage Consultative Council Act amended
The National Wage Consultative Council Act is amended,

in section 6(1), in paragraph (g), by deleting the words “5 years” and
replacing them by the words “5 years or at such earlier date as may
be prescribed”.
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58. Non-Citizens (Employment Restriction) Act amended
The Non-Citizens (Employment Restriction) Act is amended, by

repealing section 4 and replacing it by the following section –
4. Work permits
(1) An application for a permit or for the renewal of a
permit shall be made to the Minister, through NELS.
(2) (a) An application under subsection (1) shall be
made in accordance with the guidelines issued by the Ministry.
(b) The guidelines referred to in paragraph (a) shall
be available for consultation at the Ministry and shall be posted on
the website of the Ministry.
(3) The Minister may, in his absolute discretion, grant or
reject an application made under subsection (1).
(4) (a) Where an application is complete, the applicant
shall pay such processing fee as the Ministry may determine.
(b) For the purpose of paragraph (a), an application
is complete where all the relevant information and documents are
submitted, including the payment of the processing fee.
(5) An application made under subsection (1) shall be
deemed to have been granted if the application is not determined
within 30 working days from the date of the complete application,
unless the applicant has received, during that period, a notification
from the Ministry that the application is still under consideration.
(6) Where the Minister grants an application made under
subsection (1), the applicant shall, within 30 days of the decision
of the Minister, pay such fee as the Ministry may determine, failing
which the application shall lapse.
(7) On payment of the fee under subsection (6), the
Minister shall immediately issue the permit or renewed permit
subject to such conditions as may be specified in the permit.
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(8) (a) This section shall not apply –

(i) to the holder of an occupation permit
issued under the Immigration Act 2022;
(ii) to a non-citizen coming to serve in
Government to service the public sector
within the SERVICE TO MAURITIUS
PROGRAMME for a period not exceeding
3 years and who is registered with the
Economic Development Board under the
Economic Development Board Act 2017; or
(iii) to a victim of trafficking, a presumed
victim of trafficking or a non-citizen in a
stranded situation, to whom the Minister
may grant, at his discretion, a special
permit subject to such conditions and
for such duration as he may consider
appropriate.
(b) In paragraph (a)(iii) –

“stranded situation” includes a situation arising
as a consequence of closure of a factory or
enterprise or ill-treatment by an employer,
leading to a sudden loss of means of subsistence,
income or lodging;
“victim of trafficking” has the same meaning as
in the Combating of Trafficking in Persons Act.
(9) Every permit issued or renewed by the Minister –
(a) may be varied or cancelled; and
(b) shall be subject to the condition that the holder
of the permit shall not remain, or seek to remain,
in Mauritius where the permit is no longer valid,
unless another permit is issued in relation to him.
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(10) Notwithstanding any other enactment, a non-citizen

who contravenes the condition specified in subsection (9)(b) shall
be a prohibited immigrant for the purposes of the Immigration
Act 2022.
“NELS” means the National Electronic Licensing
System referred to in section 27A of the Economic
Development Board Act;
(12) (a) Subject to paragraph (b), this section, insofar
as it relates to an application for a permit, shall come into operation
on 1 October 2023.
(b) This section, insofar as it relates to an
application for the renewal of a permit, shall come into operation on
31 January 2024 and any application for the renewal of a permit
made prior to 31 January 2024 shall be dealt in accordance with
the repealed section 4(2)(aa) to (ac).
59. Non-Citizens (Property Restriction) Act amended
The Non-Citizens (Property Restriction) Act is amended, in section 3 –
(a) in subsection (3) –
(i) in paragraph (c)(iii), by deleting the words “or Smart
(ii) by repealing paragraph (d) and replacing it by the
(d) in the case of a non-citizen who is a
resident pursuant to the Immigration
Act 2022, purchases or otherwise
acquires, with the approval of the
Minister, a residential property,
other than a property referred to in
subsection (3A), provided that –
(i) the non-citizen has not
acquired the status of resident
300 Acts 2023
by virtue of him being the

spouse, dependent child,
parent or other dependent of
the holder of a permit under
the Immigration Act 2022;
(ii) only one property is
purchased or otherwise
acquired by the non- citizen;
(iii) the purchase price is not less
than 500,000 US dollars or its
equivalent in any other hard
convertible foreign currency,
or in such other amount as
may be prescribed; and
(iv) any additional duty leviable
under Part IIA of the
Registration Duty Act is paid.
(b) by inserting, after subsection (3), the following new

subsection, the existing subsection (3A) being renumbered as
subsection (3B) –
(3A) The following shall, under subsection (3)(d),
not apply to –
(a) a property referred to in paragraphs (ba),
(c)(iii), (v), (vi) and (vii);
(b) a residential property situated on State
land, including Pas Géométriques;
(c) a bare land or serviced land exceeding
0.5276 hectare (1.25 arpent); or
(d) a standalone residential property
constructed on an extent of land exceeding
0.5276 hectare (1.25 arpent);
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60. Nursing Council Act amended

The Nursing Council Act is amended –
“Code of Practice or Nursing Procedures-Clinical
Guidelines”;
(ii) by inserting, in the appropriate alphabetical order,
the following new definitions –
“Nursing Procedures-Clinical Guidelines” means the
guidelines established under section 12(fa);
(A) in paragraph (a), by deleting the words “12 persons”
and replacing them by the words “15 persons”;
(B) by inserting, after paragraph (d), the following
new paragraph –
(da) a representative of the
Ministry responsible for the
subject of finance;
subsection –
(1A) The 15 members to be elected under
subsection (1)(a) shall apply with respect to the
next election of members of the Council and every
subsequent election.
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(c) in section 9(1), by deleting the word “Ten” and replacing it by

the word “Eleven”;
(d) in section 12, by inserting, after paragraph (f), the following
new paragraph –
(fa) establish Nursing Procedures-Clinical Guidelines
for the nursing and midwifery professions with a
view to improving and enhancing the quality of
care given to patients, and monitor compliance
with such guidelines;
(4) (a) Any person appointed under subsection (1)
shall hold office for a period of 3 years and may be eligible for
reappointment.
commencement of this subsection, been appointed under
subsection (1) shall, on the commencement of this subsection,
continue in office for a period of 3 years.
(i) in subsection (4), by adding the following new
paragraph, the existing paragraph being lettered as
paragraph (a) –
(b) Where the name of the applicant is entered
in the appropriate register pursuant to paragraph (a), the
Registrar shall, not later than 21 days from the date of
the entry in the register, notify the applicant in writing
of his registration.
“the Registrar shall”, the words “, not later than
21 days after the refusal,”;
Acts 2023 303

(8) (a) An application under this
section shall, within 30 working days of the effective
date, be determined.
granted.
(g) in section 26, by adding the following new subsections, the
registered under this section shall make an application to the
Registrar.
(3) Where the Registrar is satisfied that an
applicant qualifies for registration under this section, he shall
temporarily register the applicant.
(4) Where the Registrar does not register an applicant
under subsection (3), the Registrar shall refer the application
to the Council for its decision.
(5) Where the Council refuses an application, the
Registrar shall, not later than 21 days from the date of refusal,
notify the applicant accordingly, stating the reasons for the
refusal.
(6) (a) An application under this section shall,
within 30 working days of the effective date, be determined.
(b) Where an application is not determined
within 30 working days of the effective date, the application
shall be deemed to have been granted.
(h) in section 40(1), by repealing paragraph (e) and replacing it
(e) provide for the Code of Practice and
Nursing Procedures-Clinical Guidelines;
304 Acts 2023
61. Occupational Safety and Health (Amendment) Act 2022 amended

The Occupational Safety and Health (Amendment) Act 2022 is
amended, in section 6, by repealing paragraph (b) and replacing it by the
(b) by adding the following new subsections –
(4) For the purpose of improving safety and
health and implementing adequate preventive and
protective safety and health measures at the place of
work, the employer shall –
(a) before and during the conduct of a
risk assessment –
(i) consult the representative of
employees who sits on the
safety and health committee
or the safety and health
collaboration committee, or
any relevant employee, for
the proper identification of
hazards;
(ii) provide appropriate
information and regular
training on occupational
safety and health to the
representative of employees
who sits on the safety and
health committee or the safety
and health collaboration
committee and all his
employees so as to ensure
that they are aware of –
(A) the hazards and risks to
which they are exposed
or might be exposed
whilst at work;
Acts 2023 305
(B) the preventive and

protective measures
to be taken to prevent
them from being
affected; and
(C) the need to inform
the employer or his
representative or any
other relevant person
of any hazard or risk
at the place of work;
(b) on a written request made by
a representative of employees
who sits on the safety and health
committee or the safety and health
collaboration committee, or any
employee, forthwith communicate
to the representative or the
employee, as the case may be, the
relevant part of the report of the risk
assessment; and
(c) at the written request of any
representative of employees
who sits on the safety and health
committee or the safety and health
collaboration committee or any
employee, examine, within a
reasonable delay, the whole or any
part of the risk assessment report
at the level of either the safety and
health committee or the safety and
health collaboration committee.
(5) The employer shall ensure that any
training on occupational safety and health provided to
306 Acts 2023
his employees is conducted by the Safety and Health

Officer employed by him or any other competent
person, and proper records thereof are kept.
(6) The employer shall ensure that the final
report of any risk assessment carried out –
(a) is duly signed and dated by him or
his representative; and
(b) mentions the names and status of
all the persons who have carried out
the risk assessment.
(7) (a) Any employer who has not less
than 5 nor more than 49 employees shall –
(i) set up a safety and health
collaboration committee
which shall be chaired by the
employer or his representative
and comprise of at least
2 members representing
equally the employer and the
employees; and
(ii) hold meetings of the safety
and health collaboration
committee once every
2 months, or earlier whenever
required, and keep proper
records thereof.
(b) The representative of employees
under paragraph (a)(i) shall be appointed by the
employees.
(8) Every employer may co-opt any competent
person to advise him on safety and health matters
during the safety and health committee meetings or the
safety and health collaboration committee meetings.
Acts 2023 307
(9) (a) Any representative of employees

who sits on the safety and health committee or the
safety and health collaboration committee, or any
employee provided with any document or information
under subsection (4) may consult another competent
person for clarification or advice thereon.
(b) Any person who receives any
document or information under paragraph (a) shall
ensure confidentiality of such document or information.
“safety and health collaboration
committee” means the committee set up
under subsection (7).
62. Ombudsperson for Financial Services Act amended
The Ombudsperson for Financial Services Act is amended, in

section 2, in the definition of “financial services”, in paragraph (c),
by adding the following new subparagraph –
(iv) services not licensed or regulated by the central bank or

the Commission;
63. Pensions Act amended
The Pensions Act is amended –

“Group Life Insurance” means an insurance cover with
SICOM to provide for the payment of –
(a) a gratuity of an amount not exceeding the total of the
annual pensionable emoluments of a participant under
regulation 19A(3)(a) of the Pensions Regulations 1951;
308 Acts 2023
(b) a gratuity of an amount not exceeding the total of the

annual pensionable emoluments of a participant and
the pension payable under regulation 19A(4) of the
Pensions Regulations 1951;
(b) in section 21A, by adding the following new subsection –
(3) Any transfer value brought into the individual
account of the participant under subsection (1) or (2), as the
case may be, shall be dealt with in such manner as may be
prescribed.
(c) in section 23(4), by deleting the words “administration of
the individual account” and replacing them by the words
“administration of the individual account and for payment of
premiums in respect of the Group Life Insurance”.
64. Pharmacy Act amended
The Pharmacy Act is amended, by inserting, after section 36C, the
following new sections –
36D. Registration of locally manufactured pharmaceutical
products manufactured under technology transfer agreement
(1) Notwithstanding section 36C, any pharmaceutical
product manufactured locally under a technology transfer agreement
with a foreign manufacturing plant which is compliant with the
good manufacturing practices of the World Health Organization
(WHO GMP) shall be eligible for registration in Mauritius.
(2) Any person who wishes to register a locally manufactured
pharmaceutical product pursuant to subsection (1) shall make an
application to the Board, which shall be accompanied by –
(a) the batch manufacturing record of the
pharmaceutical product;
(b) a certificate of analysis issued by a laboratory
approved by the European Union regarding the
pharmaceutical product;
Acts 2023 309
(c) a copy of the technology transfer agreement

signed between the local manufacturing plant
and the foreign manufacturing plant;
(d) such non-refundable processing fee as may be
prescribed.
(3) (a) The Board may, within 21 working days from
receipt of an application under subsection (2), grant or reject the
application.
(b) Where the Board grants an application made
under subsection (2), it shall –
(i) register the locally manufactured
pharmaceutical product on payment by
the applicant of such registration fee as
may be prescribed; and
(ii) issue to the applicant, subject to such
terms and conditions as it may determine,
a certificate of registration in such form as
may be prescribed.
(c) Where the Board rejects an application made
under subsection (2), it shall notify the applicant of the reasons for
its decision.
(4) A certificate of registration which is issued under
this section shall be valid for a period of one year as from the date
specified on the certificate of registration and may be renewed
annually on payment of the prescribed fee.
(5) The holder of a certificate of registration of a locally
manufactured registered pharmaceutical product shall inform the
Board and pay such prescribed fee for any change in the characteristics
and extension in range of the registered pharmaceutical product.
(6) For the purpose of this section, any locally
manufactured pharmaceutical product shall be deemed to be
registered with the Board.
310 Acts 2023
36E. Public procurement of locally manufactured pharmaceutical

products
(1) For the purpose of a bid exercise conducted by a public
body under the Public Procurement Act, it shall not be permissible
to exclude a locally manufactured product duly registered with the
Board from being tendered.
(2) In the event that a bid exercise provides for registration
with a foreign authority, a locally manufactured pharmaceutical
product duly registered with the Board shall be deemed to be
equivalent to a product registered with that foreign authority.
65. Ports Act amended
The Ports Act is amended –
(a) in section 21(2), by deleting the words “50,000 rupees”
(b) in section 32(4), by deleting the words “10,000 rupees” and
replacing them by the words “100,000 rupees”;
(c) in section 35(5), by deleting the words “10,000 rupees” and
(i) in subsection (1), by deleting the words “10,000 rupees”
(3) If any polluting substance or waste is
discharged into a port or deposited on port premises
without the consent of the Authority, the person who
caused or permitted the discharge or deposit, or the
owner or master of a vessel from which the discharge
occurred, shall be liable to pay to the Authority –
(a) the costs incurred by the Authority
Acts 2023 311
for the emergency and remedial

measures taken in removing or
eliminating the polluting substance
or waste and in remedying any
damage caused; and
(b) such penalty fee as may be
prescribed.
(e) in section 57(3), by deleting the words “10,000 rupees” and
(i) in subsection (2), by deleting the words “50,000 rupees”
(g) in section 60(3), by deleting the words “150,000 rupees” and
replacing them by the words “one million rupees”;
(h) in section 63(6), by deleting the words “10,000 rupees” and
(i) in section 64(4), by deleting the words “10,000 rupees” and
(j) in section 65(2)(c), by deleting the words “10,000 rupees”
(k) in section 66(1), by deleting the words “150,000 rupees” and
replacing them by the words “one million rupees”.
66. Private Pension Schemes Act amended
The Private Pension Schemes Act is amended –
(i) in subsection (1), by inserting after the word “person”,
the words “to an insurance company through an annuity
buyout”;
312 Acts 2023

“person” means a scheme, whether or not
sponsored by an employer or more than one
employer, which is established under the laws
of Mauritius, with the primary objective of
providing to the beneficiary on retirement –
(a) a monthly pension; or
(b) a lump sum payment not exceeding
one quarter of the annual pension
and a monthly reduced pension.
(b) in section 48A –
(i) in subsection (1), by inserting, after paragraph (b), the
following new paragraph, the comma at the end of
paragraph (b) being deleted and replaced by the words
“; or” and the word “or” at the end of paragraph (a)
being deleted –
(c) where, in the event of death, the
total accrued pension benefits of the
beneficiary have not been claimed
by the beneficiary’s assignee, legal
heirs or legal representative, for
7 years or more,
“beneficiary”, wherever it appears, the words “, assignee,
legal heirs or legal representative, as the case may be,’’;
(iii) in subsection (3), by inserting, after the word “owner”,
the words “, his legal representative”;
(c) in section 55(2), by adding the following new paragraph, the
full stop at the end of paragraph (d) being deleted and replaced
by a semicolon –
(e) provide for a regulatory framework for the
setting up of Private Pension Schemes to
provide pension coverage to persons who
work in the informal sector.
Acts 2023 313
67. Public Debt Management Act amended
The Public Debt Management Act is amended –

7. Public sector debt ceiling
(1) For the purpose of calculating the ceiling of
public sector debt under this section, section 6(1) shall apply.
(2) Subject to this section, the total outstanding
amount of public sector debt shall, at the end of each fiscal year,
not exceed the percentage, as specified in the Schedule, of the
Gross Domestic Product (GDP) at current market prices for
that fiscal year and which shall be considered as the fiscal anchor.
(3) Subsection (2) shall not apply in case –
(a) of natural disasters or other emergencies
requiring exceptional expenditure;
(b) where a large investment project in the
public sector is deemed by Cabinet to be
timely and prudent; or
(c) of general economic slow-down requiring
fiscal stimulus.
(b) in section 12, by adding the following new paragraph, the full
stop at the end of paragraph (b) being deleted and replaced
by a semicolon –
(c) by regulations, amend the Schedule.
(c) by adding the following new Schedule –
SCHEDULE
[Section 7]
80 per cent
_______________
314 Acts 2023
68. Public-Private Partnership Act amended

The Public-Private Partnership Act is amended, in section 3D –
(a) in the heading, by deleting the words “short-term”;
(b) in subsection (1), by repealing paragraph (b) and replacing it
(b) a consultant, by direct procurement up
to a prescribed value, or by any other
procurement method above the prescribed
value.
(c) in subsection (2), by deleting the words “short-term”.
69. Public Procurement Act amended
The Public Procurement Act is amended –
(i) by deleting the definitions “exempt organisation”, “local
authority”, “prescribed amount” and “public body”;
(ii) in the definition of “public official”, by repealing
paragraph (b), the word “or” being added at the end of
paragraph (a);
(iii) by inserting, in the appropriate alphabetical order, the
“local authority” has the same meaning as in the Local
Government Act;
“prescribed amount” means such amount as may be
prescribed;
“public body” –
(a) means a Ministry, a Government department,
the National Assembly, the Rodrigues Regional
Assembly and a Department of the Rodrigues
Regional Assembly; and
Acts 2023 315
(b) includes –
(i) a local authority; and
(ii) such statutory body and Government
company as may be prescribed;
“Ministry”, in so far as it relates to sections 4 and 5,
means the Ministry responsible for the subject of finance;
“statutory body” means a body incorporated by an Act;
(i) in subsection (2), by deleting the words “, other than an
exempt organisation”;
(ii) by repealing subsection (2A);
(c) by repealing section 3A and replacing it by the following
section –
3A. Non-application of Parts III, IV, V and VI
(1) Parts III, IV, V except for section 28(3) and VI
shall not apply to –
(a) the procurement of such goods, works,
consultancy or other services as may be
prescribed;
(b) such public body, with regard to the
procurement of such goods, works,
consultancy or other services, as may be
prescribed.
(2) Where appropriate, a public body shall, for the
purpose of subsection (1), establish its own procurement rules.
(d) in section 5, by repealing subsection (1) and replacing it by
(1) The Ministry shall recruit, on contract basis,
the professional staff for the Policy Office composed of
persons of high integrity, with substantial experience in the
field of procurement, including legal, financial, engineering,
information technology or administrative matters.
316 Acts 2023
(e) in section 15(1)(a), by adding the following new paragraph,

the word “and” at the end of paragraph (viii) being deleted
and replaced by the word “or” and the word “or” at the end of
paragraph (vii) being deleted –
(ix) low value procurement; and
(f) in section 25(2), by repealing paragraph (a) and replacing it
(a) where the value of the procurement does
not exceed the prescribed threshold and
the procurement is in respect of –
(i) small amounts of consumable goods;
(ii) small consultancy services; or
(iii) small works, repairs and
maintenance services;
(g) by inserting, after section 25C, the following new section –
25D. Low value procurement
(1) A public body may use the low value procurement
method, provided that –
(a) it is procuring low value items which are
not procured on a regular or frequent basis
and are not covered in any framework
agreement;
(b) no benefit would accrue to the public body
in respect of time or cost implications
where it uses requests for sealed quotations
or any other procurement method; and
(c) the value of the goods, works, consultancy
or other services does not exceed the
prescribed threshold.
(2) A public body shall, as far as reasonably
possible, invite quotations from at least 3 suppliers through
the electronic procurement system.
Acts 2023 317
(3) Notwithstanding subsection (2), quotations may

be invited and received by fax, email or paper-based if there is
no registered supplier for such specific type of procurement.
(4) A public body shall, on receipt of quotations,
secure them in a manner that prohibits access to them before
the deadline for submission.
(5) A public body shall maintain a record of
quotations invited, received and approved.
(6) The chief executive officer of a public body shall
assign responsibilities and duties for low value procurement
with due regard to segregation of duties and responsibilities.
(h) in section 26A, by inserting, after subsection (1), the following
new subsection –
(1A) The electronic bidding system under subsection (1)
may include the planning, pre-bidding and post-award activities
and tasks.
(i) in section 28, by adding the following new subsection –
(3) For procurements of a significant value, the
bidding documents shall provide for the preferred bidder, in
the case of a company, to disclose the ultimate owner or main
shareholders of the company for the purpose of carrying out a
due diligence exercise.
(j) in section 43, by inserting, after subsection (3), the following
new subsection –
(3A) A bidder who has not participated in a bidding
exercise shall not be entitled to submit a challenge or an
application for review under section 40(4).
(k) in section 53(1), by deleting the word “potential”;
(l) in section 61(2), by repealing paragraph (g), the words
“; and” at the end of paragraph (f) being deleted and replaced
by a full stop;
(m) by repealing the First and Second Schedules.
318 Acts 2023
70. Registration Duty Act amended

The Registration Duty Act is amended –
(a) in section 2, in the definition of “duty”, in paragraph (b), by
deleting the words “or penalty” and replacing them by the
words “, penalty or interest”;
(b) in section 14A(1), by deleting, the words “350,000 US dollars”,
and replacing them by the words “500,000 US dollars”;
(i) in subsection (1), by inserting, after the words “movable
property”, the words “or certificate from a professional
accountant”;
(A) in paragraph (a), by inserting, after the word
“transferee”, the words “or transferor, if liable to
land transfer tax,”;
(B) in paragraph (c), by deleting the word
“transferee” and replacing them by the words
“transferee or transferor, as the case may be”;
(A) in paragraphs (a) and (aa), by deleting the words
“15 days” and replacing them by the words
“28 days”;
(B) by inserting, after paragraph (c), the following
new paragraph –
(ca) Where 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, including the person
preparing the report referred to in section 17(2)
of the Act, to advise the Objection Unit.
Acts 2023 319
(C) in paragraphs (c)(ii), by deleting the words

“Principal Registration Officer”, and replacing
them by the words “Principal Registration
Officer/Chief Registration Officer”;
(d) in section 24, in subsection (10) –
(i) by inserting, after paragraph (a), the following new
paragraph –
(aa) duty shall be levied on the value
declared in the deed or certificate
from the professional accountant,
whichever is higher;
(ii) in subsection (10)(b), by inserting, after the words
“section 36(h)(ii)(C)(I) and (III)”, the words “except
where a person acquires more than 20 per cent of the
total number of shares issued by the company”;
(e) in section 26A(1), by deleting the words “Eighth Schedule”
and replacing them by the words “Ninth Schedule”;
(f) in section 48A –
(A) in paragraph (c) –
(I) in subparagraph (i), by deleting the words
“30 June 2023” and replacing them by
the words “30 June 2024”;
(II) by adding the following new
subparagraph, the full stop at the end
of subparagraph (ii) being deleted and
replaced by the words “; or” and the word
“or” at the end of subparagraph (i) being
deleted –
(iii) during the period
starting on 1 July 2024
and ending on 30 June
2025, provided that
320 Acts 2023
the transfer, subject

matter of the deed,
has previously been
witnessed by a
document, whether
a notarial deed or
a document under
private signature, in the
form of a reservation
or a transfer under
condition precedent
(clause suspensive)
signed and registered
during the period
2024.
(B) by inserting, after paragraph (d), the following
new paragraph –
(da) The total aggregate amount
payable to a person under the scheme shall not
exceed 500,000 rupees for property acquired –
(i) during the period
starting on 12 June
2021 and ending on
30 June 2023; or
(ii) after 30 June 2023.
(C) by repealing paragraph (e) and replacing it by
(e) Where an acquisition is
made under VEFA in the manner set out in
Acts 2023 321
paragraph (h)(i) and the agreement is signed and

registered during the period starting on –
(i) 12 June 2021 and
ending on 30 June
2023, the declared
value shall be deemed
to be the amount
paid by the purchaser
under the VEFA
agreement during the
period starting on 12
June 2021 and ending
on 30 June 2024; or
(ii) 1 July 2023 and
ending on 30 June
2024, the declared
value shall be deemed
to be the amount paid
by the purchaser under
the VEFA agreement
during the period
2025.
(A) in paragraph (c), by deleting the words
“30 June 2023” and replacing them by the words
“30 June 2024”;
(B) in paragraph (f)(ii), by deleting the words
“30 June 2024”;
322 Acts 2023
(C) by repealing paragraph (k) and replacing it by

(k) No limit on the number
of loans contracted by a person shall apply,
provided that payment under the Scheme does
not exceed 500,000 rupees, in respect of every
applicant –
(i) for loan contracted
during the period
starting on 12 June
2021 and ending on
30 June 2023; or
(ii) for loan contracted
during the period
2024.
(D) in paragraph (l), by deleting the words
“30 June 2024” and replacing them by the
words “30 June 2025”;
(E) in paragraph (n)(ii), by deleting the words
“30 June 2025”.
71. Registration of Associations Act amended

The Registration of Associations Act is amended –
(a) in section 6(1)(d), by deleting the word “appointed” and
replacing it by the words “appointed or elected”;
(b) in section 9(2), by inserting, after the word “appointment”,
the words “or election”;
Acts 2023 323
(c) in section 12(2), by inserting, after the word “appointed”, the

words “or elected”;
(d) in section 20(1), by inserting, after the word “appointment”,
the words “or election”;
(e) in section 25, by adding the following new subsections –
(3) A person who is appointed or elected as an
officer shall not hold office for a term exceeding 5 years.
(4) The appointment and election of officers shall be
conducted at least once every 5 years.
(f) in the Schedule –

(i) in item 5, by inserting, after the word “appointment”,
the words “, election”;
(ii) by inserting, after item 5, the following new item –
5A. The appointment and election of officers to be
conducted at least once every 5 years.
72. Roads Act amended

The Roads Act is amended –
“designated officer” means an officer of the highway authority
or appropriate local authority, as the case may be;
(b) in section 66, by adding the following new subsection, the
(2) Any person who contravenes this section shall
commit an offence and shall, on conviction, be liable to a fine
not exceeding 25,000 rupees and to imprisonment for a term
not exceeding 12 months.
324 Acts 2023
(c) by inserting, after section 72, the following new sections –

72A. Fixed Penalty Notice
(1) Where a person commits an offence specified in
the second column of the Third Schedule, a designated officer
or police officer who detects the offence shall –
(a) immediately serve a Fixed Penalty Notice
(FPN) on that person calling upon him
to pay to the appropriate District Court,
not later than 28 days after service of the
FPN, the corresponding fine specified in
the third column of the Third Schedule;
(b) where that person refuses the FPN under
paragraph (a), serve the FPN, not later
than 10 days after the date the person
refuses the FPN, by sending it by
registered post to that person’s usual or
last known place of residence or business
address, calling upon him to pay, not later
than 28 days after service of the FPN
by registered post, the corresponding
fine specified in the third column of
the Third Schedule to the appropriate
District Court.
(2) The FPN referred to in subsection (1) shall be –
(a) in such form as may be prescribed; and
(b) drawn up in quadruplicate.
(3) The designated officer or police officer who
detects the offence shall –
(a) serve or cause to be served the original of
the FPN on the offender;
(b) forward one copy of the FPN to the
Commissioner of Police;
Acts 2023 325
(c) forward one copy of the FPN to the

appropriate District Court; and
(d) retain the fourth copy of the FPN.
72B. Payment of fixed penalty
(1) A person who is served with an FPN pursuant
to section 72A shall, not later than 28 days after service of
the FPN –
(a) attend the appropriate District Court
specified in the FPN;
(b) produce the FPN;
(c) produce his National Identity Card; and
(d) pay the fine specified in the FPN.
(2) On receipt of payment made under subsection (1),
the District Court Officer shall fill in the relevant part of the
FPN and, not later than 14 days after the date of payment,
return the FPN to the designated officer or police officer, as
the case may be.
72C. Non-payment of fixed penalty

Where a person who has been served with an FPN
under section 72A fails to pay the appropriate fine within
the time limit specified in the FPN and criminal proceedings
are instituted against him for the offence in respect of which
he was served with the FPN, he shall, notwithstanding this
Act or any other enactment, be liable, on conviction, to a
fine of not less than twice the fixed penalty in respect of
that offence.
(d) in section 73, by deleting the words “10,000 rupees” and

326 Acts 2023
(e) in section 74(2), by adding the following new paragraph,

the full stop at the end of paragraph (g) being deleted and
replaced by the words “; and” and the word “and” at the end
of paragraph (f) being deleted –
(h) provide for the amendment of Schedules.
(f) by adding the Third Schedule set out in the Tenth Schedule to
this Act.
73. Sale of Immovable Property Act amended
The Sale of Immovable Property Act is amended –
(ii) in the newly numbered subsection (1), in
paragraph (a)(iii), by deleting the words “the amount”
and replacing them by the words “subject to
subsection (2), the amount”;
(2) The amount referred to in
subsection (1)(a)(iii) shall, in the case of an
individual, not include the penalty interest referred to
in section 16 of the Borrower Protection Act and
section 96B(2) of the Banking Act.
(i) in subsection (1)(d), by deleting the words “a mise
à prix” and replacing them by the words “subject to
subsection (1A), a mise à prix”;
subsection –
(1A) (a) Where the property is the sole
residence of the debtor, the mise à prix shall not be
less than 90 per cent of the open market value of the
property.
Acts 2023 327
(b) The open market value referred

to in paragraph (a) shall be determined at the time of
the transcription of the memorandum of seizure by an
independent qualified valuer appointed by the seizing
creditor.
(c) in section 39, by repealing subsection (1A) and replacing it by

(1A) The mise à prix referred to in subsection (1)
shall not be less than –
(i) 90 per cent of the open market value of
the property where the seized property is
the sole residence of the debtor; or
(ii) 80 per cent of the open market value of
the seized property, determined at the time
of the transcription of the memorandum
of seizure by an independent valuer
appointed by the creditor, where the
seized property is not the sole residence
of the debtor.
(d) by inserting, after section 152, the following new section –
152A. Mise à prix on resale by folle-enchère
(1) Subject to sections 20(1A) and 39(1A) –
(a) on the day fixed for the resale of the
property by folle-enchère, the mise à prix
shall be the purchase price at which the
property was adjudicated to the adjudicatee
against whom the sale by folle-enchère is
being prosecuted (fol-enchérisseur); and
(b) where there is no bid during the
folle-enchère, the mise à prix may be
reduced.
328 Acts 2023
(2) Where no bid is made notwithstanding the

reduction in the mise à prix under subsection (1)(b), the
party prosecuting the folle-enchère shall be adjudicated
the property at that reduced mise à prix.
74. Securities Act amended
The Securities Act is amended, in section 2 –
(a) in the definition of “closed-end fund”, by inserting, after the
word “securities”, the words, “, money market instruments
or debt instruments including loans, debt obligations or
similar instruments”;
(b) in the definition of “collective investment scheme”, in
paragraph (a)(i), by inserting, after the word “securities”,
the words, “, money market instruments or debt instruments
including loans, debt obligations or similar instruments”.
75. Shooting and Fishing Leases Act amended
The Shooting and Fishing Leases Act is amended –
(i) in the definition of “lease”, in paragraph (c), by
deleting the words “eco-tourism activities,” and
replacing them by the words “activities related to
biodiversity, ecosystem restoration, eco-tourism,
forest management or agroforestry,”;
“agroforestry” means a system of land use management
whereby trees are managed together with crops or
animal production;
“biodiversity” –
(a) means the variability among living organisms
from all sources, including terrestrial, marine
and other aquatic ecosystems and the ecological
complexes of which they are part; and
Acts 2023 329
(b) includes diversity within species and between

species and diversity of ecosystems;
“ecosystem” means a biological community of
interacting organisms and their physical environment;
“forest management” means –
(a) a system of practices and use of forestland
which aims at fulfilling relevant ecological,
economic and social functions of the forest in a
sustainable manner; and
(b) the carrying out, on forestland, of such other
operations connected with forestry as the
Conservator of Forests may determine;
(b) in section 5, by adding the following new subsection –
(6) No person shall carry activities related to
biodiversity, ecosystem restoration, eco-tourism, forest
management or agroforestry on State land unless he –
(a) has been granted a lease to carry out such
activity thereon; and
(b) pays to the Conservator of Forests, in
respect of the activity, such annual fee as
may be prescribed.
(A) in paragraph (a), by inserting, after the words
“whose lease”, the words “, other than a lease
to carry out activities related to biodiversity,
ecosystem restoration, eco-tourism, forest
management or agroforestry on State land,”;
(B) in paragraph (b), by inserting, after the words
“No lease”, the words “under paragraph (a)”;
330 Acts 2023

“No extension”, the words “under subsection (1)(b)”;
(3) (a) On the application of a lessee
whose lease to carry out activities related to
biodiversity, ecosystem restoration, eco-tourism, forest
management or agroforestry on State land has been
granted for a period of 10 years, the Minister may,
subject to such conditions as he thinks fit to impose,
and to paragraph (b), extend the duration of the lease
for a further period without putting the lease up to
public auction or calling tenders for it.
(b) No lease under paragraph (a) shall
be extended so that its total duration exceeds 20 years.
(c) No extension under paragraph (b)
shall be granted unless the Minister is satisfied that
the lessee has duly fulfilled the conditions of the lease.
(d) in the Schedule, in paragraph 2, by deleting the words
“eco-tourism activities” and replacing them by the words
“activities related to biodiversity, ecosystem restoration,
eco-tourism, forest management or agroforestry”.
76. Small Farmers Welfare Fund Act amended
The Small Farmers Welfare Fund Act is amended –
(a) in section 4(2)(ca), by deleting the words “small planters” and
replacing them by the words “small farmers”;
(b) in section 16(1) and (2), by deleting the words “small planter”
and replacing them by the words “small farmer”;
(c) in section 16A, by deleting the words “small planter” wherever
they appear and replacing them by the words “small farmer”;
(d) in section 23A(1), by deleting the words “small planter”
wherever they appear and replacing them by the words
“small farmer”.
Acts 2023 331
77. Social Contribution and Social Benefits Act 2021 amended

The Social Contribution and Social Benefits Act 2021 is amended –
(i) in the definition of “participant”, in paragraph (c)(i),
by deleting the words “of Mauritius” and replacing
them by the words “of Mauritius, except where
the employee and his employer have paid social
contribution under section 3”;
(ii) by repealing the definition of “retirement benefit” and
“retirement benefit” means the social benefit of a
monthly amount of –
(a) 1,000 rupees, payable for the period starting on
1 July 2022 and ending on 30 June 2023; or
(b) 1,000 rupees or an amount exceeding
1,000 rupees up to the amount specified in the
Second Schedule, payable as from 1 July 2023
and every subsequent month;
(b) in section 6(2)(c), by deleting the words “31 July” and
replacing them by the words “31 August”;
(i) in subsection (1), by inserting, after the word
“employer”, the words “or a self-employed”;
(ii) by inserting, after subsection (1), the following
new subsection, the existing subsection (2) being
renumbered as subsection (3) –
(2) Where a self-employed has submitted an
annual return under section 8(4) or (7A), the penalty
and interest payable on unpaid social contribution
under subsection (1) shall be calculated by reference
to the due date, as the case may be, specified in
section 6(2).
332 Acts 2023
(d) in Part III –

(i) in Sub-part I, in the heading, by deleting the words
“and Income Allowances” and replacing them by the
words “, Income Allowances, Child Allowances and
Independence Allowances”;
(ii) in Sub-part IIIA –
(A) in section 30A, by adding the following new
subsection –
(4) (a) A person who is entitled
to disability allowance shall be entitled to the
payment of end of year bonus equivalent to the
monthly amount of the disability allowance.
(b) The payment of end of year
bonus under paragraph (a) shall be made by
the Responsible Ministry on such date as the
Responsible Minister may determine.
(B) in section 30B –

(I) by repealing subsection (1) and replacing
(1) Subject to this Sub-part, the
Director-General shall, with respect to a
month, pay an income allowance in the
amount specified in Sub-part A of Part I
of the Seventh Schedule to –
(a) an individual who –

(i) is an employee
but is not a
self-employed;
and
Acts 2023 333
(ii) derives income not

exceeding 25,000
rupees;
(b) an individual who –
(i) is a self-employed
but is not an
employee, and is,
as at 7 July 2023,
registered with the
Director-General as
a self-employed for
payment of social
contribution under
section 3 or has, as
at 7 July 2023, paid
social contribution
as a self-employed
under section 4; and
(ii) derives income not
exceeding 25,000
rupees;
(c) an individual who –
(i) is both a self-
employed and an
employee; and
(ii) derives a total
aggregate income,
as an employee and
a self-employed, not
exceeding 25,000
rupees;
334 Acts 2023
(d) such other categories

of employees or self-
employed individuals,
with effect from such
month and on such
terms and conditions
as the Minister may
approve.
(II) by inserting, after subsection (1), the
(1A) Where the income or the
aggregate income of an individual
referred to in subsection (1)(a)(i),
(b)(i), (c)(i) or (d) exceeds 25,000 rupees
but does not exceed 50,000 rupees, the
income allowance payable with respect
to a month shall be in the amount
specified in Sub-part B of Part I of the
Seventh Schedule.
(III) by repealing subsection (2) and replacing

(2) No income allowance shall
be payable to an individual under
subsection (1) or (1A), with respect to a
month, unless the individual –
(a) is, in the case of a
citizen of Mauritius, a
resident in Mauritius
in accordance with
section 73(1)(a) of the
Income Tax Act; or
Acts 2023 335
(b) is, in the case of a non-

citizen, registered with
the Director-General
for payment of social
contribution under
section 3;
(c) is above the age of
16 years and under the
age of 65 years as at the
last day of that month;
and
(d)
has paid social
contribution as a
self-employed or whose
employer has paid social
contribution with respect
to his employment for
that month.
(IV) in subsection (3), by deleting the words
“June 2023” and replacing them by the
words “June 2024”;
(V) in subsection (4), by deleting the
words “month of December 2022” and
replacing them by the words “months of
December 2022 and 2023”;
(iii) by adding the following new Sub-parts –
Sub-Part IIIC – Child Allowance
30C. Child Allowance

“eligible child” –
(a) means a child who is –
(i) a citizen of Mauritius;
336 Acts 2023
(ii) resident in Mauritius in

accordance with section
73(1)(a) of the Income Tax
Act; and
(iii) under the age of 3 years on
the first day of the month
in respect of which the
allowance in this Sub-part is
payable; and
(b) includes a child with such other
eligibility criteria as may be
prescribed;
“eligible parent” –
(a) means the mother or father, or
the person to whom a Court of
competent jurisdiction has entrusted
the guardianship, of the child; and
(b) includes a parent with such other
eligibility criteria as may be
prescribed.
(2) Subject to this Sub-part, the Director-
General shall, with respect to a month, pay a child
allowance in the amount specified in Part II of the
Seventh Schedule to an eligible child for the months of
July 2023 to June 2024.
(3) An application for the child allowance
specified under subsection (2) shall be made
electronically to the Director-General by an eligible
parent in such form and manner as he may determine.
Acts 2023 337
(4) Where an application is made, in a

month, by an eligible parent under this Sub-part,
the Director-General may pay the child allowance
under subsection (2) for the 3 consecutive months
immediately preceding that month, provided that the
child allowance is not paid for any month prior to the
month of July 2023.
(5) No application shall be entertained under
this Sub-part after 30 September 2024.
(6) The child allowance payable under
subsection (2) shall be paid to an eligible child, every
month, directly in a bank account held by him in his
name or held jointly by him and his eligible parent,
with a bank holding a banking licence under the
Banking Act.
(7) The Director-General shall, for the
month of December 2023, pay to every eligible child,
in addition to the child allowance payable under
subsection (2), an additional sum equivalent to that
allowance.
(8) Where a child –
(a) who is not entitled to the child
allowance under this Sub-part has
benefited from the allowance; or
(b) has benefited from the child
allowance in excess of the amount
to which it is entitled under this
Sub-part,
the Director-General may, by virtue of the powers
conferred upon him under the Mauritius Revenue
Authority Act, recover the amount under paragraph (a)
or (b) from the eligible parent, as the case may be.
338 Acts 2023
(9) Section 34 shall apply to the payment

of the child allowance into the bank account of an
eligible child with such modifications, adaptations
and exceptions as may be necessary to enable the
Director-General to recover any erroneous payment
from the bank.
(10) (a) The Director-General may, not later

than one year after payment of the child allowance
under this Sub-part, request any information or
document from the eligible parent to ascertain
the correctness of the information provided under
subsection (3).
(b) The eligible parent to whom a

request is made under paragraph (a) shall provide the
Director-General with such information and document
as he may require.
(11) Where an eligible parent or any other

person –
(a) makes a false declaration to the
Director-General to unduly benefit
from the child allowance under this
Sub-part; or
(b) refuses to give information under
subsection (10) or gives false
information under this Sub-part,
he shall commit an offence and shall, on conviction,
be liable to a fine not exceeding 50,000 rupees and to
imprisonment for a term not exceeding 2 years.
(12) For the purpose of this Sub-part, the
Minister may make such regulations as he thinks fit.
Acts 2023 339
(13) Regulations made under subsection (12)

may provide for –
(a) other modes and timing of the
(b) other time limits regarding
Sub-Part IIID – Independence Allowance
30D. Independence allowance

“eligible youth” –
(a) means an individual who –
(i) is a citizen of Mauritius;
(ii) is resident in Mauritius
in accordance with
section 73(1)(a) of the
Income Tax Act; and
(iii) has attained the age of
18 years on or after 1 January
2023; and
(b) such other individual as may be
prescribed.
(2) Subject to this Sub-part, the Director-
General shall pay a one-off independence allowance in
the amount specified in Part III of the Seventh Schedule
to an eligible youth.
(3) An application for independence
allowance under subsection (2) shall be made
electronically to the Director-General in such form
and manner as he may determine and shall include the
National Identity Card number of the eligible youth.
340 Acts 2023
(4) No application under subsection (3) shall

be entertained, unless it is made –
(a) within a period of 3 months of
the commencement date of this
section; or
(b) within a period of 3 months from
the date the eligible youth attains
the age of 18 years.
(5) The independence allowance shall be
payable to an eligible youth directly in his bank
account or in a bank account held by him jointly with
his mother, father or the person to whom a Court of
competent jurisdiction has entrusted the guardianship
of the youth, opened in a bank holding a banking
licence under the Banking Act.
(6) Where an individual –
(a) who is not entitled to the
independence allowance under this
Sub-part has benefited from the
allowance; or
(b) has benefited from the independence
allowance in excess of the amount
to which he is entitled under this
Sub-part,
the Director-General may, by virtue of the powers
conferred upon him under the Mauritius Revenue
Authority Act, recover the amount under paragraph (a)
or (b), as the case may be.
(7) Section 34 shall apply to the payment of
the independence allowance into the bank account of
an eligible youth with such modifications, adaptations
Acts 2023 341
and exceptions as may be necessary to enable the

Director-General to recover any erroneous payment
from the bank.
(8) (a) The Director-General may, not
later than one year after payment of the independence
allowance under this Sub-part, request any information
or document from the eligible youth to ascertain
the correctness of the information provided under
subsection (3).
(b) The eligible youth to whom a
request is made under paragraph (a) shall provide the
Director-General with such information and document
as he may require.
(9) Where an eligible youth or any other
person –
(a) makes a false declaration to the
Director-General to unduly benefit
from the independence allowance
under this Sub-part; or
(b) refuses to give information under
subsection (8) or gives false
information under this Sub-part,
he shall commit an offence and shall, on conviction,
be liable to a fine not exceeding 50,000 rupees and to
imprisonment for a term not exceeding 2 years.
(10) For the purpose of this Sub-Part, the
Minister may make such regulations as he thinks fit.
(11) Regulations made under subsection (10)
may provide for –
(a) other modes and timing of the
(b) other time limits regarding
342 Acts 2023
(e) in section 39(2), by deleting the words “and Fifth” and

replacing them by the words “, Fifth and Sixth”;
(f) in the Sixth Schedule, by repealing Part I;
(g) by repealing the Seventh Schedule and replacing it by the
Seventh Schedule set out in the Eleventh Schedule to this Act.
78. Social Integration and Empowerment Act amended

The Social Integration and Empowerment Act is amended by
repealing the Schedule and replacing it by the following Schedule –
SCHEDULE
[Sections 2 and 6]
ABSOLUTE POVERTY
Assessed monthly income/combined

assessed monthly income
(Rs)
One adult 3,575

One adult and one child 6,075
One adult and 2 children 8,575
One adult and 5 or more children 14,650
Two adults 7,150
Two adults and one child 9,650
Two adults and 2 children 12,150
Two adults and 3 or more children 14,650
Acts 2023 343
Three adults 10,725

Three adults and one child 13,225
Three adults and 2 or more children 14,650
Four adults 14,300
Four or more adults and one child or
more children 14,650
Five or more adults 14,650
79. State Lands Act amended

The State Lands Act is amended –
(i) by inserting, after subsection (1F), the following
new subsection –
(1FA) (a) Notwithstanding subsection (1C)
but subject to paragraph (b), where a portion of land
is leased to a statutory body or Government-owned
company and the State land is used for a project deemed
to be in the economic interest of a region of Mauritius,
the annual rental determined in accordance with that
subsection may be reduced by such amount as may be
determined by the Minister, subject to the approval of
Cabinet.
(b) The reduction in rental under
paragraph (a) shall no longer apply where there is a
change in shareholding of the Government-owned
company, after the lease has been granted, which
results in less than 90 per cent of the share capital being
directly or indirectly held by Government.
344 Acts 2023

“Government-owned company”
means a company where the
Government directly or indirectly
holds at least 90 per cent of the
share capital of that company.
(ii) by adding, after subsection (1I), the following new
subsections –
(1J) (a) Notwithstanding subsection (1C),
where, in respect of a lease granted for industrial or
commercial purpose, the lessee is facing financial
difficulty, he may apply to the Minister to pay
annual rental for any particular year in not more than
3 consecutive equal yearly instalments without interest.
(b) The payment facility may be
granted by the Minister on such conditions as may be
prescribed.
(c) Where the lessee is a company, it
shall provide an undertaking in writing to the Minister
that it will, notwithstanding any other enactment, not
declare any dividends during the period for which a
payment facility has been granted.
(1K) (a) Notwithstanding subsection (1C),
the Minister may, subject to the approval of Cabinet,
grant a reduction in annual rental in respect of lease
granted for any particular business activity on such
conditions as may be prescribed.
(b) The reduced rental under paragraph

(a) shall apply for a period not exceeding 5 years.
(b) in the Second Schedule, in Part II, by deleting the word
“Repo” wherever it appears and replacing it by the word “Key”.
Acts 2023 345
80. State Trading Corporation Act amended

The State Trading Corporation Act is amended, in section 18(1), by
deleting the word “profits” and replacing it by the word “funds”.
81. Statutory Bodies Pension Funds Act amended

The Statutory Bodies Pension Funds Act is amended –
“Group Life Insurance” means an insurance cover with
SICOM to provide for the payment of –
(a) a gratuity of an amount not exceeding the total of the
annual pensionable emoluments of a participant under
regulation 8A(2)(a) of the Statutory Bodies Pension
Funds Regulations 2011;
(b) a gratuity of an amount not exceeding the total of the
annual pensionable emoluments of a participant and
the pension payable under regulation 8A(1) of the
Statutory Bodies Pension Funds Regulations 2011;
(b) in section 14(5)(b), by deleting the words “as if, at the time
of his leaving a statutory body, he had become eligible for
a gratuity under the Act” and replacing them by the words
“in such manner as may be prescribed”;
(c) in section 19C(4), by deleting the words “administration of
the individual account” and replacing them by the words
“the administration of the individual account and payment
of premiums in respect of the Group Life Insurance”;
(d) in the First Schedule, by inserting, in the appropriate
Institute of Technical Education and
Technology 28 January 2022
346 Acts 2023
82. Sugar Industry Efficiency Act amended

The Sugar Industry Efficiency Act is amended –
27A. Non-application of Part V
(1) Where a project to be undertaken by a
Government entity on State land is deemed by the Minister
to be in the national or economic interest of Mauritius,
the Government entity may, notwithstanding this Part but
subject to agreement of Cabinet, put the State land into
non-agricultural use.
“Government entity” means a Ministry,
Government department, statutory body or
Government company;
“State land” has the same meaning as in the
State Lands Act.
(i) in subsection (1A)(c), by deleting the word “repo” and
replacing it by the word “Key”;
(ii) in subsection (3)(a), by deleting the words “in writing
to the Minister” and replacing them by the words
“on the National E-Licensing System”;
(c) in the Fourth Schedule, by adding the following new items –
11. The New Social Living Development Ltd.
12. The Mauritius Investment Corporation Ltd.
83. Sugar Industry Labour Welfare Fund Act amended
The Sugar Industry Labour Welfare Fund Act is amended,
in section 2, by deleting the definition of “Minister” and replacing it by the
following definition –
“Minister” means the Minister to whom responsibility for the
subject of gender equality is assigned;
Acts 2023 347
84. Tourism Authority Act amended

The Tourism Authority Act is amended, in the First Schedule,
in Part A, in Sub-Part IC, by deleting the following item and its
corresponding entries –
Restaurant Up to 6 Up to 6 Up to 4 Up to 2
and replacing it by the following item and its corresponding entries –
Restaurant    
85. Variable Capital Companies Act 2022 amended

The Variable Capital Companies Act 2022 is amended –
(a) in section 2, by deleting the definition of “FSC Rules” and
“FSC Rules” means rules made by the Commission under
section 27A;
(b) in section 6(4)(b), by repealing subparagraph (i) and replacing
(i) that the primary object of the
company is to operate as –
(A) a VCC Fund;
(B) a family office through a
special purpose vehicle; or
(C) such other activity as may be
specified in FSC Rules;
(c) in section 7, by repealing subsection (1) and replacing it by
(1) No company shall operate as a variable
capital company unless that company is authorised by the
Commission to operate –
(a) a VCC Fund;
348 Acts 2023
(b) a family office through a special purpose

vehicle; or
(c) such other activity as may be specified in
FSC Rules.
(d) in section 9(2), by repealing paragraph (b) and replacing it by
(b) shall operate –
(i) as a vehicle ancillary to the variable
capital company or a sub-fund of
the variable capital company;
(ii) family office activities; or
(iii) as such other activities as may be
specified in FSC Rules.
(e) by inserting, after section 27, the following new section –
27A. FSC Rules
(1) The Commission may, for the purposes of this
Act, make rules to be known as FSC Rules to give effect to
this Act.
(2) Rules made under subsection (1) may provide
for –
(a) the criteria, requirements and obligations
applicable to a variable capital company,
sub-fund or special purpose vehicle; and
(b) the taking of fees and the levying of
charges.
(3) Rules made under subsection (1) shall be
published in the Gazette.
Acts 2023 349
86. Value Added Tax Act amended

The Value Added Tax Act is amended –
(3) Subject to this Act, a registered person shall be
allowed to take, as a credit against his output tax, the amount
of input tax paid on goods and services acquired as from the
date he has been registered.
(b) in section 20, by inserting, after subsection (2), the following
new subsection –
(2A) Where a purchaser who is not in business requests
that his name be specified in the VAT invoice, the registered
person shall specify the name, address and National Identity
Card number of the purchaser.
(c) in section 24(8), by deleting the word “Repo” and replacing it
by the word “Key”;
(d) in section 37(3), by deleting the words “before” and
“preceding” and replacing them by the words “beyond” and
“following”, respectively;
(e) in section 39(3A), by deleting the word “Repo” and replacing
(f) in section 53J, by repealing subsection (1) and replacing it by
(1) Subject to this Part, every bank shall be liable
to pay to the Director-General a special levy on its leviable
income derived in every accounting period at the rate of
5.5 per cent.
(g) in section 65A –
(A) in paragraph (e), by deleting the words
“Fishermen Welfare Fund under the Fishermen
Welfare Fund Act” and replacing them by the
words “Ministry responsible for the subject of
fisheries”;
350 Acts 2023
(B) by repealing paragraph (h), the words “; or”

at the end of paragraph (g) being deleted and
replaced by a full stop and the word “or” being
added at the end of paragraph (f);
(ii) in subsection (3), by adding the following new
paragraph, the full stop at the end of paragraph (b)
being deleted and replaced by the words “; and” and the
word “and” at the end of paragraph (a) being deleted –
(c) be accompanied by VAT invoices
in respect of services or equipment
imported or purchased from a
registered person, specifying the
name, address and National Identity
Card number of the person.
(h) by repealing section 65BA;
(i) in section 65D(2), by deleting the word “Repo” and replacing
(j) in section 66(3)(a), by deleting the words “item 11 or 13” and
replacing them by the words “item 25, 26, 27 or 28”;
(k) in section 73, by inserting, after subsection (11A), the
following new subsections –
(11B) Section 66(3), (4), (5), (6) and (7) shall continue
to apply in respect of repealed items 11 and 13 of the
Ninth Schedule as if they had not been repealed.
(11C) Section 65BA shall continue to apply until

31 December 2023 as if it had not been repealed in respect
of events which have ended on or before 30 September 2023
and in respect of which no applications for refund have
been made as at 30 September 2023.
Acts 2023 351
(l) in the First Schedule, in item 55, by deleting the words

“, of heading 90.18 and”;
(m) in the Fifth Schedule –
(i) in item 6(2)(a), by deleting the words “a Category 1
Global Business Licence or a Category 2 Global
Business Licence” and replacing them by the words
“a Global Business Licence under the Financial
Services Act”;
(ii) in item 7, by inserting, after sub-item (2), the following
new sub-item –
(2A) Water supplied by the Rodrigues Public
Utilities Corporation and the renting out of a meter
and the carrying out of infrastructure works by the
Corporation.
(iii) by adding the following new items –

44. Noodles of H.S. Codes 1902.11.10, 1902.19.10
and 1902.30.10.
45. Toothpastes of H.S. Code 3306.10.00.
46. Toothbrushes of H.S. Codes 9603.21.00 and
8509.80.10.
47. Baby wipes of H.S. Codes 3307.90.10,
3401.11.10 and 4818.20.10.
48. Napkins (diapers) and napkin liners for babies
of H.S. Codes 9619.00.11, 9619.00.12, 9619.00.13
and 9619.00.19.
49. Baby powders of H.S. Code 3304.91.10.
50. Baby creams of H.S. Code 3304.99.10.
352 Acts 2023
51. Breast pumps of H.S. Codes 8413.20.10 and

8413.50.10.
52. Infant feeding bottles of H.S. Codes 3924.90.20,
7013.10.10, 7013.41.10, 7013.42.10 and 7013.49.10.
53. Exercise books of H.S. Code 4820.20.00.
54. Pencils and crayons of H.S. Codes 9608.40.00
and 9609.10.00.
55. Erasers of H.S. Codes 3926.10.10 and
4016.92.00.
56. Walking sticks of H.S. Code 6602.00.10.
57. Incontinence mattress pads of H.S. Code
9404.90.10.
58. Musical instruments, parts and accessories
under Chapter 92 of Part I of the First Schedule to the
Customs Tariff Act.
59. Instruments, appliances and apparatus used in
medical, surgical, dental or veterinary sciences under
Heading 90.18.
60. Medical grade silicone of H.S. Code 3910.00.10.
61. Glass-ceramic blocks for dental use of
H.S. Code 7020.00.40.
(n) in the Ninth Schedule –
(i) in item 27, by deleting the word “tertiary” wherever
it appears and replacing it by the words “primary,
secondary or tertiary”;
Acts 2023 353
(ii) by adding the following new items –

29. Any operator of a lounge Spirits, wine, ale or
at the Sir Seewoosagur beer sold, transferred
Ramgoolam International or removed, as the
Airport case may be, from a
bonded warehouse,
a Customs-approved
storeroom, a duty-free
shop, a shop operating
under the Deferred
Duty and Tax Scheme,
by a manufacturer of
excisable goods or
a Freeport operator,
provided that the spirits,
wine, ale or beer are
served to passengers in
the lounge

granted on such terms
and conditions as the
Director-General may
determine
30. Any person, approved by Procurement of goods

the Minister, engaged in (excluding vehicles),
the construction of social works, consultancy
housing units under a services or other related
contract with New Social services in respect of
Living Development Ltd the construction of the
social housing units
under a contract with
New Social Living
Development Ltd
354 Acts 2023
31. An event organiser Accommodation costs

approved by the Economic in respect of each
Development Board in visitor incurred during a
respect of a qualifying qualifying event
event
For the purpose of this
exemption –
“accommodation costs” –
(a) includes cost of
food and beverages;
but
(b) does not include
cost of alcoholic
beverages;
“qualifying event” means
a business meeting,
conference or wedding
attended by 50 or more
visitors staying for a
minimum of 3 nights in a
hotel in Mauritius
(o) in the Tenth Schedule, in Part II, in item 2, by deleting

the words “a Category 1 Global Business Licence or a
Category 2 Global Business Licence” and replacing them by
the words “a Global Business Licence”;
(p) in the Twelfth Schedule –
(i) in Part I, by inserting, in the appropriate alphabetical
order, the following new items –
Automatic irrigation controllers
Plant support mesh
UV water filtration systems

Acts 2023 355
(ii) in Part III, by inserting, in the appropriate alphabetical

order, the following new item –
Cooling tanks
(iii) by repealing Part VIB;
(iv) in Part VII, by inserting, after item 5A, the following
new item –
5B. The cost of construction of the residential
building or house or the purchase price of the residential
apartment shall not exceed 3 million rupees.
87. Veterinary Council Act 2020 amended

The Veterinary Council Act 2020 is amended –
“effective date”, in relation to an application for registration
under section 20 or 21, means the date by which all the
information and documents specified in the application form,
including such other additional document or information
as the Registrar may require, are, to the satisfaction of the
Registrar, submitted;
(i) by repealing paragraph (a) and replacing it by the
(a) a Chairperson, to be elected from
among its members;
(ii) by inserting, after paragraph (d), the following
new paragraph –
(da) a representative of the Ministry
responsible for the subject of
finance;
356 Acts 2023
(iii) in paragraph (i), by deleting the words “the Principal

Veterinary Officer” and replacing them by the words
“a representative of the Ministry”;
(c) in section 9(3), by deleting the words “12 members” and
replacing them by the words “13 members”;
(ii) in subsection (4), by repealing paragraph (b);
(iii) by inserting, after subsection (4), the following new
subsection –
determined.
granted.
(i) in subsection (1)(a), by deleting the words “to provide
a relevant expertise in” and replacing them by the
words “in the field of”;
(ii) in subsection (4), by repealing paragraph (b);
(iii) by inserting, after subsection (4), the following new
subsection –
shall, within 30 working days of the effective date,
be determined.
granted.
Acts 2023 357
88. Virtual Asset and Initial Token Offering Services Act 2021
amended
The Virtual Asset and Initial Token Offering Services Act 2021 is
amended –
(4) A Virtual Asset Custodian, being the holder
of a class “R” licence, may, notwithstanding this Act, hold
custody of securities tokens or such other instruments as the
Commission may approve.
(b) in section 24(3), by repealing paragraph (c);
(c) in section 52(2)(b), by adding the following new
subparagraph, the word “and” being added at the end
of subparagraph (vi) and the word “and” at the end of
subparagraph (v) being deleted –
(vii) a virtual asset register for any
person who holds a virtual asset;
(d) in section 54, by repealing subsection (4) and replacing it by
(4) Any person who is licensed as a Custodian
(digital assets) under the Financial Services Act shall,
on 6 August 2023, be deemed to be licensed as a
class “R” Virtual Asset Custodian, on such terms and
conditions as the Commission may determine.
89. Waste Water Management Authority Act amended

The Waste Water Management Authority Act is amended –
(i) by deleting the definition of “Contrat de Délégation”
and “Convention de Maîtrise d’ Ouvrage Délégué”;
358 Acts 2023

“Agreement” means an arrangement between the
Ministry and the Authority for the implementation of
waste water projects and operations and maintenance
of the waste water infrastructure;
“Ministry” means the Ministry responsible for the
subject of waste water;
(b) in section 5(2), in paragraphs (b) and (c), by deleting the
words “a Contrat de Délégation” and replacing them by the
words “an Agreement”;
(c) in section 6(1), by repealing paragraphs (j) and (k) and
replacing them by the following paragraphs –
(j) with the approval of the Minister, enter
into an agreement with any person for the
implementation of waste water projects
and operations and maintenance of waste
water infrastructure, and for that purpose
with any person interested in owning,
establishing or financing, in whole or in
part, any waste water system;
(k) enter into an Agreement or otherwise for
the operation and maintenance of any
waste water system;
(d) in section 12(b), by deleting the words “500,000 rupees” and
replacing them by the words “5 million rupees”;
(e) in section 13, by deleting the words “a Convention de Maîtrise
d’Ouvrage Délégué, Contrat de Délégation” and replacing
them by the words “an Agreement”.
Acts 2023 359
90. Workers’ Rights Act 2019 amended

The Workers’ Rights Act 2019 is amended –
(i) by deleting the definition of “part-time worker” and
“part-time worker” means a worker whose normal
hours of work are less than the stipulated hours;
(ii) in the definition of worker, in paragraph (c)(iii), by
deleting the words “(6)(b)” and replacing them by the
words “(6)(a)”;
(b) in section 21, by adding the following new subsections, the
(2) Notwithstanding section 20(1) –
(a) an employer may, with the consent of a
worker, require the worker to work for the
stipulated hours, in any week, on a 4 days’
week basis, provided a notice of at least
48 hours is given to the worker; or
(b) a worker may make a request to his
employer to work for the stipulated
hours on a 4 days’ week basis and the
employer shall, subject to his operational
requirements, grant the request.
(3) Notwithstanding section 24(3) and (4), where
a worker who works on a 4 days’ week basis under
subsection (2) –
(a) works on a public holiday, the employer
shall remunerate him in respect of any
work done for –
(i) the first 8 hours, at twice the basic
rate; and
360 Acts 2023
(ii) every subsequent hour, at 3 times

the basic rate;
(b) performs more than 45 hours’ work in any
week, not being hours of work referred
to in paragraph (a), the employer shall
remunerate him at one and a half times
the basic rate for every additional hour
of work.
(4) For the purpose of computation of the number
of hours of extra work performed under subsection (3)(b),
any authorised leave, whether with or without pay, including
injury leave, shall be deemed to constitute attendance at work.
new subsection –
(6A) Subject to section 28, an employer may employ
a worker to work on flexible arrangements on a part-time
basis for such number of hours as the employer and the worker
may agree.
(d) in section 24, by inserting, after subsection (7), the following
new subsection –
(7A) For the purpose of computation of the number
of hours of extra work performed under this section, any
authorised leave, whether with or without pay, including
injury leave, shall be deemed to constitute attendance at work.
(ii) in the newly numbered subsection (1) –
(A) by inserting, after the words “basic hourly rate
due for extra work”, the words “performed by a
full-time worker”;
Acts 2023 361
(B) by repealing paragraph (a) and replacing it by

(a) a month for a full-time
worker shall –
(i) in the case of a garde
malade, be deemed to
consist of 312 hours of
work;
(ii) for any other worker,
be deemed to consist
of 195 hours of work;
(2) The notional calculation of –
(a) the basic hourly rate of a full-time
worker shall be in accordance with
the following formula –
(i) H = M , for a garde malade;
312
(ii) H = M , for other every worker,

195
where –
“H” means the basic hourly rate; and
“M” means the prescribed monthly
wage, or where wages are not
prescribed, the monthly agreed
wage payable;
(b) the basic hourly rate of a part-time
worker shall –
(i) where the monthly wages are
prescribed, be computed in
accordance with paragraph (a);
362 Acts 2023
(ii) where the monthly wages

are agreed, be in accordance
with the following formula –
H= M x 12
52 x D x N
where –
“D” means the number of
working days per week;
“H” means the basic hourly
rate;
“M” means the agreed
monthly wage;
“N” means the number of
working hours per day.
(f) in section 27(2)(a), by deleting the words “worker’s bank
account” and replacing them by the words “worker’s
individual bank account”;
(g) in section 28(1) and (2), by deleting the words “5 per cent”
and replacing them by the words “10 per cent”;
(h) in section 32 –
“a cyclone warning class III or IV”, the words,
“or a safety bulletin issued under the Mauritius
Meteorological Services (Warnings) Regulations 2023”;
(ii) in subsection (5), by repealing paragraph (a) and
(a) the cyclone warning class III
or IV is lifted or a termination
bulletin is issued by the Mauritius
Meteorological Services under the
Mauritius Meteorological Services
(Warnings) Regulations 2023; and
Acts 2023 363
(iii) by inserting, after subsection (6), the following

new subsection –
(6A) (a) Every employer shall, except where
he already has an insurance policy covering injury,
disease or death of a worker arising out of and in the
course of employment in circumstances provided for in
subsections (1A) and (6), provide an insurance policy
to cover injury, disease or death sustained by a worker
in such circumstances.
(b) The insurance policy referred to in
paragraph (a) shall, in the case of death of a worker,
provide for the payment of a compensation or a monthly
pension, to the legal heirs of the deceased worker.
(i) in section 33(3)(a), by repealing subparagraph (i) and

(i) by virtue of the additional
remuneration prescribed under
this section or any Remuneration
Regulations of the previous year;
(j) in section 33A, by inserting, after subsection (4), the following
new subsection –
(4A) For the purpose of payment of special allowance
for the period starting on 1 July 2023 and ending on such
period as may be prescribed –
“worker” includes, notwithstanding this Act,
a public officer or local government officer, or
a worker of a statutory body who is on terms
and conditions specified in a report of the
Pay Research Bureau, drawing such pay as may
be prescribed.
364 Acts 2023
(k) in section 40(3), in the definition of remuneration, by deleting

the words “basic wage for not more than 3 preceding months,”
and replacing them by the words “basic wage for not more
than the last 3 months”;
(l) in section 42(4), by deleting the words “date of the claim”
and replacing them by the words “date on which the details
required under subsection (3) have been submitted”;
(m) in section 45 –
(8) (a) Subject to paragraph (b), an
employer shall pay to a worker a normal day’s wage
in respect of each day’s leave still due to him at the
end of the period of 12 consecutive months, where the
worker has not taken or has not been granted by the
employer all the leave the worker is entitled to under
subsection (1), (2) or (5).
(b) Where during any period of
12 consecutive months, a worker has not requested
for annual leave or where his request has not been
granted, the worker may, instead of any payment
under paragraph (a), opt to have the remaining leave
accumulated and inform his employer in writing of his
option.
(c) (i) An employer shall, where
a worker ceases to be in his employment, whether on
ground of termination of employment or otherwise,
refund to the worker, any accumulated annual leave not
taken by the worker or not granted by the employer.
(ii) The worker shall be paid
a normal day’s wage in respect of each day’s annual
leave refunded to him under subparagraph (i).
(ii) by repealing subsection (12);

Acts 2023 365
(n) by repealing section 47A and replacing it by the following

section –
47A. Leave to care for child, parents and grandparents
with healthcare-related issues
(1) A worker shall, subject to subsection (2), be
granted leave with pay to be reckoned, at his option, against
any of his paid leave under section 45(1) and (2), 46(1) or
47(1) or any paid annual leave, sick leave or vacation leave
entitlement under any other enactment to care for –
(a) his child, including his adopted child;
(b) his parents or grandparents,
having healthcare-related issues.
(2) A worker shall be granted leave under
subsection (1) provided that –
(a) he notifies his employer on the first day of
absence;
(b) he produces his birth and marriage
certificate, the birth certificate of his or her
spouse and the birth certificate of the child
or adopted child, parent or grandparent, as
the case may be;
(c) in the case of an adopted child, he
produces a certified copy of the relevant
Court Order and the birth certificate of
the child;
(d) he produces, where he absents himself
for more than 3 consecutive working
days, a medical certificate certifying
that his child or adopted child, parent
or grandparent, as the case may be, has
healthcare-related issues; and
366 Acts 2023
(e) produces such other relevant document

which the employer may require.
(3) Any request for leave with pay to care for his
parents or grandparents, other than for his child, shall not
exceed 10 days.
“grandparent” means the mother or father of –
(a) the worker’s parents; or
(b) the parents of the spouse of the worker;
“parent” means the mother or father of the
worker or of his or her spouse;
“spouse” means a person with whom the worker
has contracted a civil or religious marriage.
(o) in section 50 –
(i) in the heading, by deleting the words “international
sport events” and replacing them by the words
“international sport or cultural events”;
(ii) by deleting the words “international sport event” and
replacing them by the words “international sport or
cultural event”;
(p) in section 52, in subsection (4), by deleting the words
“on full pay” and replacing them by the words “, followed by
an additional 5 days’ leave, both on full pay,”;
(q) by inserting, after section 52, the following new section –
52A. Childcare facilities
(1) Any employer who has in his employment
more than 250 workers shall provide, free of charge to the
workers, childcare facilities on the premises of the workplace
or within a distance of one kilometre from the workplace for
their children, if any, aged not more than 3 years.
Acts 2023 367
(2) The requirements in respect of the childcare

facilities shall be in accordance with the Child Day Care
Centres Regulations 2022 or any other relevant enactment.
“childcare facilities” has the same meaning
as the services provided by a crèche under the
Child Day Care Centres Regulations 2022.
(r) in section 53 –
(i) in subsection (1), by inserting, after the words “gives
birth to a child”, the words “or where the worker or his
spouse adopts a child aged less than 12 months”;
following new paragraph, the word “and” at the end of
paragraph (a) being deleted –
(aa) in the case of an adopted child,
a certified copy of the relevant
Court order and a copy of the birth
certificate of the child; and
(iii) in subsection (3), by deleting the words “birth of the
child” and replacing them by the words “ date of birth
of the child, from the date of discharge after childbirth
of the mother from a hospital or other medical
institution, or from the date of the adoption of the child,
as the case may be”;
(s) in section 59, by repealing subsection (7) and replacing it by
(7) Where a worker is granted, on a monthly basis,
an allowance for petrol, by whatever name called by his
employer, the allowance shall, as from 1 July 2023, be paid
at a rate of at least 10 per cent higher than the allowance paid
in December 2021, provided that the monthly increase in the
allowance is not less than 1,000 rupees and does not exceed
2,000 rupees.
368 Acts 2023
(t) in section 64 –
(A) in paragraph (a) –
(I) in subparagraph (ii), by repealing sub
subparagraphs (A), (B) and (C) and
replacing them by the following sub
subparagraphs –
(A) an oral hearing only; or
(B) in an oral hearing following
his answer in writing.
(II) in subparagraph (iii), by deleting the
words “against him” and replacing them
by the words “against him in the oral
hearing”;
(III) by repealing subparagraph (v) and replacing
(v) the termination is effected
not later than 7 days after
the worker has answered the
charge made against him in
an oral hearing.
(B) by repealing paragraph (aa);
(C) in paragraph (b) –
(I) in subparagraph (ii), by repealing sub
subparagraphs (A), (B) and (C) and
replacing them by the following sub
subparagraphs –
(A) an oral hearing only; or
(B) in an oral hearing following
his answer in writing;
Acts 2023 369
(II) in subparagraph (iii), by deleting the

words “against him” and replacing them
by the words “against him in the oral
hearing”;
(III) by repealing subparagraph (iv) and
(iv) the termination is effected
not later than 7 days after
the worker has answered the
charge made against him in
an oral hearing.
(IV) by repealing paragraph (ba);
(5) For the purpose of an oral hearing, the
employer shall, at the request of the worker, make
available for inspection to him or his representative,
prior to the holding of the disciplinary hearing, such
information or documents, as may be relevant to
the charge, which the employer intends to adduce in
evidence in the course of the hearing.
(A) in paragraph (a), by repealing subparagraphs (i),
(ii) and (iii) and replacing them by the following
subparagraphs –
(i) in an oral hearing only; or
(ii) in an oral hearing following his
answer in writing.
(B) by repealing subparagraph (aa);
(C) in paragraph (b), by deleting the words
“against him” and replacing them by the words
“against him in the oral hearing”;
370 Acts 2023
(u) in section 69(3A)(b), by deleting the words “Notwithstanding

any provision to the contrary to this Act” and replacing
them by the words “Notwithstanding this Act and any other
enactment”;
(v) in section 69A –
(2) The supervising officer shall enquire into
the complaint and where he is of the opinion that the
worker has a bona fide case for reinstatement, he may
refer the complaint to the Tribunal.
subsection –
(2A) (a) The supervising officer shall not,
unless good cause is shown, refer any complaint to the
Tribunal under this section where the worker registers
the complaint after 15 days of the date of termination
of his employment.
(b) The supervising officer shall refer
the complaint to the Tribunal not later than 30 days
after the date of registration of the complaint.
(c) In paragraph (a) –
“good cause” means illness or
injury certified by a Government
medical practitioner.
“reinstatement” means the reinstatement
of a worker, by his employer, back to
Acts 2023 371
the worker’s former position before

the termination of his employment for
any reason, other than reasons related
to reduction of workforce or closure of
enterprises under Sub-part III of this Part.
(i) in subsection (10)(b), by deleting the words
“paragraph (b)” and replacing them by the words
“paragraph (a)”;
subsection –
(10A) Where the Board finds that the termination
of employment is justified, it shall make an order
accordingly.
(iii) in subsection (11), by inserting, after the words “order

of the Board”, the words “under subsection (10A)”;
(x) in section 72A(3), by deleting the words “15 days” and
replacing them by the words “30 days”;
(y) in section 75(8), by deleting the words “30 days” and replacing
them by the words “60 days”;
(z) in section 77(b), by deleting the words “following a decision
of the Supreme Court or”;
(aa) in section 84 –
(i) in subsection (6), by inserting, after the words “pay
to the worker”, the words “, in his individual bank
account,”;
(ii) in subsection (7)(c), by deleting the words “third
consecutive time” and replacing them by the words
“second time”;
372 Acts 2023
(iii) in subsection (10), in the definition of “basic wage

or salary”, in paragraph (b), by deleting the words
“specified in Part II of the First Schedule to the
Social Contribution and Social Benefits Act 2021”
and replacing them by the words “as specified in the
Second Schedule to the National Savings Fund
(Collection of Contributions) Regulations 1997”;
(ab) in section 87, in the definition of “final remuneration”, in
paragraph (a), by inserting, after the word “worker”, the
words “for work performed”;
(ac) in section 90 –
(i) in subsection (1)(c), by repealing subparagraph (ii)
and replacing it by the following subparagraph –
(ii) in accordance with a private
pension scheme where the
amount of the employer’s
monthly contribution under
the pension scheme is not
less than the amount of
the employer’s monthly
contribution which would
otherwise be payable under
the Workers’ Rights (Portable
Retirement Gratuity Fund)
Regulations 2020, in respect
of every period of 12 months
starting on 1 July 2023;
(ii) in subsection (2), by repealing paragraph (b) and
(b) The administrator of a private
pension scheme referred to in
subsection (1)(c) or the governing
Acts 2023 373
body of any self-administered

pension scheme shall ensure that
the monthly contribution of every
employer is in accordance with
subsection (1)(c)(ii).
(ad) in section 90A –
(i) in subsection (2), by deleting the words “where an
employer” and replacing them by the words “where,
in accordance with the information submitted by
the administrator of a private pension scheme, the
employer”;
(3) The administrator of the private pension
scheme or where the scheme is self-administered, its
governing body shall, prior to the submission of a
certificate under subsection (1), ensure that the monthly
contribution made by an employer is in accordance
with section 90(1)(c)(ii).
(4) Where the monthly contribution of an
employer who –
(a) sponsors or participates in a private
pension scheme or has a self-
administered pension scheme; and
(b) has been issued with a certificate by
the Financial Services Commission
prior to the commencement of
section 90A, is not in accordance
with section 90(1)(c)(ii),
374 Acts 2023
the administrator or governing body of the pension

scheme, as the case may be, shall, by 31 December
2023 at latest, ensure that the monthly contribution
made is in accordance with section 90(1)(c)(ii).
(ae) in section 91(1), by deleting the word “assigned” and
replacing it by the words “assigned or by such other body
as may be prescribed”;
(af) in section 92(1)(a), by inserting, after the words “95,”,
the words “95A,”;
(ag) in section 93(2)(a), by inserting, after the words “95,”,
(ah) in section 94(1), by deleting the words “pay to the
Director-General” and replacing them by the words
“electronically pay to the Director-General, through such
computer system as he may approve,”;
(ai) in section 95 –
(i) in subsection (2)(a) –
(A) by deleting the words “in the same manner as
specified in section 94”;
(B) by deleting the words “as the case may be” and
replacing them by the words “as the case may be,
and computed at such rate as may be prescribed
on the basis of the monthly remuneration of the
worker for the last completed month”;
(ii) in subsection (2A), by adding the following new
paragraph –
(d) Where an employer has paid
a gratuity to a worker or the legal heirs or legal
representative of the worker under paragraph (a) or
(b), the employer shall, within 15 days of the date of
payment, make a return to the administrator and the
Director-General, specifying the name of the worker
and amount of gratuity paid.
Acts 2023 375
(iii) in subsection (3), by deleting the words “on the last

monthly remuneration drawn by the worker” and
replacing them by the words “on the basis of the
remuneration, for the last completed month, drawn by
the worker”;
(aj) in section 95A, by repealing subsections (1) and (2) and
replacing them by the following subsections –
(1) Subject to subsection (3), where an employer
insures a worker in a private pension scheme, in the Sugar
Industry Pension Fund or in any other pension fund set up
under the Sugar Industry Pension Fund Act, the employer
shall, not later than one month after the date of termination
of employment or resignation of the worker, pay to the
Director-General any contribution computed in accordance
with section 96(4) or any other enactment for the period the
worker’s retirement benefits were not covered by a private
pension scheme, the Sugar Industry Pension Fund or any
other pension fund set up under the Sugar Industry Pension
Fund Act.
(2) The employer shall –
(a) where the worker retires in circumstances
specified in section 98 or 109, as
appropriate; or
(b) where the worker dies,
pay to the worker referred to in subsection (1) or the legal
heirs or legal representative of the deceased worker, as the
case may be, a gratuity in accordance with section 96(4).
(ak) in section 96 –
(i) in subsection (2)(a)(i), by deleting the words “ceases
to be in the employment” and replacing them by the
words “resigns or ceases to be in the employment”;
376 Acts 2023

(a) in paragraph (a), by deleting the words
“other than” and replacing them by the words
“, including”;
(b) in paragraph (aa), by deleting the words “other
than a part-time worker” and replacing them by
the words “including a part-time worker,”;
(c) by repealing paragraph (b);
(al) in section 98(1)(a), by adding the following new
subparagraph, the word “or” at the end of subparagraph (vi)
being deleted –
(vii) at the time he attains the appropriate
retiring age, is employed in an
enterprise which is considered to be
insolvent;
(am) by repealing section 100A and replacing it by the following
section –
100A. Computation of gratuity or lump sum
For the purpose of computation of gratuity or lump
sum under sections 95, 95A, 96, 99 and 100, the notional
calculation of daily rate of pay for a full-time worker and
part-time worker shall be on the basis of 26 days in a month.
(an) in section 102 –
(i) by repealing subsection (2);
(A) by deleting the words “where a worker dies” and
replacing them by the words “where a worker
resigns, retires or dies”;
(B) by deleting the words “or death” and replacing
them by the words “or resignation, retirement or
death”;
Acts 2023 377
(ao) by repealing section 108 and replacing it by the following

section –
108. Surcharge and interests on late contributions
(1) Without prejudice to any legal proceedings which
may be instituted under this Part, where an employer fails,
within the prescribed time, to pay into the Portable Retirement
Gratuity Fund the whole or part of any contributions payable
under section 94, 95, 95A, 96 or 97, he shall, in addition to the
contributions payable, pay –
(a) a surcharge of 10 per cent of any
contribution remaining unpaid; and
(b) interest at the rate of one per cent for each
month or part of the month during which
any contributions remain unpaid.
(2) The employer shall not recover from a worker
any surcharge or interests payable under subsection (1).
(3) For the purpose of determining whether a
surcharge is leviable under this section, the contributions
shall be deemed to have been made on the date payment is
received by the Director-General.
(ap) in section 109 –

(A) in paragraph (a), by deleting the words
“, other than” and replacing them by the word
“including”;
(B) by repealing paragraph (b);
subsection –
(4A) Where a worker has not been paid
a retirement benefit under a private pension
378 Acts 2023
scheme sponsored by an employer, the employer

shall pay the worker a lump sum equivalent to
15 days remuneration per year of service.
(iii) in subsection (6), by repealing paragraph (b) and
(b) the notional calculation for both a
full-time and a part-time worker
shall be on the basis of 26 days in a
month.
(aq) in section 119 –
(i) in subsection (1), by repealing paragraph (a) and
(a) has reason to believe that –
(i) an offence under this Act or
any other enactment relating
to labour or employment
has been committed by
an employer or any other
person; or
(ii) an employer has failed to
comply with an order of the
Court; or
(4) (a) Any person who commits an
offence under subsection (2) shall, on a first or second
conviction, be liable to a fine of 5,000 rupees or in
the case of a third or subsequent conviction, to a fine
of 10,000 rupees and to imprisonment for a term not
exceeding 10 days.
Acts 2023 379
(b) The Court may, on the conviction of

any person under this Act, where it thinks appropriate,
make an order directing that person to comply with this
Act or any order made by the Court within such time as
may be fixed in the order.
(c) A person who fails to comply with
an order made under paragraph (b) shall commit an
offence and shall, on conviction, be liable to a fine not
exceeding 10,000 rupees.
(ar) in section 123(1)(g), by inserting, after the words “33,”,
(as) in section 127, by inserting, after subsection (6A), the
(6B) Any complaint registered under section 69A
which is pending before the Ministry prior to the
commencement of this section, shall be referred to the
Tribunal within 30 days of the commencement of this section.
(at) in the Second Schedule, by inserting, after item 9, the
following new item –
9A. Number of accumulated leave as at January …..
(au) in the Seventh Schedule, in Part I, by repealing paragraph 1
and replacing it by the following paragraph –
1. The Workfare Programme Fund shall be financed –
(a) for the period starting on July 2023 and ending
on June 2025, to the level of 0.75 per cent;
(b) thereafter, to the level of 0.5 per cent,
from the levy of one and a half per cent contributed by the
employers under the Human Resource Development Act.
380 Acts 2023
91. Workers’ Rights (Payment of Special Allowance 2023)

Regulations 2023 amended
The Workers’ Rights (Payment of Special Allowance 2023)

Regulations 2023 are amended –
(a) in regulation 2, by deleting the definitions “existing migrant
employee” and “new migrant employee”;
(b) in regulation 3 –
(i) by inserting, after the word “pay”, the words
“, for the period starting on 1 July 2023 and ending on
30 June 2024,”;
(ii) in paragraph (a) –
(A) in subparagraph (i) –
(I) by deleting the words “500 rupees”
and replacing them by the words
“1,425 rupees”;
(II) by deleting the words “a new migrant
employee and”;
(III) by deleting the words “subparagraphs (ii),
(iii) and (iv)” and replacing them by the
words “subparagraph (ii)”;
(B) in subparagraph (ii) –
(I) by deleting the words “1,200 rupees”
and replacing them by the words
“2,125 rupees”;
(II) by deleting the words “made up of one
allowance of 860 rupees and another
allowance of 340 rupees,”;
(III) by deleting the words “a new migrant
employee and”;
Acts 2023 381
(IV) by deleting the words “subparagraphs (i),

(iii) and (iv)” and replacing them by the
words “subparagraph (i)”;
(C) by revoking subparagraphs (iii) and (iv);
(iii) in paragraph (b) –
(A) in subparagraph (i) –
wherever they appear and replacing
them by the words “13,000 rupees”;
(II) by deleting the words “employee, other
than a migrant employee,” and replacing
them by the word “employee”;
(B) in subparagraph (ii) –
wherever they appear and replacing them
by the words “13,000 rupees”;
(II) by deleting the words “employee, other
than a migrant employee,” and replacing
them by the word “employee”;
(C) by revoking subparagraphs (iii) and (iv);
(c) in regulation 7, in paragraph (1)(a), by deleting the
words “12,075 rupees” and replacing them by the words
“13,000 rupees”;
(d) in regulation 10, by deleting the words “and shall remain
in force up to 31 December 2023”.
92. Validation of resolution

The resolution adopted by the National Assembly on 2 June 2023
is validated.
382 Acts 2023
93. Commencement
(1) Sections 2, 12(b), 15(b) and (g), 23(c)(ii) and (f), 28(g) and
35(a), (d), (e), (f), (g), (h), (m), (p) and (aa) shall come into operation
on 1 January 2024.
(2) Sections 9, 19(d) and (e), 28(d), 35(u), 38(y) and (ad)(ii),
40(a), 43, 45, 79(b), 82(b)(i) and 86(c), (e) and (i) shall be deemed to
have come into operation on 16 January 2023.
(3) Section 17(a)(i) shall be deemed to have come into operation
on 3 October 2022.
(4) Sections 19(a) and 33(a) shall come into operation on
2 February 2024.
(5) Section 19(g) and (h) shall come into operation on 2 October
2023.
(6) Sections 19(i), 23(a), (b), (c)(i), (d), (e), (g) and (h), 25(a),
(b), (c), (d), (e) and (g), 38(c)(ii), (i)(i), (j), (k), (l) and (m), 46, 47,
56(a), (c) and (d) and 77(a)(ii) shall be deemed to have come into
operation on 1 July 2023.
(7) Sections 20(a)(i) and (ii) and 86(l) and (m)(iii) shall be
deemed to have come into operation on 5 June 2023.
(8) Sections 20(b) insofar as it relates to item E112,
28(f)(ii) insofar as it relates to item 94 and 86(n)(ii) insofar as it relates
to item 29 shall be deemed to have come into operation on 15 September
2022.
(9) Sections 20(b) insofar as it relates to item E113,
28(f)(ii) insofar as it relates to item 95 and 86(n)(ii) insofar as it relates
to item 30 shall be deemed to have come into operation on 30 March 2023.
(10) Section 24(b)(i)(A), (B) and (D) shall come into operation
on 1 August 2023.
(11) Sections 25(f), 26(a)(i) and (ii) and (e)(v), 28(e) and (i)
and 90(v)(iii) and (aj) shall be deemed to have come into operation
on 1 July 2022.
Acts 2023 383
(12) Sections 26(f), 27, 35(j) and (k), 37(a)(ii) and (b)(i) and (ii),
39, 55, 59(a)(i), 61 and 69(a), (b) and (c) shall come into operation on a
date to be fixed by Proclamation.
(13) Section 28(f)(i) shall be deemed to have come into operation
on 3 June 2023.
(14) Sections 28(h) and 86(h) and (n)(ii) insofar as it relates to
item 31 shall come into operation on 1 October 2023.
(15) Section 35(c)(i) shall be deemed to have come into operation
on 21 January 2022.
(16) Section 35(y) shall come into operation on 1 April 2024.
(17) Sections 35(z) and 86(g)(i)(A) and (p)(iv) shall come into
operation on 1 September 2023.
(18) Section 37(b)(iii) shall be deemed to have come into operation
on 27 April 2019.
(19) Section 38(a)(i), (ii) and (iv), (b), (c)(i), (iv) and (v), (n),
(o), (p), (q), (r), (t), (u)(ii), (v), (af)(i), (ag)(i) and (ah) shall be deemed
to have come into operation in respect of the income year commencing
on 1 July 2023 and in respect of every subsequent income year.
(20) Section 38(h), (ag)(ii)(B) and (ag)(iii)(A) shall come into
operation in respect of the year of assessment commencing on 1 July 2024
and in respect of every subsequent year of assessment.
(21) Section 44(a) shall be deemed to have come into operation on
27 May 2021.
(22) Section 63(b) shall be deemed to have come into operation on
1 January 2013.
(23) Section 67 shall come into operation on 30 June 2024.
(24) Section 77(d)(ii)(A) shall be deemed to have come into
operation on 1 December 2022.
384 Acts 2023
(25) Section 79(a)(i) shall be deemed to have come into operation

on 1 June 2022.
(26) Section 80 shall be deemed to have come into operation on
2 June 2023
(27) Section 82(c) insofar as it relates to item 11 shall be deemed
to have come into operation on 20 June 2023.
(28) Section 86(f) shall be deemed to have come into operation
in respect of the accounting period starting on or after 1 July 2023
and in respect of every subsequent accounting period.
(29) Section 86(g)(i)(B) and (p)(iii) shall come into operation
on 3 November 2023.
(30) Section 86(j) insofar as it relates to items 11, 13, 25, 26
and 27 and (k) shall be deemed to have come into operation on
5 August 2021.
(31) Section 86(j) insofar as it relates to item 28 shall be deemed
to have come into operation on 2 August 2022.
(32) Section 86(m)(ii) shall be deemed to have come into
operation on 11 November 2022.
Passed by the National Assembly on the eighteenth day of July

two thousand and twenty three.
Urmeelah Devi Ramchurn (Ms)

Acting Clerk of the National Assembly
__________________
FIRST SCHEDULE
[Section 2(b)]
SCHEDULE
[Section 4]
ADVERTISING STRUCTURE FEE

Fee chargeable in
respect of every
calendar year or every
Advertising structure of an area - quarter Date payable
Calendar Quarter
Year
(a) not exceeding 2 m2 2,500 625 (a) In respect of every calendar year –
2 2 where a written permission from the
(b) exceeding 2 m but not exceeding 3 m 3,750 937.50
highway authority or a local authority has
2 2
Acts 2023
(c) exceeding 3 m but not exceeding 4 m 5,000 1,250 been granted –

(d) exceeding 4 m2 but not exceeding 5m2 6,250 1,562.50 (i) before 1 January 2024 and is in force
2 2
at 31 December 2023, the fee
(e) exceeding 5 m but not exceeding 6 m 7,500 1,875 chargeable shall be payable not later
2 2 than 31 January 2024;
(f) exceeding 6 m but not exceeding 7 m 8,750 2,187.50
385
FIRST SCHEDULE - Continued 386
Fee chargeable in
respect of every
Calendar Quarter
Year
(g) exceeding 7 m2 but not exceeding 10,000 2,500 (ii) on or after 1 January 2024 and any
8 m2 subsequent year, the fee chargeable
(h) exceeding 8 m2 but not exceeding 9 m2 11,250 2,812.50 shall be payable not later than
one month after the date of the
(i) exceeding 9 m2 but not exceeding 10 m2 12,500 3,125 written permission;
Acts 2023
13,750 3,437.50 (b) in respect of every quarter –

(j) exceeding 10 m2 but not exceeding 11 m2
where a written permission from the
(k) exceeding 11 m2 but not exceeding 12 m2 15,000 3,750
highway authority or a local authority
(l) exceeding 12 m2 but not exceeding 24 m2 20,000 5,000 has been granted -
FIRST SCHEDULE - Continued
Fee chargeable in
respect of every
Calendar Quarter
Year
(m) exceeding 24 m2 but not exceeding 33 m2 25,000 6,250 (i) before 1 January 2024 and is in force
at 31 December 2023, the fee
(n) exceeding 33 m2 but not exceeding 36 m2 30,000 7,500 chargeable shall be payable not later
than 15 January,15 April, 15 July and
(o) exceeding 36 m2 35,000 8,750 15 October 2024, respectively;
(ii) on or after 1 January 2024, the fee
Acts 2023
chargeable shall be payable not later

than 15 days after the date of the
written permission in respect of the
quarter in which the permission
is granted and thereafter not later
than 15 January, 15 April, 15 July
and 15 October, respectively, as the
case may be.
_______________
387
388 Acts 2023
SECOND SCHEDULE
[Section 12(b)]
SECOND SCHEDULE
[Section 8A]
PASSENGER FEE
Passengers Passenger whose journey Any other

originally starts from passenger
Reunion Island, Madagascar,
Seychelles or Comoros
Children below 2 years Nil Nil
Children aged 2 and above

but below 12 years USD 13 USD 30
Passengers aged 12 years

and above USD 26 USD 60
_______________
THIRD SCHEDULE
[Section 20(a)(i) and (ii)]
PART I
1902.30.00, 3304.91.00, 3304.99.00, 3910.00.00, 6602.00.00, 8413.20.00, 8413.50.00, 8509.80.00
PART II
H.S. Code Description Statistical General COMESA* COMESA* SADC IOC INDIA PAKISTAN EC TÜRKIYE UK CHINA AfCFTA
Unit Group I Group II
% % % % % % % % % % % %
- Other pasta
1902.30.10 --- Other noodles kg 0 0 0 0 0 0 0 0 0 0 0 0
1902.30.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0
-- Powders, whether
or not compressed:
3304.91.10 --- Baby powders kg 0 0 0 0 0 0 0 0 0 0 0 0
Acts 2023
3304.91.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0

-- Other:
3304.99.10 --- Baby creams kg 0 0 0 0 0 0 0 0 0 0 0 0
3304.99.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0
Silicones in primary
forms.
3910.00.10 --- Medical kg 0 0 0 0 0 0 0 0 0 0 0 0
grade silicone
389
THIRD SCHEDULE - Continued 390
% % % % % % % % % % % %
3910.00.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0
Walking-sticks, seat-
sticks, whips, riding-
crops and the like.
6602.00.10 --- Walking-sticks U 0 0 0 0 0 0 0 0 0 0 0 0
6602.00.90 --- Other U 0 0 0 0 0 0 0 0 0 0 0 0
7020.00.40 --- Glass-ceramic kg 0 0 0 0 0 0 0 0 0 0 0 0
blocks for dental use
- Hand pumps,
other than those of
subheading 8413.11
Acts 2023
or 8413.19:
8413.20.10 --- Breast pumps U 0 0 0 0 0 0 0 0 0 0 0 0
8413.20.90 --- Other U 0 0 0 0 0 0 0 0 0 0 0 0
- Other reciprocating
positive displacement
pumps:
8413.50.10 --- Breast pumps U 0 0 0 0 0 0 0 0 0 0 0 0
8413.50.90 --- Other U 0 0 0 0 0 0 0 0 0 0 0 0
THIRD SCHEDULE - Continued
H.S. Code Description Statistical Genera COMESA* COMESA* SADC IOC INDIA PAKISTAN EC TÜRKIYE UK CHINA AfCFTA
% % % % % % % % % % % %
- Other appliances:
8509.80.10 --- Toothbrushes U 0 0 0 0 0 0 0 0 0 0 0 0
8509.80.90 --- Other U 0 0 0 0 0 0 0 0 0 0 0 0
_______________
Acts 2023
391
FOURTH SCHEDULE 392
[Section 20(a)(iii) and (iv)]
PART I
3925.90.90, 9403.20.90, 9403.70.90, 9403.91.00, 9403.99.00

PART II
% % % % % % % % % % % %
--- Other:
3925.90.91 ---- Junction boxes, kg 0 0 0 0 0 0 0 0 0 0 0 0

Acts 2023
switch-plates and
protective plates,
not fitted internally
with terminals, for
goods of headings
85.35, 85.36, 85.37
and 85.38
3925.90.92 ---- Trunking of kg 0 0 0 0 0 0 0 0 0 0 0 0

polyvinyl chloride
(PVC), for
electrical wiring
FOURTH SCHEDULE - Continued
% % % % % % % % % % % %
3925.90.99 ---- Other kg 15 0 1.5 0 0 15 15 15 15 15 15 15
--- Other:
9403.20.91 ---- Boards, panels, kg 0 0 0 0 0 0 0 0 0 0 0 0

consoles, desks,
cabinets and other
bases for the goods
of subheading
8538.10.00, not
equipped with
their apparatus, for
Acts 2023
electric control or
the distribution of
electricity
9403.20.99 ---- Other kg 30 0 3 0 0 1600 30 30 30 30 21 30

tons
@
21%
duty
393
FOURTH SCHEDULE - Continued 394
% % % % % % % % % % % %
9403.60.92 ---- Boards, panels, U 0 0 0 0 0 0 0 0 0 0 0 0
consoles, desks,
cabinets and other
bases for the goods
of subheading
8538.10.00, not
equipped with
electric control or
the distribution of
electricity
Acts 2023
--- Other:
% % % % % % % % % % % %
9403.70.91 ---- Boards, panels, kg 0 0 0 0 0 0 0 0 0 0 0 0
consoles, desks,
cabinets and other
bases for the goods
of subheading
8538.10.00, not
equipped with
electric control or
the distribution of
electricity
9403.70.99 ---- Other kg 30 0 3 0 0 200 30 30 30 30 21 30

Acts 2023
tons
@
21%
duty
-- Of wood:
9403.91.10 --- Of subheading kg 0 0 0 0 0 0 0 0 0 0 0 0

9403.60.92
395
396
% % % % % % % % % % % %
9403.91.90 --- Other kg 30 0 3 0 0 0 30 0 0 0 12 30
-- Other:
9403.99.10 --- Of subheadings kg 0 0 0 0 0 0 0 0 0 0 0 0

9403.20.91 and
9403.70.91
Acts 2023
9403.99.90 --- Other kg 30 0 3 0 0 0 30 0 0 0 12 30
_______________
Acts 2023 397
FIFTH SCHEDULE
[Section 28(f)(i)]
PART I
2203.00.11, 2203.00.19, 2203.00.91, 2203.00.99, 2204.10.10, 2204.10.90,

2204.21.11, 2204.21.19, 2204.21.21, 2204.21.29, 2204.21.91, 2204.21.99,
2204.22.10, 2204.22.90, 2204.29.10, 2204.29.21, 2204.29.29, 2204.29.30,
2204.29.91, 2204.29.99, 2205.10.90, 2205.90.10, 2205.90.90, 2206.00.10,
2206.00.21, 2206.00.29, 2206.00.31, 2206.00.39, 2206.00.41, 2206.00.42,
2206.00.43, 2206.00.49, 2206.00.51, 2206.00.59, 2206.00.61, 2206.00.62,
2206.00.63, 2206.00.71, 2206.00.72, 2206.00.73, 2206.00.81, 2206.00.82,
2206.00.83, 2206.00.91, 2206.00.99, 2208.20.11, 2208.20.19, 2208.20.21,
2208.20.22, 2208.20.29, 2208.20.90, 2208.30.10, 2208.30.90, 2208.40.10,
2208.40.20, 2208.40.30, 2208.40.40, 2208.40.90, 2208.50.11, 2208.50.19,
2208.50.21, 2208.50.29, 2208.50.91, 2208.50.99, 2208.60.10, 2208.60.20,
2208.60.30, 2208.60.90, 2208.70.11, 2208.70.19, 2208.70.90, 2208.90.11,
2208.90.12, 2208.90.19, 2208.90.21, 2208.90.22, 2208.90.23, 2208.90.29,
2208.90.31, 2208.90.39, 2208.90.61, 2208.90.69, 2208.90.91, 2208.90.92,
2208.90.93, 2208.90.99, 2402.10.10, 2402.10.90, 2402.20.00 2402.90.10
2402.90.90
398 Acts 2023
FIFTH SCHEDULE - Continued
PART II
Column 1 Column 2 Column 3 Column 4 Column 5
Heading H.S. Code Excisable Goods Statistical Taxable Rate of

Unit Base Excise Duty
22.03 Beer made from malt.
--- Of an alcoholic
strength not exceeding
9 degrees:
2203.00.11 ---- In can L Specific Rs 52.80

duty per per litre
litre/per plus Rs 2
unit per can
2203.00.19 ---- Other L Specific Rs 52.80

duty per per litre
litre
--- Other:

duty per per litre
litre/per plus Rs 2
unit per can

duty per per litre
litre
Acts 2023 399

22.04 Wine of fresh grapes,

including fortified
wines; grape must
other than that of
heading 20.09.
- Sparkling wine:
2204.10.10 --- Champagne L Specific Rs 1,229.80

duty per per litre
litre
2204.10.90 --- Other L Specific Rs 258.25

duty per per litre
litre
- Other wine; grape

must with fermentation
prevented or arrested
by the addition of
alcohol:
-- In containers
holding 2 L or less:
400 Acts 2023

--- Fortified wine:
2204.21.11 ---- Obtained by L Specific Rs 306.75

mixing spirits of cane duty per per litre
or cane products litre

duty per per litre
litre
--- In cans not

exceeding 330 ml:

mixing spirits of cane duty per litre
or cane products per litre/ plus Rs 2
per unit per can

duty per per litre
litre/per plus Rs 2
unit per can
--- Other:

Acts 2023 401


duty per per litre
litre
-- In containers holding
more than 2 L
but not more than 10 L:
2204.22.10 --- Obtained by L Specific Rs 258.25


duty per litre
per litre
-- Other:
2204.29.10 --- In bulk for bottling L Specific Rs147.40

purposes duty per litre
per litre
--- Fortified wine:

402 Acts 2023



duty per litre
per litre
2204.29.30 --- Grape must L Specific Rs 184.20

with fermentation duty per per litre
prevented or arrested litre
by the addition of
alcohol
--- Other:


duty per per litre
litre
Acts 2023 403

22.05 Vermouth and other

wine of fresh grapes
flavoured with plants
or aromatic substances.
- In containers holding
2 L or less:

duty per per litre
litre
- Other:
2205.90.10 --- In bulk for bottling L Specific Rs 147.40

purposes duty per litre
per litre

duty per per litre
litre
404 Acts 2023

22.06 Other fermented

beverages (for
example, cider,
perry, mead, saké);
mixtures of fermented
beverages and
mixtures of fermented
beverages and non-
alcoholic beverages,
not elsewhere
specified or included:
2206.00.10 --- Fruit wine L Specific Rs 42.75

duty per per litre
litre
--- Fortified fruit wine:


duty per per litre
litre
--- Shandy:
Acts 2023 405


duty per per litre
litre/per plus Rs 2
unit per can

duty per per litre
litre
--- Beer:
2206.00.41 ---- Of an alcoholic L Specific Rs 52.80

strength not exceeding duty per per litre
9 degrees, in can litre/per plus Rs 2
unit per can
2206.00.42 ---- Other, of an L Specific Rs 52.80

alcoholic strength not duty per per litre
exceeding 9 degrees litre
2206.00.43 ---- Of an alcoholic L Specific Rs 73.30

strength exceeding duty per per litre
9 degrees, in can litre/per plus Rs 2
unit per can
406 Acts 2023


duty per per litre
litre
--- Cider, perry and

mead:

duty per per litre
litre/per plus Rs 2
unit per can

duty per per litre
litre
--- Made wine and

fortified made wine:
2206.00.61 ---- Made wine L Specific Rs 91.65

duty per per litre
litre
2206.00.62 ---- Fortified made L Specific Rs 142.45

wine duty per per litre
litre
Acts 2023 407

2206.00.63 ---- Fortified made L Specific Rs 142.45

wine obtained by duty per per litre
mixing spirits of cane litre
or cane products
--- Island wine and

fortified Island wine:
2206.00.71 ---- Island wine L Specific Rs 42.75

duty per per litre
litre
2206.00.72 ---- Fortified Island L Specific Rs 91.65

litre
2206.00.73 ---- Fortified island L Specific Rs 91.65

or cane products
--- Admixed wine

and fortified admixed
wine:
408 Acts 2023

2206.00.81 ---- Admixed wine L Specific Rs 111.45

duty per per litre
litre
2206.00.82 ---- Fortified admixed L Specific Rs 167.20

litre
2206.00.83 ---- Fortified admixed L Specific Rs 167.20

or cane products
--- Other:

duty per per litre
litre/per plus Rs 2
unit per can

duty per per litre
litre
Acts 2023 409

22.08 Undenatured ethyl

alcohol of an alcoholic
strength by volume
of less than 80%
vol; spirits, liqueurs
and other spirituous
beverages.
- Spirits obtained by
distilling grape wine
or grape marc:
--- Cognac:
2208.20.11 ---- In bulk for L Specific Rs 1,398.75

bottling purposes duty per per litre
litre absolute
alcohol
2208.20.19 ---- Other L Specific Rs 2,236.10

duty per per litre
litre absolute
alcohol
--- Brandy:
410 Acts 2023


litre absolute
alcohol
2208.20.22 ---- Blended Brandy L Specific Rs 2,236.10
obtained by mixing duty per per litre
spirits of cane or cane litre absolute
products alcohol
duty per per litre
litre absolute
alcohol
2208.20.90 --- Other L Specific Rs 2,236.10

duty per per litre
litre absolute
alcohol
- Whiskies:
2208.30.10 --- In bulk for bottling L Specific Rs 1,398.75

purposes duty per per litre
litre absolute
alcohol

duty per per litre
litre absolute
alcohol
Acts 2023 411

- Rum and other

spirits obtained by
distilling fermented
sugar-cane products:
2208.40.10 --- Agricultural rum L Specific Rs 724.10

duty per per litre
litre absolute
alcohol
2208.40.20 --- Island recipe rum L Specific Rs 724.10
duty per per litre
litre absolute
alcohol
2208.40.30 --- Spirits obtained L Specific Rs 724.10
by redistilling alcohol duty per per litre
obtained from litre absolute
molasses, sugar cane alcohol
or its derivatives
and by flavouring,
sweetening, or further
treating the redistilled
alcohol
2208.40.40 --- Spirits obtained L Specific Rs 724.10

by compounding or duty per per litre
flavouring alcohol litre absolute
obtained from alcohol
molasses, sugar cane
or its derivatives
412 Acts 2023


duty per per litre
litre absolute
alcohol
- Gin and Geneva:
--- Distilled gin:
2208.50.11 ---- Distilled gin L Specific Rs 724.10

products alcohol

duty per per litre
litre absolute
alcohol
--- London gin:
2208.50.21 ---- London gin L Specific Rs 724.10

products alcohol
Acts 2023 413


duty per per litre
litre absolute
alcohol
--- Other:
2208.50.91 ---- Obtained by L Specific Rs 2,236.10

or cane products litre absolute
alcohol

duty per per litre
litre absolute
alcohol
- Vodka:
2208.60.10 --- Vodka produced L Specific Rs 2,236.10

from alcohol obtained duty per per litre
by treating fermented litre absolute
mash of cereals or alcohol
potato
2208.60.20 --- Vodka produced L Specific Rs 724.10

from alcohol obtained duty per per litre
from spirits of cane or litre absolute
cane products alcohol
414 Acts 2023

2208.60.30 --- Vodka obtained by L Specific Rs 2,236.10

mixing vodka of duty per per litre
HS 2208.60.10 or litre absolute
2208.60.90 with alcohol
spirits of cane or cane
products

duty per per litre
litre absolute
alcohol
- Liqueurs and
cordials:
--- Liqueurs and

cordials obtained by
mixing spirits of cane
or cane products:
2208.70.11 ---- In can L Specific Rs 492

duty per per litre
litre/per absolute
unit alcohol
plus Rs 2
per can
Acts 2023 415

2208.70.19 ---- Other L Specific Rs 492

duty per per litre
litre absolute
alcohol
2208.70.90 --- Other L Specific Rs 492

duty per per litre
litre absolute
alcohol
- Other:
--- Eau de vie:

litre absolute
alcohol
2208.90.12 ---- Eau de vie L Specific Rs 2,236.10

obtained from spirits duty per per litre
of cane or cane litre absolute
products alcohol

duty per per litre
litre absolute
alcohol
--- Spirit cooler:

416 Acts 2023


duty per per litre
litre/per plus Rs 2
unit per can
2208.90.22 ---- Spirit cooler L Specific Rs 68.85

spirits of cane or cane litre
products
2208.90.23 ---- Spirit cooler L Specific Rs 68.85

spirits of cane or cane litre/per plus Rs 2
products, in can unit per can

duty per per litre
litre
--- Tequilla:

litre absolute
alcohol
duty per per litre
litre absolute
alcohol
Acts 2023 417

--- Admixed spirits:
2208.90.61 --- Obtained by L Specific At the rate

mixing spirits of cane duty per applicable
or cane products litre to the
spirits
calculated
in
proportion
to the
volume
of spirits
used in the
production
2208.90.69 ---- Other L Specific At the rate

duty per applicable
litre to the
spirits
calculated
in
proportion
to the
volume
of spirits
used in the
production
--- Other:
418 Acts 2023


or cane products litre absolute
alcohol

or cane products, in litre/per absolute
can unit alcohol
plus Rs 2
per can
2208.90.93 ---- Other, in can L Specific Rs 2,236.10

duty per per litre
litre/per absolute
unit alcohol
plus Rs 2
per can

duty per per litre
litre absolute
alcohol
Acts 2023 419

24.02 Cigars, cheroots,

cigarillos and
cigarettes, of tobacco
or of tobacco
substitutes.
- Cigars, cheroots and

cigarillos, containing
tobacco:
2402.10.10 --- Cigarillos Kg Specific Rs 13,728

duty per per
thousand thousand
2402.10.90 --- Other Kg Specific Rs 23,510

duty per per kg
kg
2402.20.00 - Cigarettes containing Kg Specific Rs 6,807

tobacco duty per per
thousand thousand
- Other:
2402.90.10 --- Cigarillos Kg Specific Rs 13,728

duty per per
thousand thousand
2402.90.90 --- Other Kg Specific Rs 6,807
duty per per
thousand thousand
420 Acts 2023
SIXTH SCHEDULE
[Section 28(g)]
PART II
Column 1 Column 2 Column 3

Licence Licence fee Business authorised
Yearly
(Rs)
Dealer in liquor and alcoholic 18,000 To sell by wholesale to a retailer
products (Wholesale) of liquor and alcoholic products.
Retailer of liquor and alcoholic 8,000 To sell by retail, liquor

products (off) and alcoholic products for
consumption off the premises.
Retailer of liquor and alcoholic 10,000 To sell by retail, liquor

products (on and off) and alcoholic products for
consumption on and off the
premises.
Retailer of beer and alcoholic 2,000 To sell by retail, beer, shandy,

beverages (on and off) cider, perry, spirit cooler and
other alcoholic beverages for
consumption on and off the
premises.
Retailer of liquor and alcoholic 4,000 To sell by retail liquor and

products - Hotel and Guest House alcoholic products to residents
(on and off) for consumption on and off the
premises.
Retailer of liquor and alcoholic 8,000 To sell by retail liquor

products - Restaurant (on) and alcoholic products for
consumption on the premises.
Acts 2023 421
SIXTH SCHEDULE - Continued

Yearly
(Rs)
Retailer of liquor - Private Club 4,000 To sell by retail liquor and

(on) alcoholic products to the club’s
members for consumption on the
premises.
Retailer of liquor - Night Club 8,000 To sell by retail liquor for

(on) consumption on the premises.
Retailer of liquor and alcoholic 12,000 To sell by retail liquor and alcoholic
products - Casino or Gaming products for consumption on the
House (on) premises.
Retailer of beer, alcoholic 8,000 To sell by retail beer, alcoholic

beverages, alcoholic products and beverages, alcoholic products and
liquor - Pub (on) liquor for consumption on the
premises.
Retailer of beer, alcoholic 4,000 To sell by retail beer, alcoholic

beverages, alcoholic products and beverages, alcoholic products and
liquor - Table d’Hôte (on) liquor for consumption on the
premises.
422 Acts 2023
SIXTH SCHEDULE - Continued
PART III

(Rs)
Retailer of liquor and 2,000 (1) To sell liquor, rum and other alcoholic
alcoholic products products by the glass or small quantity
(Occasional) (on or off) during the period specified in the licence
for consumption on the premises; or
(2) To sell liquor and alcoholic products
during the period specified in the licence
for consumption off the premises.
Retailer of liquor and 2,000 To sell by retail liquor and alcoholic

alcoholic products products outside the prescribed hours for
(Restaurant) (Extension) consumption on the premises.
(on)
_______________
Acts 2023 423
SEVENTH SCHEDULE
[Section 28(i)]
SEVENTH SCHEDULE
[Section 52C(1)]
PART I
1. Electric motor car of H.S. Code 8703.80.11, 8703.80.12, 8703.80.91
or 8703.80.92
2. Electric motor vehicle for the transport of goods of H.S. Code
8704.60.11, 8704.60.12, 8704.60.13, 8704.60.14, 8704.60.15,

8704.60.16, 8704.60.17, 8704.60.18, 8704.60.21, 8704.60.22,
8704.60.23, 8704.60.24, 8704.60.31, 8704.60.32, 8704.60.33,
8704.60.34, 8704.60.35, 8704.60.41, 8704.60.42, 8704.60.43,
8704.60.44, 8704.60.45, 8704.60.51, 8704.60.52, 8704.60.61 or
8704.60.62
PART II
1. Electric motor car with a power rating not exceeding 180 kW of

H.S. Code 8703.80.11 or 8703.80.91
2. Electric motor vehicle for the transport of goods with a power rating
not exceeding 180 kW of H.S. Code
8704.60.11, 8704.60.13, 8704.60.15, 8704.60.17, 8704.60.21,

8704.60.22, 8704.60.23, 8704.60.24, 8704.60.31, 8704.60.33,
8704.60.35, 8704.60.41, 8704.60.43, 8704.60.45, 8704.60.51,
8704.60.52, 8704.60.61 or 8704.60.62
_______________
424 Acts 2023
EIGHTH SCHEDULE
[Section 35(aa)]
SIXTH SCHEDULE
[Sections 29D, 29E, 49 and 94]
PART I – FEES
(Rs)
Processing fee for registration 1,000
Processing fee for renewal 300
Issue of duplicate of identification card 500
PART II – PENALTY
500 rupees
_______________
Acts 2023 425
NINTH SCHEDULE
[Section 56(d)]
SIXTH SCHEDULE
[Section 8]
PERCENTAGE OF IMPAIRMENT
(%)
1. Injuries resulting in being permanently bedridden
total paralysis
(1) Total loss of sight
(2) Loss of both limbs

100
(3) Loss of both hands
(4) Loss of all fingers and both thumbs

2. Loss of arm
(1) At shoulder
(2) Between shoulder and elbow 75
(3) At elbow
(4) Between wrist and elbow 70
3. Loss of hand at wrist 70
4. Loss of fingers
(1) Four fingers and thumb of one hand 70
(2) Four fingers 60

426 Acts 2023
NINTH SCHEDULE - Continued
.. (%)
5. Loss of thumb
(1) Both phalanges and first metacarpal 36
(2) Both phalanges 30
(3) One phalanx 20
6. Loss of index finger
(1) Three phalanges and second metacarpal 21
(2) Three phalanges 14
(3) Two phalanges 11
(4) One phalanx 9
7. Loss of middle finger
(1) Three phalanges and third metacarpal 15
(3) Two phalanges 9
(4) One phalanx 7

Acts 2023 427
(%)
8. Loss of ring finger
(1) Three phalanges and fourth metacarpal 10
(3) Two phalanges 6
(4) One phalanx 5
9. Loss of little finger
(1) Three phalanges and fifth metacarpal 10
(3) Two phalanges 6
(4) One phalanx 5
10. Loss of metacarpals
(1) First or second 8
(2) Third, fourth or fifth 3
11. Loss of hearing (both ears) 60
12. Loss of one whole eye 30

428 Acts 2023
(%)
13. Loss of legs
(1) Both legs 100
(2) Both feet 100
(3) At or above knee 75
(4) Below knee 65
(5) Loss of foot 60
(6) Midfoot 35
(7) All toes of a foot 20
14 Loss of great toe
(1) Both phalanges and first metatarsal 23
(2) Both phalanges 14
(3) One phalanx 3
15. Loss of second toe
(1) Three phalanges and second metatarsal 7
(3) Two phalanges 2
(4) One phalanx 1

Acts 2023 429
(%)
16. Loss of third toe
(1) Three phalanges and third metatarsal 7
(3) Two phalanges 2
(4) One phalanx 1
17. Loss of fourth toe
(1) Three phalanges and fourth metatarsal 7
(3) Two phalanges 2
(4) One phalanx 1
18. Loss of fifth toe
(1) Three phalanges and fifth metatarsal 7
(3) Two phalanges 2
(4) One phalanx 1

430 Acts 2023
(%)
19. Loss of metatarsals
(1) First 10
(2) Second, third, fourth or fifth 4
Note: The total permanent loss of the use of a member, including

congenital deformity or absence of a member, shall be treated as loss of
that member
_______________
Acts 2023 431
TENTH SCHEDULE
[Section 72(f)]
THIRD SCHEDULE
[Section 72A]
OFFENCES Fine
(Rs)
1 Encroaching on a road or road reserve by making or
erecting a structure, fence, ditch, or other obstacle,
or by planting trees, bushes, canes or otherwise –
section 66(a) of Roads Act 5,000
2. Leaving, or allowing to fall, on a road or footpath
any timber, stones or other material so as to obstruct
the same or endanger persons using the road –
section 66(b) of Roads Act 2,000
3. Digging up, removing or altering, in any way,

the soil or surface of a road – section 66(c) of
Roads Act 5,000
4. Filling in, or obstructing, any ditch or drain made
to carry water off a road, whether on the road or
elsewhere, or deposits any matter in the ditch
or drain, or, by making dams, ditches, drains or
other works, causing the flooding of a road –
section 66(d) of Roads Act
5,000
5. Causing or allowing any timber, sledge, plough
or other heavy material or thing, not being wholly
raised above the ground on wheels to which
pneumatic or solid rubber tyres have been fitted, to
be moved along or across a road – section 66(e) of
Roads Act 2,000
432 Acts 2023
TENTH SCHEDULE - Continued
OFFENCES Fine
(Rs)
6. Allowing filth, drain water or noxious water, or any
other thing likely to injure any road or footpath, or
causing inconvenience to persons having access
on it, running or lying on the road or footpath from
any premises belonging to or occupied by him –
section 66(f) of Roads Act 2,000
7. Failing, during the night, to place a light near any
article or thing, hole or trench, left by him on a road
or footpath, and whereby the passage along the road
may be endangered or obstructed – section 66(g) of
Roads Act 2,000
8. Destroying, breaking, injuring or removing a
lantern or lamp hung up by a highway authority, a
local authority or an undertaker, or in compliance
with item 7 or extinguishing the light in the lantern
or lamp without lawful authority – section 66(h) of
Roads Act 10,000
9. Wilfully damaging a post, rail, fence, tree, hedge,
shrub or grass erected or planted on, or by the side
of, a road – section 66(i) of Roads Act 5,000
10. Without lawful authority, breaking, cutting,
throwing, pulling down, defacing or injuring a sign
post, mile stone, stake, barrier, parapet or work of
any description placed on or near a road for the
public convenience – section 66(j) of Roads Act 2,000
Acts 2023 433
TENTH SCHEDULE - Continued
OFFENCES Fine
(Rs)
11. Throwing or flinging a stone, staff or missile of any
kind so as to cause injury to a person or vehicle
travelling along a road, or to startle or injure any
horse, mule, bullock, or other beast of burden on a
road – section 66(k) of Roads Act 10,000
12. Firing off fireworks, or igniting an explosive
substance, on a road or road reserve, or within
such proximity of a road so as to cause injury or
damage to a person, animal or vehicle on the road –
section 66(l) of Roads Act 2,000
_______________
434 Acts 2023
ELEVENTH SCHEDULE
[Section 77(g)]
SEVENTH SCHEDULE
[Sections 30B, 30C and 30D]
PART I – INCOME ALLOWANCE
Sub-Part A
(Rs)
Monthly income allowance 2,000

Sub-Part B
(Rs)
Monthly income allowance 1,000

PART II – CHILD ALLOWANCE
(Rs)
Monthly allowance 2,000

PART III – INDEPENDENCE ALLOWANCE
(Rs)
One-off allowance 20,000

_______________
By Authority: Government Printing Department, La Tour Koenig 62/07/2023 – 870

Finance Act 2023 Gazetted 20 July 2023

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Finance Act 2023 Gazetted 20 July 2023

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LEGAL SUPPLEMENT 177

to the Government Gazette of Mauritius No. 62 of 20 July 2023

THE FINANCE (MISCELLANEOUS PROVISIONS) ACT 2023

Act No. 12 of 2023

PRITHVIRAJSING ROOPUN, G.C.S.K.

13. Civil Status Act amended

44. Local Government Act amended

74. Securities Act amended

ENACTED by the Parliament of Mauritius, as follows –

This Act may be cited as the Finance (Miscellaneous Provisions)

2. Advertisements Regulation Act amended

The Advertisements Regulation Act is amended –

3. Allied Health Professionals Council Act amended

The Allied Health Professionals Council Act is amended –

(ii) by inserting, in the appropriate alphabetical order, the

(e) in section 27, by adding the following new subsection –

(b) in section 31(1) –

ownership information, emails, telephone logs, receipts and

(c) in section 22(1), by inserting, after the words “general

(i) in subsection (1A), by inserting, after the word

11. Central Water Authority Act amended

(ii) in paragraph (b), by deleting the words “or descendants”

of Mauritius Act” and replacing them by the words

(b) in section 4, by adding the following new subsection, the

the death of the last remaining director, or within one month

(3) In this section and section 219 –

project for an installed capacity exceeding 2 megawatts

replacing them by the words “Subject to subsection (1A),

(3) The Director-General shall, on the advice of the

such goods shall be that in force in the Customs Tariff

(b) The amount claimed shall be paid to the

(b) The Government Medical Officer who

20. Customs Tariff Act amended

The Customs Tariff Act is amended, in the First Schedule –

(b) in Part II, by inserting, in the appropriate numerical order, the

E112 Any operator of Spirits, wine, ale or beer sold,

E113 Any person, Procurement of goods (excluding

E114 A Non-Governmental One motor vehicle approved by

21. Dangerous Drugs Act amended

(b) a medical practitioner, a dental surgeon,

(iv) in the case of a liquid, in millilitres;

(d) where a transaction is made by a

in respect of any dangerous drugs

(ii) by inserting, in the appropriate alphabetical order, the

(b) in section 4(1), by inserting, after paragraph (b), the following

(b) Any person who has, prior to the

(ii) in subsection (7), by deleting the words “60 days from

(h) in section 40(b), by repealing subparagraph (iv) and replacing

23. Early Childhood Care and Education Authority Act amended

The Early Childhood Care and Education Authority Act is amended –

“aided pre-primary school” means a registered

(hc) carry out inspection and periodic

in respect of any act done or omitted to be done in good faith in

the Authority may withhold the payment of any grant or part

10C. Emoluments to staff of aided pre-primary schools

(i) by repealing section 23 and replacing it by the following

(II) in paragraph (b), by inserting, after

27J. National Contact Point

(2) The functions of the National Contact

LEGAL SUPPLEMENT 177