{ "reviewed": "2026-10-18", "rule": "Copied from a cited page, or labelled Not published, Not found or Not in force. Figures are shown separately and not added together.", "years": [ "2015/16", "2016/17", "2017/18", "2018/19", "2019/20", "2020/21", "2021/22", "2022/23", "2023/24", "2024/25", "2025/26", "2026/27" ], "topNote": { "en": "In law, none of these fees is ring-fenced. Each is paid to the Director-General of the Mauritius Revenue Authority or, for air passengers, remitted by airlines, and recorded as revenue of the Consolidated Fund. No Act or regulation reviewed sends any of them to a named fund. Government then pays amounts it decides into special funds. The figures below are copied from the cited documents, shown separately, and not added together.", "fr": "En droit, aucune de ces redevances n'est affectée. Chacune est payée au directeur général de la Mauritius Revenue Authority ou, pour les passagers aériens, reversée par les compagnies, et enregistrée comme recette du Fonds consolidé. Aucune loi ni aucun règlement examiné ne la dirige vers un fonds nommé. L'État verse ensuite dans des fonds spéciaux des montants qu'il décide. Les chiffres ci-dessous sont copiés des documents cités, montrés séparément et non additionnés." }, "levies": [ { "id": "tourist-fee", "name": { "en": "Tourist fee", "fr": "Taxe touristique (tourist fee)" }, "law": { "en": "Tourism Authority Act, Part IVA, sections 39A to 39H (inserted by Act 18 of 2025)", "fr": "Tourism Authority Act, partie IVA, articles 39A à 39H (insérés par la loi 18 de 2025)" }, "rate": { "en": "EUR 3 per tourist aged 12 or over, for each night in a tourist accommodation (hotel, guesthouse, tourist residence or domaine). Not charged to residents, Mauritians holding a Mauritian passport, holders of a Premium Visa or residence permit, or tourists staying free of charge. Currently not applied in Rodrigues.", "fr": "3 EUR par touriste de 12 ans ou plus, pour chaque nuit dans un hébergement touristique (hôtel, maison d'hôtes, résidence touristique ou domaine). Non perçue auprès des résidents, des Mauriciens titulaires d'un passeport mauricien, des titulaires d'un Premium Visa ou d'un permis de résidence, ni des touristes logés gratuitement. Actuellement non appliquée à Rodrigues." }, "start": { "en": "1 October 2025", "fr": "1er octobre 2025" }, "payer": { "en": "Paid by the tourist; collected by the accommodation manager and remitted monthly to the MRA.", "fr": "Payée par le touriste ; perçue par le gérant de l'hébergement et reversée chaque mois à la MRA." }, "destination": { "en": "Remitted to the Director-General of the MRA. Section 17(1A): any fee paid under the Act goes into the Consolidated Fund. Not ring-fenced.", "fr": "Reversée au directeur général de la MRA. Article 17(1A) : toute redevance payée au titre de la loi va au Fonds consolidé. Non affectée." }, "amounts": [ { "id": "tourist-2025-26-estimate", "year": "2025/26", "kind": "estimate", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": "775,000", "unit": "rs000", "value": 775000000, "source": { "title": "Budget Estimates 2025-2026, Appendix A: Revenue", "url": "https://mof.govmu.org/Documents/Budget2025_26/2025_26_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2025-06", "page": "Table A2, page 541, item 11620002" } }, { "id": "tourist-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": "825,000", "unit": "rs000", "value": 825000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11620002" } }, { "id": "tourist-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": "870,000", "unit": "rs000", "value": 870000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11620002" } }, { "id": "tourist-2025-26-actual", "year": "2025/26", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-published", "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11620002 (no actual column yet)" } } ], "seriesId": "tourist", "namedFund": { "en": "None named in law.", "fr": "Aucun fonds nommé dans la loi." }, "fundId": null, "fundColumn": { "en": "No fund named.", "fr": "Aucun fonds nommé." }, "sources": [ { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, sections 39A to 39H; section 17(1A)", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." }, { "title": "Tourist Fee: guide, effective as from 01 October 2025", "url": "https://www.mra.mu/download/GuideTouristFee.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2025-10-01", "page": "Pages 2 to 5 (introduction, general information, return and payment)" }, { "title": "Annex to the Budget Speech 2025-2026", "url": "https://mof.govmu.org/Documents/budget_2025_2026/2025_26_annexBudget_final.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2025-06", "page": "Page 26 (National Environment Fund to be closed), item 29 page 65 (tourist fee), item 30 page 66 (environment protection fee)" }, { "title": "Budget Estimates 2025-2026, Appendix A: Revenue", "url": "https://mof.govmu.org/Documents/Budget2025_26/2025_26_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2025-06", "page": "Table A2, pages 540 to 541" }, { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, pages 538 to 539" } ] }, { "id": "environment-protection-fee", "name": { "en": "Environment Protection Fee", "fr": "Redevance de protection de l'environnement (EPF)" }, "law": { "en": "Environment Act 2024, Part IX, sections 93 to 97, and Tenth Schedule", "fr": "Environment Act 2024, partie IX, articles 93 à 97, et dixième annexe" }, "rate": { "en": "Hotels, and guesthouses or tourist residences of more than 4 bedrooms: 0.85% of monthly turnover. Stone crushing, aggregates and sand: 0.75% of monthly turnover. Vehicle batteries and pneumatic tyres (excluding motorcycles, bicycles and wheelchairs): Rs 100 per unit. Mobile phones valued above Rs 1,000: Rs 140 per unit. Per-unit rates apply to local manufacture and to imports.", "fr": "Hôtels, et maisons d'hôtes ou résidences touristiques de plus de 4 chambres : 0,85 % du chiffre d'affaires mensuel. Concassage, granulats et sable : 0,75 % du chiffre d'affaires mensuel. Batteries et pneus de véhicules (hors motos, vélos et fauteuils roulants) : 100 Rs par unité. Téléphones mobiles d'une valeur de plus de 1 000 Rs : 140 Rs par unité. Les taux par unité s'appliquent à la fabrication locale et aux importations." }, "start": { "en": "Per-unit rates doubled from 1 July 2025 (batteries and tyres from Rs 50, phones from Rs 70). Stone-crushing item amended from 1 October 2026. First start date of the fee: Not copied.", "fr": "Taux par unité doublés à partir du 1er juillet 2025 (batteries et pneus de 50 Rs, téléphones de 70 Rs). Rubrique du concassage modifiée à partir du 1er octobre 2026. Première date d'entrée en vigueur : Non copiée." }, "payer": { "en": "Paid by the hotel or enterprise manager, or by the importer at customs; collected by the MRA.", "fr": "Payée par le gérant de l'hôtel ou de l'entreprise, ou par l'importateur en douane ; perçue par la MRA." }, "destination": { "en": "Paid to the Director-General of the MRA; recorded as revenue of the Consolidated Fund. Not ring-fenced.", "fr": "Payé au directeur général de la MRA ; enregistré comme recette du Fonds consolidé. Non affecté." }, "amounts": [ { "id": "epf-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "649,336,456", "unit": "rs", "value": 649336456, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 86, item 11611001" } }, { "id": "epf-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "815,000", "unit": "rs000", "value": 815000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11611001" } }, { "id": "epf-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "820,000", "unit": "rs000", "value": 820000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11611001" } } ], "seriesId": "epf", "namedFund": { "en": "None named in law. The National Environment Fund's income (section 91) does not include this fee.", "fr": "Aucun fonds nommé dans la loi. Les recettes du National Environment Fund (article 91) n'incluent pas cette redevance." }, "fundId": "nef", "fundColumn": { "en": "Shown for comparison: National Environment Fund (see the funds table).", "fr": "Montré pour comparaison : National Environment Fund (voir le tableau des fonds)." }, "sources": [ { "title": "Environment Protection Act 2002 (Act 19 of 2002), consolidated text as repealed on 1 August 2024", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=RW52aXJvbm1lbnQgUHJvdGVjdGlvbiBBY3Q%3D&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IX, sections 59 to 62, pages 52 to 55; Part X, sections 65 to 69A, pages 55 to 59; Eighth Schedule, pages 101 to 103" }, { "title": "The Finance (Miscellaneous Provisions) Act 2018 (Act No. 11 of 2018)", "url": "https://www.mra.mu/download/FinanceAct2018.pdf", "publisher": "Government Gazette of Mauritius No. 71 of 9 August 2018", "asOf": "2018-08-09", "page": "Section 23(n) and (p), pages 289 to 290; Second Schedule (new Eighth Schedule), pages 453 to 454; Third Schedule (plastics), pages 455 to 456" }, { "title": "Environment Act 2024 (Act 3 of 2024), version published by the MRA", "url": "https://www.mra.mu/download/TheEnvironmentProtectionAct2024.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-10-01", "page": "Part VIII, sections 88 to 92, pages 81 to 85; Part IX, sections 93 to 97, pages 85 to 88; Tenth Schedule, pages 152 to 153" }, { "title": "Notice to declarants and importers: Environment Protection Fee (30 June 2025)", "url": "https://www.mra.mu/download/Notice-EnvProtFee300625.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2025-06-30", "page": "Table 1" }, { "title": "Annex to the Budget Speech 2025-2026", "url": "https://mof.govmu.org/Documents/budget_2025_2026/2025_26_annexBudget_final.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2025-06", "page": "Page 26 (National Environment Fund to be closed), item 29 page 65 (tourist fee), item 30 page 66 (environment protection fee)" }, { "title": "Detailed Statement of Revenue, Recurrent and Capital, of the Consolidated Fund for the financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Pages 85 to 86" }, { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, pages 538 to 539" } ] }, { "id": "plastic-bottles-cans", "name": { "en": "Excise on plastic bottles and cans", "fr": "Accise sur les bouteilles en plastique et les canettes" }, "law": { "en": "Excise Act, section 3AA (plastic bottles, inserted by the Finance Act 2026) and First Schedule (cans); refund schemes in sections 52A (bottles) and 52B (tyres)", "fr": "Excise Act, article 3AA (bouteilles en plastique, inséré par la Finance Act 2026) et première annexe (canettes) ; remboursements aux articles 52A (bouteilles) et 52B (pneus)" }, "rate": { "en": "Rs 2 per plastic bottle containing goods for home consumption (HS 3923.30.10), with a list of exempt goods. Rs 2 per can, added to the duty on drinks in cans such as beer. Rate on the earlier “PET bottles and other plastic products” line: Not copied.", "fr": "2 Rs par bouteille en plastique contenant des biens destinés à la consommation locale (SH 3923.30.10), avec une liste de biens exemptés. 2 Rs par canette, en plus du droit sur les boissons en canette comme la bière. Taux de l'ancienne ligne « bouteilles PET et autres produits en plastique » : Non copié." }, "start": { "en": "Plastic bottles: 1 October 2026. Cans: Not copied.", "fr": "Bouteilles en plastique : 1er octobre 2026. Canettes : Non copié." }, "payer": { "en": "Paid by the importer or local manufacturer, who needs an excise licence; collected by the MRA (Customs).", "fr": "Payée par l'importateur ou le fabricant local, qui doit détenir une licence d'accise ; perçue par la MRA (douane)." }, "destination": { "en": "Paid to the Director-General of the MRA; recorded as revenue of the Consolidated Fund. Not ring-fenced.", "fr": "Payé au directeur général de la MRA ; enregistré comme recette du Fonds consolidé. Non affecté." }, "amounts": [ { "id": "pet-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "318,369,314", "unit": "rs", "value": 318369314, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 85, item 11420005" } }, { "id": "pet-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "290,000", "unit": "rs000", "value": 290000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 538, item 11420005" } }, { "id": "pet-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "435,000", "unit": "rs000", "value": 435000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 538, item 11420005" } }, { "id": "cans-any-year", "year": "All years", "kind": "actual", "label": { "en": "Excise: Rs 2 per can", "fr": "Accise : 2 Rs par canette" }, "printed": null, "unit": "rs", "value": null, "status": "not-published", "source": { "title": "The Excise Act (Act 14 of 1994), version of 01.10.2026", "url": "https://www.mra.mu/download/ExciseAct.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-10-01", "page": "Section 3AA; sections 52A and 52B; First Schedule (HS 3923.30.10; lines “Rs 2 per can”)" } } ], "seriesId": "pet", "namedFund": { "en": "None named in law.", "fr": "Aucun fonds nommé dans la loi." }, "fundId": null, "fundColumn": { "en": "No fund named. Refund schemes paid from the Consolidated Fund in 2024/25 are listed in the fund flow box.", "fr": "Aucun fonds nommé. Les remboursements payés par le Fonds consolidé en 2024/25 figurent dans l'encadré des flux." }, "sources": [ { "title": "The Excise Act (Act 14 of 1994), version of 01.10.2026", "url": "https://www.mra.mu/download/ExciseAct.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-10-01", "page": "Section 3AA; sections 52A and 52B; First Schedule (HS 3923.30.10; lines “Rs 2 per can”)" }, { "title": "The Finance (Miscellaneous Provisions) Act 2018 (Act No. 11 of 2018)", "url": "https://www.mra.mu/download/FinanceAct2018.pdf", "publisher": "Government Gazette of Mauritius No. 71 of 9 August 2018", "asOf": "2018-08-09", "page": "Section 23(n) and (p), pages 289 to 290; Second Schedule (new Eighth Schedule), pages 453 to 454; Third Schedule (plastics), pages 455 to 456" }, { "title": "Communiqué: excise duty on plastic bottles containing goods (2 September 2026)", "url": "https://www.mra.mu/download/ExciseDuty020926.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-09-02", "page": "Paragraph 1(b)" }, { "title": "The Finance Act 2026 (Act No. 14 of 2026)", "url": "https://www.mra.mu/download/FinanceAct2026.pdf", "publisher": "Republic of Mauritius", "asOf": "2026-08-12", "page": "Pages 498 to 499 (section 50O amended); pages 506 to 507 (section 161A(76))" }, { "title": "Detailed Statement of Revenue, Recurrent and Capital, of the Consolidated Fund for the financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Pages 85 to 86" }, { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, pages 538 to 539" }, { "title": "Detailed Statement of Expenditure of the Consolidated Fund for the financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/10.%20Detailed%20Statement%20of%20Expenditure%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 261 (Vote 26-1: items 26323058 and 26323169; item 28217005 (a) and (b), refund schemes)" } ] }, { "id": "passenger-fee", "name": { "en": "Passenger fee on air tickets", "fr": "Redevance passagers sur billets d'avion" }, "law": { "en": "Civil Aviation Act, section 8A (passenger fee) and section 8B (passenger solidarity fee)", "fr": "Civil Aviation Act, article 8A (redevance passagers) et article 8B (redevance de solidarité passagers)" }, "rate": { "en": "Set in the Second Schedule (passenger fee) and Third Schedule (solidarity fee) of the Act. Rates: Not copied.", "fr": "Fixés dans la deuxième annexe (redevance passagers) et la troisième annexe (redevance de solidarité) de la loi. Taux : Non copiés." }, "start": { "en": "Passenger fee: 1 October 2004. Solidarity fee: 29 October 2006.", "fr": "Redevance passagers : 1er octobre 2004. Redevance de solidarité : 29 octobre 2006." }, "payer": { "en": "Levied on every passenger leaving Mauritius by air; remitted by the airline or its agent.", "fr": "Perçue sur chaque passager quittant Maurice par avion ; reversée par la compagnie aérienne ou son agent." }, "destination": { "en": "Solidarity fee: paid into the Consolidated Fund (section 8B(4), from 5 June 2015). Passenger fee: recorded as Consolidated Fund revenue (item 11440004); section 8A names no fund. Whether that revenue line also includes the solidarity fee: Not stated.", "fr": "Redevance de solidarité : versée au Fonds consolidé (article 8B(4), depuis le 5 juin 2015). Redevance passagers : enregistrée comme recette du Fonds consolidé (poste 11440004) ; l'article 8A ne nomme aucun fonds. Si cette ligne inclut aussi la redevance de solidarité : Non précisé." }, "amounts": [ { "id": "passenger-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "3,309,144,746", "unit": "rs", "value": 3309144746, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 85, item 11440004" } }, { "id": "passenger-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "3,600,000", "unit": "rs000", "value": 3600000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 538, item 11440004" } }, { "id": "passenger-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "3,835,000", "unit": "rs000", "value": 3835000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 538, item 11440004" } } ], "seriesId": "passenger", "namedFund": { "en": "None named in law.", "fr": "Aucun fonds nommé dans la loi." }, "fundId": null, "fundColumn": { "en": "No fund named.", "fr": "Aucun fonds nommé." }, "sources": [ { "title": "Civil Aviation Act (Act 15 of 1974), as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=Q2l2aWwgQXZpYXRpb24gQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Sections 8A and 8B, pages 4 to 5" }, { "title": "The Finance (Miscellaneous Provisions) Act 2016 (Act No. 18 of 2016)", "url": "https://www.mra.mu/download/FinanceAct2016.pdf", "publisher": "Government Gazette of Mauritius No. 79 of 7 September 2016", "asOf": "2016-09-07", "page": "Section 7 (Civil Aviation Act), pages 177 to 178; section 17 (Environment Protection Act), pages 198 to 200; commencement, section 7 deemed from 5 June 2015" }, { "title": "Detailed Statement of Revenue, Recurrent and Capital, of the Consolidated Fund for the financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Pages 85 to 86" }, { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, pages 538 to 539" } ] }, { "id": "ccr-levy", "name": { "en": "Corporate Climate Responsibility (CCR) Levy", "fr": "Prélèvement Corporate Climate Responsibility (CCR)" }, "law": { "en": "Income Tax Act, Sub-part AE, sections 50N and 50O (inserted by the 2024 Finance Act, from 27 July 2024); amended by the Finance Act 2026", "fr": "Income Tax Act, sous-partie AE, articles 50N et 50O (insérés par la loi de finances 2024, au 27 juillet 2024) ; modifiés par la Finance Act 2026" }, "rate": { "en": "2% of chargeable income. No levy where turnover for the year does not exceed Rs 50 million. Finance Act 2026: companies filing Advance Payment System (APS) statements pay 25% of it with each of the first three quarterly statements and the balance with the annual return; those quarterly payments are reduced by 75%, 50% and 25% where the APS due date falls in 2026/27, 2027/28 and 2028/29. The rate stays at 2%.", "fr": "2 % du revenu imposable. Aucun prélèvement si le chiffre d'affaires de l'année ne dépasse pas 50 millions Rs. Finance Act 2026 : les sociétés qui déposent des déclarations APS (paiement anticipé) en versent 25 % avec chacune des trois premières déclarations trimestrielles et le solde avec la déclaration annuelle ; ces versements trimestriels sont réduits de 75 %, 50 % et 25 % lorsque l'échéance APS tombe en 2026/27, 2027/28 et 2028/29. Le taux reste de 2 %." }, "start": { "en": "Year of assessment commencing 1 July 2024", "fr": "Année d'imposition commençant le 1er juillet 2024" }, "payer": { "en": "Paid by companies and sociétés with turnover above Rs 50 million; collected by the MRA. It is part of “income tax” as defined in the Act.", "fr": "Payé par les sociétés et sociétés de personnes dont le chiffre d'affaires dépasse 50 millions Rs ; perçu par la MRA. Il fait partie de l'« income tax » au sens de la loi." }, "destination": { "en": "Paid to the Director-General of the MRA; recorded as revenue of the Consolidated Fund. Not ring-fenced.", "fr": "Payé au directeur général de la MRA ; enregistré comme recette du Fonds consolidé. Non affecté." }, "amounts": [ { "id": "ccr-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": "4,909,461,136", "unit": "rs", "value": 4909461136, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 86, item 11612004" } }, { "id": "ccr-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": "5,450,000", "unit": "rs000", "value": 5450000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11612004" } }, { "id": "ccr-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": "7,400,000", "unit": "rs000", "value": 7400000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11612004" } } ], "seriesId": "ccr", "namedFund": { "en": "None named in law. The Climate and Sustainability Fund was set up for the same financial year; its regulations (regulation 3(4)) list sums from the Consolidated Fund and do not mention the CCR Levy.", "fr": "Aucun fonds nommé dans la loi. Le Climate and Sustainability Fund a été créé pour le même exercice ; son règlement (règlement 3(4)) liste des sommes du Fonds consolidé et ne mentionne pas le prélèvement CCR." }, "fundId": "csf", "fundColumn": { "en": "Shown for comparison: Climate and Sustainability Fund (see the funds table).", "fr": "Montré pour comparaison : Climate and Sustainability Fund (voir le tableau des fonds)." }, "sources": [ { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Sub-part AE, sections 50N and 50O, pages 74 to 75", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." }, { "title": "The Finance Act 2026 (Act No. 14 of 2026)", "url": "https://www.mra.mu/download/FinanceAct2026.pdf", "publisher": "Republic of Mauritius", "asOf": "2026-08-12", "page": "Pages 498 to 499 (section 50O amended); pages 506 to 507 (section 161A(76))" }, { "title": "Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024)", "url": "https://supremecourt.govmu.org/downloadPDF/legislation/12264362", "publisher": "Government Gazette of Mauritius No. 89 of 24 August 2024", "asOf": "2024-08-24", "page": "Regulation 3(4)", "quote": "sums received from the Consolidated Fund, public enterprises and statutory bodies" }, { "title": "Detailed Statement of Revenue, Recurrent and Capital, of the Consolidated Fund for the financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Pages 85 to 86" }, { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, pages 538 to 539" } ] } ], "timelines": { "environment-protection-fee": [ { "date": "2002-09-05", "text": { "en": "Environment Protection Act 2002 (Act 19 of 2002, dated 5 September 2002 in its consolidated text), Part X, provides for the Environment Protection Fee. The date the fee was first charged: Not found.", "fr": "L'Environment Protection Act 2002 (loi 19 de 2002, datée du 5 septembre 2002 dans son texte consolidé), partie X, prévoit la redevance de protection de l'environnement. Date de première perception : Non trouvée." }, "source": { "title": "Environment Protection Act 2002 (Act 19 of 2002), consolidated text as repealed on 1 August 2024", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=RW52aXJvbm1lbnQgUHJvdGVjdGlvbiBBY3Q%3D&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Title page; Part X, section 66, pages 56 to 57" } }, { "date": "2007-09-01", "text": { "en": "Collection moves from the Director of Environment to the MRA Director-General.", "fr": "La perception passe du directeur de l'Environnement au directeur général de la MRA." }, "source": { "title": "Environment Protection Act 2002 (Act 19 of 2002), consolidated text as repealed on 1 August 2024", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=RW52aXJvbm1lbnQgUHJvdGVjdGlvbiBBY3Q%3D&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Section 69A, pages 58 to 59" } }, { "date": "2018-10-01", "text": { "en": "Fee extended to mobile phones (Rs 70 per unit), vehicle batteries and pneumatic tyres (Rs 50 per unit), made locally or imported. Hotels and guesthouses stay at 0.85% of monthly turnover; stone crushing at 0.75%. Earlier hotel rate history: Not found.", "fr": "Redevance étendue aux téléphones mobiles (70 Rs par unité), batteries de véhicules et pneus (50 Rs par unité), fabriqués sur place ou importés. Hôtels et maisons d'hôtes restent à 0,85 % du chiffre d'affaires mensuel ; concassage à 0,75 %. Historique antérieur du taux hôtelier : Non trouvé." }, "source": { "title": "The Finance (Miscellaneous Provisions) Act 2018 (Act No. 11 of 2018)", "url": "https://www.mra.mu/download/FinanceAct2018.pdf", "publisher": "Government Gazette of Mauritius No. 71 of 9 August 2018", "asOf": "2018-08-09", "page": "Section 23(n) and (p), pages 289 to 290; Second Schedule (new Eighth Schedule), pages 453 to 454; Third Schedule (plastics), pages 455 to 456" } }, { "date": "2020-02-01", "text": { "en": "Hotel and guesthouse fee deemed suspended from 1 February to 31 July 2020 (GN 61 and GN 75 of 2020). Separately, Act 1 of 2020 says the monthly fee does not apply to hotels and guesthouses from 1 March to 31 December 2020, or a further prescribed period.", "fr": "Redevance des hôtels et maisons d'hôtes réputée suspendue du 1er février au 31 juillet 2020 (GN 61 et GN 75 de 2020). Par ailleurs, la loi 1 de 2020 dispose que la redevance mensuelle ne s'applique pas aux hôtels et maisons d'hôtes du 1er mars au 31 décembre 2020, ou pour une période prescrite plus longue." }, "source": { "title": "Environment Protection Act 2002 (Act 19 of 2002), consolidated text as repealed on 1 August 2024", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=RW52aXJvbm1lbnQgUHJvdGVjdGlvbiBBY3Q%3D&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Section 66(2A), page 57; Eighth Schedule, items 1 and 2, pages 101 to 102" } }, { "date": "2024-08-01", "text": { "en": "Environment Protection Act 2002 repealed; the fee continues under the Environment Act 2024 (Part IX, Tenth Schedule).", "fr": "Environment Protection Act 2002 abrogé ; la redevance continue au titre de l'Environment Act 2024 (partie IX, dixième annexe)." }, "source": { "title": "Environment Act 2024 (Act 3 of 2024), version published by the MRA", "url": "https://www.mra.mu/download/TheEnvironmentProtectionAct2024.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-10-01", "page": "Part VIII, sections 88 to 92, pages 81 to 85; Part IX, sections 93 to 97, pages 85 to 88; Tenth Schedule, pages 152 to 153" } }, { "date": "2025-07-01", "text": { "en": "Per-unit rates doubled: phones Rs 70 to Rs 140; batteries and tyres Rs 50 to Rs 100 (GN 57 of 2025).", "fr": "Taux par unité doublés : téléphones de 70 à 140 Rs ; batteries et pneus de 50 à 100 Rs (GN 57 de 2025)." }, "source": { "title": "Annex to the Budget Speech 2025-2026", "url": "https://mof.govmu.org/Documents/budget_2025_2026/2025_26_annexBudget_final.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2025-06", "page": "Item 30, page 66" } }, { "date": "2026-10-01", "text": { "en": "Stone-crushing item amended (Act 13 of 2026); rate stays 0.75%.", "fr": "Rubrique du concassage modifiée (loi 13 de 2026) ; taux maintenu à 0,75 %." }, "source": { "title": "Environment Act 2024 (Act 3 of 2024), version published by the MRA", "url": "https://www.mra.mu/download/TheEnvironmentProtectionAct2024.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-10-01", "page": "Tenth Schedule, item 3, page 152" } } ], "plastic-bottles-cans": [ { "date": "2019-02-01", "text": { "en": "Excise of Rs 2 per unit on non-biodegradable plastic boxes, food containers, bowls, cups, plates and trays.", "fr": "Accise de 2 Rs par unité sur les boîtes, contenants alimentaires, bols, gobelets, assiettes et plateaux en plastique non biodégradable." }, "source": { "title": "The Excise Act (Act 14 of 1994), version of 01.10.2026", "url": "https://www.mra.mu/download/ExciseAct.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-10-01", "page": "Endnotes 412 and 419, page 338 (Act 11 of 2018, section 24(c)); see also the Finance (Miscellaneous Provisions) Act 2018, Third Schedule, pages 455 to 456" } }, { "date": "2021-01-15", "text": { "en": "Those plastic container lines deleted from the Excise Act schedule (GN 24 of 2021).", "fr": "Ces lignes de contenants en plastique supprimées de l'annexe de l'Excise Act (GN 24 de 2021)." }, "source": { "title": "The Excise Act (Act 14 of 1994), version of 01.10.2026", "url": "https://www.mra.mu/download/ExciseAct.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-10-01", "page": "Endnotes 413 and 420, page 338" } }, { "date": "2025-06-06", "text": { "en": "Current drinks lines, including “plus Rs 2 per can”, set by the Finance Act 2025 (section 16(i)). Rate for cans before this date: Not found.", "fr": "Lignes actuelles des boissons, y compris « plus 2 Rs par canette », fixées par la Finance Act 2025 (article 16(i)). Taux sur les canettes avant cette date : Non trouvé." }, "source": { "title": "The Excise Act (Act 14 of 1994), version of 01.10.2026", "url": "https://www.mra.mu/download/ExciseAct.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-10-01", "page": "Endnote 379, page 335; First Schedule, heading 22.02, page 64" } }, { "date": "2026-10-01", "text": { "en": "Rs 2 per plastic bottle containing goods for home consumption (section 3AA, HS 3923.30.10). The date the earlier PET line began: Not found.", "fr": "2 Rs par bouteille en plastique contenant des biens destinés à la consommation locale (article 3AA, SH 3923.30.10). Date de départ de l'ancienne ligne PET : Non trouvée." }, "source": { "title": "Communiqué: excise duty on plastic bottles containing goods (2 September 2026)", "url": "https://www.mra.mu/download/ExciseDuty020926.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-09-02", "page": "Paragraph 1(b)" } } ], "passenger-fee": [ { "date": "2004-10-01", "text": { "en": "Passenger fee on every passenger leaving Mauritius by air (section 8A).", "fr": "Redevance sur chaque passager quittant Maurice par avion (article 8A)." }, "source": { "title": "Civil Aviation Act (Act 15 of 1974), as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=Q2l2aWwgQXZpYXRpb24gQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Sections 8A and 8B, pages 4 to 5" } }, { "date": "2006-10-29", "text": { "en": "Passenger solidarity fee added (section 8B).", "fr": "Redevance de solidarité passagers ajoutée (article 8B)." }, "source": { "title": "Civil Aviation Act (Act 15 of 1974), as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=Q2l2aWwgQXZpYXRpb24gQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Sections 8A and 8B, pages 4 to 5" } }, { "date": "2015-06-05", "text": { "en": "The solidarity fee is to be paid into the Consolidated Fund. Money left in the Accountant-General deposit account and not transferred to the IDPF–UNITAID Trust Fund also goes to the Consolidated Fund.", "fr": "La redevance de solidarité doit être versée au Fonds consolidé. Les sommes restées sur le compte de dépôt de l'Accountant-General et non transférées au IDPF–UNITAID Trust Fund vont aussi au Fonds consolidé." }, "source": { "title": "The Finance (Miscellaneous Provisions) Act 2016 (Act No. 18 of 2016)", "url": "https://www.mra.mu/download/FinanceAct2016.pdf", "publisher": "Government Gazette of Mauritius No. 79 of 7 September 2016", "asOf": "2016-09-07", "page": "Section 7 (Civil Aviation Act), pages 177 to 178; section 17 (Environment Protection Act), pages 198 to 200; commencement, section 7 deemed from 5 June 2015" } } ], "tourist-fee": [ { "date": "2025-10-01", "text": { "en": "Tourist fee of EUR 3 per night starts (Act 18 of 2025).", "fr": "La taxe touristique de 3 EUR par nuit entre en vigueur (loi 18 de 2025)." }, "source": { "title": "Tourist Fee: guide, effective as from 01 October 2025", "url": "https://www.mra.mu/download/GuideTouristFee.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2025-10-01", "page": "Pages 2 to 5 (introduction, general information, return and payment)" } } ], "ccr-levy": [ { "date": "2024-07-27", "text": { "en": "CCR Levy inserted in the Income Tax Act, for years of assessment from 1 July 2024.", "fr": "Prélèvement CCR inséré dans l'Income Tax Act, pour les années d'imposition à partir du 1er juillet 2024." }, "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Sub-part AE, sections 50N and 50O, pages 74 to 75", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } }, { "date": "2026-08-12", "text": { "en": "Finance Act 2026 (assented 12 August 2026): quarterly payments with APS statements, temporary reductions of those payments for 2026/27 to 2028/29, and limits on credits.", "fr": "Finance Act 2026 (sanctionnée le 12 août 2026) : versements trimestriels avec les déclarations APS, réductions temporaires de ces versements de 2026/27 à 2028/29, et limites aux crédits." }, "source": { "title": "The Finance Act 2026 (Act No. 14 of 2026)", "url": "https://www.mra.mu/download/FinanceAct2026.pdf", "publisher": "Republic of Mauritius", "asOf": "2026-08-12", "page": "Pages 498 to 499 (section 50O amended); pages 506 to 507 (section 161A(76))" } } ] }, "funds": [ { "id": "csf", "name": "Climate and Sustainability Fund", "legal": { "en": "Special Fund under the Finance and Audit Act, set up by GN No. 134 of 2024 with effect from 1 July 2024. Regulation 3(4): the Fund consists of sums received from the Consolidated Fund, public enterprises and statutory bodies, private-sector contributions, donations and grants, and other sums lawfully accruing. No levy is named.", "fr": "Fonds spécial au titre du Finance and Audit Act, créé par le GN n° 134 de 2024 avec effet au 1er juillet 2024. Règlement 3(4) : le Fonds se compose de sommes reçues du Fonds consolidé, d'entreprises publiques et d'organismes statutaires, de contributions du secteur privé, de dons et subventions, et d'autres sommes légalement acquises. Aucun prélèvement n'est nommé." }, "lines": [ { "id": "csf-2024-25-appropriation", "year": "2024/25", "kind": "appropriation", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": "3,200,000,000", "unit": "rs", "value": 3200000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/10.%20Detailed%20Statement%20of%20Expenditure%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 261, item 26323169, original appropriation column" } }, { "id": "csf-in-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": "-", "unit": "rs", "value": 0, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/10.%20Detailed%20Statement%20of%20Expenditure%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 261, item 26323169, actual expenditure column (appropriation Rs 3,200,000,000)" } }, { "id": "csf-in-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": "4,000", "unit": "rsm", "value": 4000000000, "source": { "title": "Budget Estimates 2026-2027, Appendix C: Special Funds", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixC.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table C5, page 573" } }, { "id": "csf-in-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": "2,500", "unit": "rsm", "value": 2500000000, "source": { "title": "Budget Estimates 2026-2027, Appendix C: Special Funds", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixC.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table C5, page 573" } }, { "id": "csf-out-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: payments", "fr": "Climate and Sustainability Fund : paiements" }, "printed": "-", "unit": "rs", "value": 0, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/14.%20Statement%20of%20Special%20Funds%20Deposited%20with%20the%20Accountant-General.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 316, note N1" } }, { "id": "csf-out-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Climate and Sustainability Fund: payments", "fr": "Climate and Sustainability Fund : paiements" }, "printed": "2,300", "unit": "rsm", "value": 2300000000, "source": { "title": "Budget Estimates 2026-2027, Appendix C: Special Funds", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixC.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table C5, page 573" } }, { "id": "csf-out-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Climate and Sustainability Fund: payments", "fr": "Climate and Sustainability Fund : paiements" }, "printed": "4,400", "unit": "rsm", "value": 4400000000, "source": { "title": "Budget Estimates 2026-2027, Appendix C: Special Funds", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixC.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table C5, page 573" } } ], "note": { "en": "Appendix C lists payments by programme (for example coastal erosion, coral reefs, waste recycling, disaster risk reduction and a home solar scheme). Actual payments for 2025/26: Not published.", "fr": "L'annexe C liste les paiements par programme (par exemple érosion côtière, récifs coralliens, recyclage des déchets, réduction des risques de catastrophe et un programme solaire domestique). Paiements réels de 2025/26 : Non publiés." }, "sources": [ { "title": "Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024)", "url": "https://supremecourt.govmu.org/downloadPDF/legislation/12264362", "publisher": "Government Gazette of Mauritius No. 89 of 24 August 2024", "asOf": "2024-08-24", "page": "Regulation 3(4)", "quote": "sums received from the Consolidated Fund, public enterprises and statutory bodies" }, { "title": "Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/14.%20Statement%20of%20Special%20Funds%20Deposited%20with%20the%20Accountant-General.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 316, notes N1 and N3", "quote": "The bank account of the Fund was opened on 11 March 2025 but the latter was not operational during the financial year 2024/2025." }, { "title": "Detailed Statement of Expenditure of the Consolidated Fund for the financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/10.%20Detailed%20Statement%20of%20Expenditure%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 261 (Vote 26-1: items 26323058 and 26323169; item 28217005 (a) and (b), refund schemes)" }, { "title": "Budget Estimates 2026-2027, Appendix C: Special Funds", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixC.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table C1, page 567; Table C5 (Climate and Sustainability Fund), page 573" } ] }, { "id": "nef", "name": "National Environment Fund (National Environment and Climate Change Fund, 2020/21 to 2023/24)", "legal": { "en": "Environment Protection Act 2002, Part IX (to 31 July 2024), then Environment Act 2024, Part VIII. Section 91 of the 2024 Act: the Fund consists of funds raised from approved public activities, private-sector contributions, international donations and grants, money received from the Consolidated Fund, and other sums lawfully accruing. The Environment Protection Fee is not listed in either Act.", "fr": "Environment Protection Act 2002, partie IX (jusqu'au 31 juillet 2024), puis Environment Act 2024, partie VIII. Article 91 de la loi de 2024 : le Fonds se compose de fonds levés lors d'activités publiques approuvées, de contributions du secteur privé, de dons et subventions internationaux, de sommes reçues du Fonds consolidé, et d'autres sommes légalement acquises. La redevance de protection de l'environnement ne figure dans aucune des deux lois." }, "lines": [ { "id": "nef-receipts-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "National Environment Fund: receipts", "fr": "National Environment Fund : recettes" }, "printed": "2,000,000,000", "unit": "rs", "value": 2000000000, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/14._STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 236" } }, { "id": "nef-receipts-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "National Environment Fund: receipts", "fr": "National Environment Fund : recettes" }, "printed": "6,520,549,098", "unit": "rs", "value": 6520549098, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/14_STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 245" } }, { "id": "nef-receipts-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "National Environment Fund: receipts", "fr": "National Environment Fund : recettes" }, "printed": "12,816,666,426", "unit": "rs", "value": 12816666426, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/15_STAT_H_110920.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 256" } }, { "id": "nef-receipts-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: receipts", "fr": "National Environment and Climate Change Fund : recettes" }, "printed": "4,265,714,993", "unit": "rs", "value": 4265714993, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/15_STAT_H_21.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 262" } }, { "id": "nef-receipts-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: receipts", "fr": "National Environment and Climate Change Fund : recettes" }, "printed": "8,796,132", "unit": "rs", "value": 8796132, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/15_STAT_H_22.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 274" } }, { "id": "nef-receipts-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: receipts", "fr": "National Environment and Climate Change Fund : recettes" }, "printed": "812,966,993", "unit": "rs", "value": 812966993, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/15.%20Statement%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 302" } }, { "id": "nef-receipts-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: receipts", "fr": "National Environment and Climate Change Fund : recettes" }, "printed": "5,072,082,792", "unit": "rs", "value": 5072082792, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/15.%20STAT%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 308" } }, { "id": "nef-receipts-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "National Environment Fund (formerly National Environment and Climate Change Fund): receipts", "fr": "National Environment Fund (ex-National Environment and Climate Change Fund) : recettes" }, "printed": "4,913,800,345", "unit": "rs", "value": 4913800345, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/14.%20Statement%20of%20Special%20Funds%20Deposited%20with%20the%20Accountant-General.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 316" } }, { "id": "nef-payments-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "National Environment Fund: payments", "fr": "National Environment Fund : paiements" }, "printed": "-", "unit": "rs", "value": 0, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/14._STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 236" } }, { "id": "nef-payments-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "National Environment Fund: payments", "fr": "National Environment Fund : paiements" }, "printed": "6,856,679,214", "unit": "rs", "value": 6856679214, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/14_STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 245" } }, { "id": "nef-payments-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "National Environment Fund: payments", "fr": "National Environment Fund : paiements" }, "printed": "12,043,086,161", "unit": "rs", "value": 12043086161, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/15_STAT_H_110920.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 256" } }, { "id": "nef-payments-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: payments", "fr": "National Environment and Climate Change Fund : paiements" }, "printed": "3,426,383,441", "unit": "rs", "value": 3426383441, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/15_STAT_H_21.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 262" } }, { "id": "nef-payments-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: payments", "fr": "National Environment and Climate Change Fund : paiements" }, "printed": "890,839,934", "unit": "rs", "value": 890839934, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/15_STAT_H_22.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 274" } }, { "id": "nef-payments-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: payments", "fr": "National Environment and Climate Change Fund : paiements" }, "printed": "1,470,565,896", "unit": "rs", "value": 1470565896, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/15.%20Statement%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 302" } }, { "id": "nef-payments-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: payments", "fr": "National Environment and Climate Change Fund : paiements" }, "printed": "6,330,878,173", "unit": "rs", "value": 6330878173, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/15.%20STAT%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 308" } }, { "id": "nef-payments-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "National Environment Fund (formerly National Environment and Climate Change Fund): payments", "fr": "National Environment Fund (ex-National Environment and Climate Change Fund) : paiements" }, "printed": "5,344,119,229", "unit": "rs", "value": 5344119229, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/14.%20Statement%20of%20Special%20Funds%20Deposited%20with%20the%20Accountant-General.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 316" } }, { "id": "nef-closing-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "National Environment Fund: closing balance", "fr": "National Environment Fund : solde de clôture" }, "printed": "2,000,000,000", "unit": "rs", "value": 2000000000, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/14._STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 236" } }, { "id": "nef-closing-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "National Environment Fund: closing balance", "fr": "National Environment Fund : solde de clôture" }, "printed": "1,663,869,884", "unit": "rs", "value": 1663869884, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/14_STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 245" } }, { "id": "nef-closing-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "National Environment Fund: closing balance", "fr": "National Environment Fund : solde de clôture" }, "printed": "2,437,450,149", "unit": "rs", "value": 2437450149, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/15_STAT_H_110920.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 256" } }, { "id": "nef-closing-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: closing balance", "fr": "National Environment and Climate Change Fund : solde de clôture" }, "printed": "3,276,781,701", "unit": "rs", "value": 3276781701, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/15_STAT_H_21.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 262" } }, { "id": "nef-closing-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: closing balance", "fr": "National Environment and Climate Change Fund : solde de clôture" }, "printed": "2,394,737,899", "unit": "rs", "value": 2394737899, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/15_STAT_H_22.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 274" } }, { "id": "nef-closing-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: closing balance", "fr": "National Environment and Climate Change Fund : solde de clôture" }, "printed": "1,737,138,996", "unit": "rs", "value": 1737138996, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/15.%20Statement%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 302" } }, { "id": "nef-closing-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: closing balance", "fr": "National Environment and Climate Change Fund : solde de clôture" }, "printed": "478,343,615", "unit": "rs", "value": 478343615, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/15.%20STAT%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 308" } }, { "id": "nef-closing-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "National Environment Fund (formerly National Environment and Climate Change Fund): closing balance", "fr": "National Environment Fund (ex-National Environment and Climate Change Fund) : solde de clôture" }, "printed": "48,024,731", "unit": "rs", "value": 48024731, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/14.%20Statement%20of%20Special%20Funds%20Deposited%20with%20the%20Accountant-General.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 316" } }, { "id": "nef-grant-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "National Environment Fund: grant from the Consolidated Fund", "fr": "National Environment Fund : subvention du Fonds consolidé" }, "printed": "2,000,000,000", "unit": "rs", "value": 2000000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2017-2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/10._STAT_D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 198, item 26323058, actual expenditure column" } }, { "id": "nef-grant-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "National Environment Fund: grant from the Consolidated Fund", "fr": "National Environment Fund : subvention du Fonds consolidé" }, "printed": "2,100,000,000", "unit": "rs", "value": 2100000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2019-2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/11_Stat_D1_final_after_audit.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 215, item 26323058, actual expenditure column" } }, { "id": "nef-grant-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: grant from the Consolidated Fund", "fr": "National Environment and Climate Change Fund : subvention du Fonds consolidé" }, "printed": "2,500,000,000", "unit": "rs", "value": 2500000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2020-2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/11_STAT_D1_final_21.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 223, item 26323058, actual expenditure column" } }, { "id": "nef-grant-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: grant from the Consolidated Fund", "fr": "National Environment and Climate Change Fund : subvention du Fonds consolidé" }, "printed": "417,000,000", "unit": "rs", "value": 417000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2022-2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/11.%20Statement%20D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 258, item 26323058, actual expenditure column" } }, { "id": "nef-grant-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "National Environment Fund (formerly National Environment and Climate Change Fund): grant from the Consolidated Fund", "fr": "National Environment Fund (ex-National Environment and Climate Change Fund) : subvention du Fonds consolidé" }, "printed": "1,755,700,766", "unit": "rs", "value": 1755700766, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/10.%20Detailed%20Statement%20of%20Expenditure%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 261, item 26323058, actual expenditure column" } } ], "note": { "en": "Receipts are not broken down by source in the Accountant-General's statements. In 2018/19, 2021/22 and 2023/24 no grant line to the fund was found in the Consolidated Fund expenditure statement, although the fund reported receipts. A list matching payments to projects for each year: Not published.", "fr": "Les recettes ne sont pas ventilées par origine dans les états de l'Accountant-General. En 2018/19, 2021/22 et 2023/24, aucune ligne de subvention au fonds n'a été trouvée dans l'état des dépenses du Fonds consolidé, alors que le fonds a déclaré des recettes. Une liste rapprochant les paiements des projets pour chaque année : Non publiée." }, "sources": [ { "title": "Environment Protection Act 2002 (Act 19 of 2002), consolidated text as repealed on 1 August 2024", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=RW52aXJvbm1lbnQgUHJvdGVjdGlvbiBBY3Q%3D&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IX, sections 59 to 62, pages 52 to 55; Part X, sections 65 to 69A, pages 55 to 59; Eighth Schedule, pages 101 to 103" }, { "title": "Environment Act 2024 (Act 3 of 2024), version published by the MRA", "url": "https://www.mra.mu/download/TheEnvironmentProtectionAct2024.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-10-01", "page": "Part VIII, sections 88 to 92, pages 81 to 85; Part IX, sections 93 to 97, pages 85 to 88; Tenth Schedule, pages 152 to 153" }, { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/15.%20STAT%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 308" }, { "title": "Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/14.%20Statement%20of%20Special%20Funds%20Deposited%20with%20the%20Accountant-General.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 316, notes N1 and N3", "quote": "The bank account of the Fund was opened on 11 March 2025 but the latter was not operational during the financial year 2024/2025." }, { "title": "Detailed Statement of Expenditure of the Consolidated Fund for the financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/10.%20Detailed%20Statement%20of%20Expenditure%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 261 (Vote 26-1: items 26323058 and 26323169; item 28217005 (a) and (b), refund schemes)" }, { "title": "Annex to the Budget Speech 2025-2026", "url": "https://mof.govmu.org/Documents/budget_2025_2026/2025_26_annexBudget_final.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2025-06", "page": "Page 26 (National Environment Fund to be closed), item 29 page 65 (tourist fee), item 30 page 66 (environment protection fee)" }, { "title": "Ministry of Environment, Solid Waste Management and Climate Change: Annual Report on Performance FY 2024-25", "url": "https://environment.govmu.org/Lists/AnnualReports/Attachments/10/Annual%20Report%20on%20Performance%20FY%202024-25.pdf", "publisher": "Ministry of Environment, Solid Waste Management and Climate Change", "asOf": "2025", "page": "Table 17, pages 81 to 82" } ] } ], "fundTimelines": { "nef": [ { "date": "2002-09-05", "text": { "en": "Environment Protection Act 2002 (Act 19 of 2002, dated 5 September 2002), Part IX, establishes a National Environment Fund.", "fr": "L'Environment Protection Act 2002, partie IX, crée un National Environment Fund." }, "source": { "title": "Environment Protection Act 2002 (Act 19 of 2002), consolidated text as repealed on 1 August 2024", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=RW52aXJvbm1lbnQgUHJvdGVjdGlvbiBBY3Q%3D&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Title page; section 59, page 52" } }, { "date": "2016-09-07", "text": { "en": "An advance recycling fee on electrical and electronic equipment, collected by the MRA, is added to the Fund's income for an e-waste system.", "fr": "Une redevance de recyclage anticipée sur les équipements électriques et électroniques, perçue par la MRA, est ajoutée aux recettes du Fonds pour un système de gestion des déchets électroniques." }, "source": { "title": "The Finance (Miscellaneous Provisions) Act 2016 (Act No. 18 of 2016)", "url": "https://www.mra.mu/download/FinanceAct2016.pdf", "publisher": "Government Gazette of Mauritius No. 79 of 7 September 2016", "asOf": "2016-09-07", "page": "Section 7 (Civil Aviation Act), pages 177 to 178; section 17 (Environment Protection Act), pages 198 to 200; commencement, section 7 deemed from 5 June 2015" } }, { "date": "2018-06-30", "text": { "en": "The Fund first appears among Special Funds deposited with the Accountant-General: Rs 2,000,000,000 received in 2017/18. It is not listed at 30 June 2016 or 30 June 2017.", "fr": "Le Fonds apparaît pour la première fois parmi les fonds spéciaux déposés auprès de l'Accountant-General : 2 000 000 000 Rs reçus en 2017/18. Il n'est pas listé au 30 juin 2016 ni au 30 juin 2017." }, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/14._STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 236" } }, { "date": "2020-08-07", "text": { "en": "Act 7 of 2020 repeals the advance recycling fee charge (section 69C) and paragraph (e) of the Fund's income list.", "fr": "La loi 7 de 2020 abroge la redevance de recyclage anticipée (article 69C) et le paragraphe (e) de la liste des recettes du Fonds." }, "source": { "title": "The Finance (Miscellaneous Provisions) Act 2020 (Act No. 7 of 2020)", "url": "https://attorneygeneral.govmu.org/Documents/Laws%20of%20Mauritius/ACTS/ACTS2020/ACT72020.pdf", "publisher": "Government Gazette of Mauritius No. 98 of 7 August 2020", "asOf": "2020-08-07", "page": "Section 18 (Environment Protection Act), pages 212 to 213" } }, { "date": "2021-04-22", "text": { "en": "Part IX amended by Act 11 of 2020. From the statement at 30 June 2021 the Accountant-General names the fund “National Environment and Climate Change Fund”.", "fr": "Partie IX modifiée par la loi 11 de 2020. À partir de l'état au 30 juin 2021, l'Accountant-General nomme le fonds « National Environment and Climate Change Fund »." }, "source": { "title": "Environment Protection Act 2002 (Act 19 of 2002), consolidated text as repealed on 1 August 2024", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=RW52aXJvbm1lbnQgUHJvdGVjdGlvbiBBY3Q%3D&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IX heading and section 59, page 52" } }, { "date": "2024-07-27", "text": { "en": "Part IX amended again by Act 11 of 2024; from 1 August 2024 the Environment Act 2024 (section 88) continues the National Environment Fund. The statement at 30 June 2025 reads “National Environment Fund (formerly known as National Environment and Climate Change Fund)”.", "fr": "Partie IX à nouveau modifiée par la loi 11 de 2024 ; à partir du 1er août 2024, l'Environment Act 2024 (article 88) maintient le National Environment Fund. L'état au 30 juin 2025 indique « National Environment Fund (formerly known as National Environment and Climate Change Fund) »." }, "source": { "title": "Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/14.%20Statement%20of%20Special%20Funds%20Deposited%20with%20the%20Accountant-General.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 316, notes N1 and N3", "quote": "The bank account of the Fund was opened on 11 March 2025 but the latter was not operational during the financial year 2024/2025." } }, { "date": "2025-06", "text": { "en": "The 2025-2026 Budget announces that the Fund will be closed in 2025/26.", "fr": "Le budget 2025-2026 annonce la fermeture du Fonds en 2025/26." }, "source": { "title": "Annex to the Budget Speech 2025-2026", "url": "https://mof.govmu.org/Documents/budget_2025_2026/2025_26_annexBudget_final.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2025-06", "page": "Page 26" } } ], "csf": [ { "date": "2024-07-01", "text": { "en": "Climate and Sustainability Fund set up as a Special Fund (GN 134 of 2024, gazetted 24 August 2024, deemed in force from 1 July 2024).", "fr": "Climate and Sustainability Fund créé comme fonds spécial (GN 134 de 2024, publié le 24 août 2024, réputé en vigueur au 1er juillet 2024)." }, "source": { "title": "Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024)", "url": "https://supremecourt.govmu.org/downloadPDF/legislation/12264362", "publisher": "Government Gazette of Mauritius No. 89 of 24 August 2024", "asOf": "2024-08-24", "page": "Regulation 3(4)", "quote": "sums received from the Consolidated Fund, public enterprises and statutory bodies" } }, { "date": "2025-03-11", "text": { "en": "Bank account opened; the Fund was not operational during 2024/25.", "fr": "Compte bancaire ouvert ; le Fonds n'a pas fonctionné en 2024/25." }, "source": { "title": "Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/14.%20Statement%20of%20Special%20Funds%20Deposited%20with%20the%20Accountant-General.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 316, notes N1 and N3", "quote": "The bank account of the Fund was opened on 11 March 2025 but the latter was not operational during the financial year 2024/2025." } } ] }, "series": [ { "id": "epf", "name": { "en": "Environment Protection Fee", "fr": "Redevance de protection de l'environnement" }, "entries": [ { "id": "epf-2015-16", "year": "2015/16", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "402,607,080", "unit": "rs", "value": 402607080, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2015-2016", "url": "https://treasury.govmu.org/Documents/Annual-Report/2016/7.%20STAT%20D%20Revenue.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2016-06-30", "page": "Page 20, item 11611001" } }, { "id": "epf-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "382,504,623", "unit": "rs", "value": 382504623, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2016-2017", "url": "https://treasury.govmu.org/Documents/Annual-Report/2017/STAT%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2017-06-30", "page": "Page 28, item 11611001" } }, { "id": "epf-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "400,045,837", "unit": "rs", "value": 400045837, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2017-2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/9._STAT_D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 34, item 11611001" } }, { "id": "epf-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "424,331,153", "unit": "rs", "value": 424331153, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2018-2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/9_STAT_D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 39, item 11611001" } }, { "id": "epf-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "330,014,556", "unit": "rs", "value": 330014556, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2019-2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/10_STAT_D_30_JUNE_2020.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 54, item 11611001" } }, { "id": "epf-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "88,786,128", "unit": "rs", "value": 88786128, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2020-2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/10_STAT_D_30_JUNE_2021.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 65, item 11611001" } }, { "id": "epf-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "326,306,891", "unit": "rs", "value": 326306891, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2021-2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/10_STAT_D_30_JUNE_2022.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 76, item 11611001" } }, { "id": "epf-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "548,624,772", "unit": "rs", "value": 548624772, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2022-2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/10.%20Statement%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 83, item 11611001" } }, { "id": "epf-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "604,622,486", "unit": "rs", "value": 604622486, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2023-2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/10.%20STAT%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 84, item 11611001" } }, { "id": "epf-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "649,336,456", "unit": "rs", "value": 649336456, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 86, item 11611001" } }, { "id": "epf-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "815,000", "unit": "rs000", "value": 815000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11611001" } }, { "id": "epf-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "820,000", "unit": "rs000", "value": 820000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11611001" } } ] }, { "id": "pet", "name": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres plastiques" }, "entries": [ { "id": "pet-2015-16", "year": "2015/16", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "235,140,726", "unit": "rs", "value": 235140726, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2015-2016", "url": "https://treasury.govmu.org/Documents/Annual-Report/2016/7.%20STAT%20D%20Revenue.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2016-06-30", "page": "Page 19, item 11420005" } }, { "id": "pet-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "231,579,883", "unit": "rs", "value": 231579883, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2016-2017", "url": "https://treasury.govmu.org/Documents/Annual-Report/2017/STAT%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2017-06-30", "page": "Page 27, item 11420005" } }, { "id": "pet-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "251,894,273", "unit": "rs", "value": 251894273, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2017-2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/9._STAT_D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 33, item 11420005" } }, { "id": "pet-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "270,417,128", "unit": "rs", "value": 270417128, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2018-2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/9_STAT_D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 38, item 11420005" } }, { "id": "pet-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "272,844,875", "unit": "rs", "value": 272844875, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2019-2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/10_STAT_D_30_JUNE_2020.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 53, item 11420005" } }, { "id": "pet-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "235,891,163", "unit": "rs", "value": 235891163, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2020-2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/10_STAT_D_30_JUNE_2021.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 64, item 11420005" } }, { "id": "pet-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "227,970,003", "unit": "rs", "value": 227970003, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2021-2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/10_STAT_D_30_JUNE_2022.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 75, item 11420005" } }, { "id": "pet-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "246,449,508", "unit": "rs", "value": 246449508, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2022-2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/10.%20Statement%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 82, item 11420005" } }, { "id": "pet-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "274,135,267", "unit": "rs", "value": 274135267, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2023-2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/10.%20STAT%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 83, item 11420005" } }, { "id": "pet-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "318,369,314", "unit": "rs", "value": 318369314, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 85, item 11420005" } }, { "id": "pet-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "290,000", "unit": "rs000", "value": 290000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 538, item 11420005" } }, { "id": "pet-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "435,000", "unit": "rs000", "value": 435000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 538, item 11420005" } } ] }, { "id": "passenger", "name": { "en": "Passenger fee on air tickets", "fr": "Redevance passagers (billets d'avion)" }, "entries": [ { "id": "passenger-2015-16", "year": "2015/16", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "1,230,468,443", "unit": "rs", "value": 1230468443, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2015-2016", "url": "https://treasury.govmu.org/Documents/Annual-Report/2016/7.%20STAT%20D%20Revenue.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2016-06-30", "page": "Page 20, item 11440004" } }, { "id": "passenger-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "1,651,539,540", "unit": "rs", "value": 1651539540, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2016-2017", "url": "https://treasury.govmu.org/Documents/Annual-Report/2017/STAT%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2017-06-30", "page": "Page 28, item 11440004" } }, { "id": "passenger-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "1,629,640,494", "unit": "rs", "value": 1629640494, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2017-2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/9._STAT_D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 34, item 11440004" } }, { "id": "passenger-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "1,672,574,104", "unit": "rs", "value": 1672574104, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2018-2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/9_STAT_D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 39, item 11440004" } }, { "id": "passenger-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "1,264,203,360", "unit": "rs", "value": 1264203360, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2019-2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/10_STAT_D_30_JUNE_2020.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 54, item 11440004" } }, { "id": "passenger-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "26,045,197", "unit": "rs", "value": 26045197, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2020-2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/10_STAT_D_30_JUNE_2021.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 64, item 11440004" } }, { "id": "passenger-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "612,773,398", "unit": "rs", "value": 612773398, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2021-2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/10_STAT_D_30_JUNE_2022.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 75, item 11440004" } }, { "id": "passenger-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "1,648,291,631", "unit": "rs", "value": 1648291631, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2022-2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/10.%20Statement%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 82, item 11440004" } }, { "id": "passenger-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "2,077,781,474", "unit": "rs", "value": 2077781474, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2023-2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/10.%20STAT%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 83, item 11440004" } }, { "id": "passenger-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "3,309,144,746", "unit": "rs", "value": 3309144746, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 85, item 11440004" } }, { "id": "passenger-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "3,600,000", "unit": "rs000", "value": 3600000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 538, item 11440004" } }, { "id": "passenger-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "3,835,000", "unit": "rs000", "value": 3835000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 538, item 11440004" } } ] }, { "id": "tourist", "name": { "en": "Tourist fee", "fr": "Taxe touristique" }, "entries": [ { "id": "tourist-2015-16", "year": "2015/16", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } }, { "id": "tourist-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } }, { "id": "tourist-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } }, { "id": "tourist-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } }, { "id": "tourist-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } }, { "id": "tourist-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } }, { "id": "tourist-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } }, { "id": "tourist-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } }, { "id": "tourist-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } }, { "id": "tourist-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } }, { "id": "tourist-2025-26-estimate", "year": "2025/26", "kind": "estimate", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": "775,000", "unit": "rs000", "value": 775000000, "source": { "title": "Budget Estimates 2025-2026, Appendix A: Revenue", "url": "https://mof.govmu.org/Documents/Budget2025_26/2025_26_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2025-06", "page": "Table A2, page 541, item 11620002" } }, { "id": "tourist-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": "825,000", "unit": "rs000", "value": 825000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11620002" } }, { "id": "tourist-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": "870,000", "unit": "rs000", "value": 870000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11620002" } } ] }, { "id": "ccr", "name": { "en": "CCR Levy", "fr": "Prélèvement CCR" }, "entries": [ { "id": "ccr-2015-16", "year": "2015/16", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } }, { "id": "ccr-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } }, { "id": "ccr-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } }, { "id": "ccr-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } }, { "id": "ccr-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } }, { "id": "ccr-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } }, { "id": "ccr-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } }, { "id": "ccr-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } }, { "id": "ccr-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } }, { "id": "ccr-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": "4,909,461,136", "unit": "rs", "value": 4909461136, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 86, item 11612004" } }, { "id": "ccr-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": "5,450,000", "unit": "rs000", "value": 5450000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11612004" } }, { "id": "ccr-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": "7,400,000", "unit": "rs000", "value": 7400000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11612004" } } ] }, { "id": "nef-grant", "name": { "en": "Grant to NEF / NECCF", "fr": "Subvention au NEF / NECCF" }, "entries": [ { "id": "nef-grant-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "National Environment Fund: grant from the Consolidated Fund", "fr": "National Environment Fund : subvention du Fonds consolidé" }, "printed": "2,000,000,000", "unit": "rs", "value": 2000000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2017-2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/10._STAT_D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 198, item 26323058, actual expenditure column" } }, { "id": "nef-grant-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "National Environment Fund: grant from the Consolidated Fund", "fr": "National Environment Fund : subvention du Fonds consolidé" }, "printed": null, "unit": "rs", "value": null, "status": "not-found", "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2018-2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/10_Stat_D1_%28Final%29_Jan_2020.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "No grant line found (item 26323058 and the fund name searched in the whole statement)" } }, { "id": "nef-grant-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "National Environment Fund: grant from the Consolidated Fund", "fr": "National Environment Fund : subvention du Fonds consolidé" }, "printed": "2,100,000,000", "unit": "rs", "value": 2100000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2019-2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/11_Stat_D1_final_after_audit.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 215, item 26323058, actual expenditure column" } }, { "id": "nef-grant-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: grant from the Consolidated Fund", "fr": "National Environment and Climate Change Fund : subvention du Fonds consolidé" }, "printed": "2,500,000,000", "unit": "rs", "value": 2500000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2020-2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/11_STAT_D1_final_21.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 223, item 26323058, actual expenditure column" } }, { "id": "nef-grant-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: grant from the Consolidated Fund", "fr": "National Environment and Climate Change Fund : subvention du Fonds consolidé" }, "printed": null, "unit": "rs", "value": null, "status": "not-found", "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2021-2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/11_STAT_D1_22.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "No grant line found (item 26323058 and the fund name searched in the whole statement)" } }, { "id": "nef-grant-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: grant from the Consolidated Fund", "fr": "National Environment and Climate Change Fund : subvention du Fonds consolidé" }, "printed": "417,000,000", "unit": "rs", "value": 417000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2022-2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/11.%20Statement%20D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 258, item 26323058, actual expenditure column" } }, { "id": "nef-grant-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: grant from the Consolidated Fund", "fr": "National Environment 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listed)" } }, { "id": "nef-receipts-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "National Environment Fund: receipts", "fr": "National Environment Fund : recettes" }, "printed": null, "unit": "rs", "value": null, "status": "not-a-special-fund", "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2017", "url": "https://treasury.govmu.org/Documents/Annual-Report/2017/STAT%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2017-06-30", "page": "Page 231 (fund not listed)" } }, { "id": "nef-receipts-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "National Environment Fund: receipts", "fr": "National Environment Fund : recettes" }, "printed": "2,000,000,000", "unit": "rs", "value": 2000000000, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/14._STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 236" } }, { "id": "nef-receipts-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "National Environment Fund: receipts", "fr": "National Environment Fund : recettes" }, "printed": "6,520,549,098", "unit": "rs", "value": 6520549098, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/14_STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 245" } }, { "id": "nef-receipts-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "National Environment Fund: receipts", "fr": "National Environment Fund : recettes" }, "printed": "12,816,666,426", "unit": "rs", "value": 12816666426, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/15_STAT_H_110920.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 256" } }, { "id": "nef-receipts-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: receipts", "fr": "National Environment and Climate Change Fund : recettes" }, "printed": "4,265,714,993", "unit": "rs", "value": 4265714993, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/15_STAT_H_21.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 262" } }, { "id": "nef-receipts-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: receipts", "fr": "National Environment and Climate Change Fund : recettes" }, "printed": "8,796,132", "unit": "rs", "value": 8796132, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/15_STAT_H_22.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 274" } }, { "id": "nef-receipts-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: receipts", "fr": "National Environment and Climate Change Fund : recettes" }, "printed": "812,966,993", "unit": "rs", "value": 812966993, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/15.%20Statement%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 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Deposited with the Accountant-General as at 30 June 2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/14.%20Statement%20of%20Special%20Funds%20Deposited%20with%20the%20Accountant-General.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 316" } }, { "id": "nef-receipts-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "National Environment Fund (formerly National Environment and Climate Change Fund): receipts", "fr": "National Environment Fund (ex-National Environment and Climate Change Fund) : recettes" }, "printed": null, "unit": "rs", "value": null, "status": "not-published", "source": { "title": "Annex to the Budget Speech 2025-2026", "url": "https://mof.govmu.org/Documents/budget_2025_2026/2025_26_annexBudget_final.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2025-06", "page": "Page 26 (fund to be closed in 2025/26)" } } ] }, { "id": "nef-payments", "name": { "en": "NEF / NECCF 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"page": "Page 223, refund scheme (b)" } }, { "id": "refund-tyres-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "Refund scheme for recycling of used tyres: paid", "fr": "Remboursement pour le recyclage des pneus usagés : payé" }, "printed": "1,012,480", "unit": "rs", "value": 1012480, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2021-2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/11_STAT_D1_22.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 230, refund scheme (b)" } }, { "id": "refund-tyres-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "Refund scheme for recycling of used tyres: paid", "fr": "Remboursement pour le recyclage des pneus usagés : payé" }, "printed": "5,078,115", "unit": "rs", "value": 5078115, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2022-2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/11.%20Statement%20D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 258, refund scheme (b)" } }, { "id": "refund-tyres-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "Refund scheme for recycling of used tyres: paid", "fr": "Remboursement pour le recyclage des pneus usagés : payé" }, "printed": "5,846,575", "unit": "rs", "value": 5846575, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2023-2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/11.%20STAT%20D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 253, refund scheme (b)" } }, { "id": "refund-tyres-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Refund scheme for recycling of used tyres: paid", "fr": "Remboursement pour le recyclage des pneus usagés : payé" }, "printed": "7,000,000", "unit": "rs", "value": 7000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/10.%20Detailed%20Statement%20of%20Expenditure%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 261, refund scheme (b)" } } ] } ], "fundFlows": [ { "year": "2015/16", "basis": { "en": "Accountant-General actuals for the year ended 30 June 2016.", "fr": "Réels de l'Accountant-General pour l'exercice clos le 30 juin 2016." }, "items": [ { "entry": { "id": "epf-2015-16", "year": "2015/16", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "402,607,080", "unit": "rs", "value": 402607080, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2015-2016", "url": "https://treasury.govmu.org/Documents/Annual-Report/2016/7.%20STAT%20D%20Revenue.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2016-06-30", "page": "Page 20, item 11611001" } } }, { "entry": { "id": "pet-2015-16", "year": "2015/16", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "235,140,726", "unit": "rs", "value": 235140726, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2015-2016", "url": "https://treasury.govmu.org/Documents/Annual-Report/2016/7.%20STAT%20D%20Revenue.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2016-06-30", "page": "Page 19, item 11420005" } } }, { "entry": { "id": "passenger-2015-16", "year": "2015/16", "kind": "actual", "label": { "en": "Passenger fee on air tickets 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recettes" }, "printed": null, "unit": "rs", "value": null, "status": "not-a-special-fund", "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2016", "url": "https://treasury.govmu.org/Documents/Annual-Report/2016/13.%20STAT%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2016-06-30", "page": "Page 224 (fund not listed)" } } }, { "entry": { "id": "nef-payments-2015-16", "year": "2015/16", "kind": "actual", "label": { "en": "National Environment Fund: payments", "fr": "National Environment Fund : paiements" }, "printed": null, "unit": "rs", "value": null, "status": "not-a-special-fund", "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2016", "url": "https://treasury.govmu.org/Documents/Annual-Report/2016/13.%20STAT%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2016-06-30", "page": "Page 224 (fund not listed)" } } }, { "entry": { "id": "csf-in-2015-16", "year": "2015/16", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024)", "url": "https://supremecourt.govmu.org/downloadPDF/legislation/12264362", "publisher": "Government Gazette of Mauritius No. 89 of 24 August 2024", "asOf": "2024-08-24", "page": "Regulation 10: deemed in force from 1 July 2024", "quote": "sums received from the Consolidated Fund, public enterprises and statutory bodies" } } }, { "entry": { "id": "refund-pet-2015-16", "year": "2015/16", "kind": "actual", "label": { "en": "Refund scheme for PET bottles: paid", "fr": "Remboursement pour les bouteilles PET : payé" }, "printed": "4,979,850", "unit": "rs", "value": 4979850, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2015-2016", "url": "https://treasury.govmu.org/Documents/Annual-Report/2016/8.%20STAT%20D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2016-06-30", "page": "Page 183, refund scheme (a), printed “Tax Refund Scheme on Export of PET bottles”" } } } ] }, { "year": "2016/17", "basis": { "en": "Accountant-General actuals for the year ended 30 June 2017.", "fr": "Réels de l'Accountant-General pour l'exercice clos le 30 juin 2017." }, "items": [ { "entry": { "id": "epf-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "382,504,623", "unit": "rs", "value": 382504623, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2016-2017", "url": "https://treasury.govmu.org/Documents/Annual-Report/2017/STAT%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2017-06-30", "page": "Page 28, item 11611001" } } }, { "entry": { "id": "pet-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "231,579,883", "unit": "rs", "value": 231579883, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2016-2017", "url": "https://treasury.govmu.org/Documents/Annual-Report/2017/STAT%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2017-06-30", "page": "Page 27, item 11420005" } } }, { "entry": { "id": "passenger-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "1,651,539,540", "unit": "rs", "value": 1651539540, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2016-2017", "url": "https://treasury.govmu.org/Documents/Annual-Report/2017/STAT%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2017-06-30", "page": "Page 28, item 11440004" } } }, { "entry": { "id": "tourist-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } } }, { "entry": { "id": "ccr-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } } }, { "entry": { "id": "nef-receipts-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "National Environment Fund: receipts", "fr": "National Environment Fund : recettes" }, "printed": null, "unit": "rs", "value": null, "status": "not-a-special-fund", "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2017", "url": "https://treasury.govmu.org/Documents/Annual-Report/2017/STAT%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2017-06-30", "page": "Page 231 (fund not listed)" } } }, { "entry": { "id": "nef-payments-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "National Environment Fund: payments", "fr": "National Environment Fund : paiements" }, "printed": null, "unit": "rs", "value": null, "status": "not-a-special-fund", "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2017", "url": "https://treasury.govmu.org/Documents/Annual-Report/2017/STAT%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2017-06-30", "page": "Page 231 (fund not listed)" } } }, { "entry": { "id": "csf-in-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024)", "url": "https://supremecourt.govmu.org/downloadPDF/legislation/12264362", "publisher": "Government Gazette of Mauritius No. 89 of 24 August 2024", "asOf": "2024-08-24", "page": "Regulation 10: deemed in force from 1 July 2024", "quote": "sums received from the Consolidated Fund, public enterprises and statutory bodies" } } }, { "entry": { "id": "refund-pet-2016-17", "year": "2016/17", "kind": "actual", "label": { "en": "Refund scheme for PET bottles: paid", "fr": "Remboursement pour les bouteilles PET : payé" }, "printed": "4,767,300", "unit": "rs", "value": 4767300, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2016-2017", "url": "https://treasury.govmu.org/Documents/Annual-Report/2017/STAT%20D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2017-06-30", "page": "Page 187, refund scheme (a)" } } } ] }, { "year": "2017/18", "basis": { "en": "Accountant-General actuals for the year ended 30 June 2018.", "fr": "Réels de l'Accountant-General pour l'exercice clos le 30 juin 2018." }, "items": [ { "entry": { "id": "epf-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "400,045,837", "unit": "rs", "value": 400045837, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2017-2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/9._STAT_D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 34, item 11611001" } } }, { "entry": { "id": "pet-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "251,894,273", "unit": "rs", "value": 251894273, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2017-2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/9._STAT_D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 33, item 11420005" } } }, { "entry": { "id": "passenger-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "1,629,640,494", "unit": "rs", "value": 1629640494, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2017-2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/9._STAT_D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 34, item 11440004" } } }, { "entry": { "id": "tourist-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } } }, { "entry": { "id": "ccr-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } } }, { "entry": { "id": "nef-grant-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "National Environment Fund: grant from the Consolidated Fund", "fr": "National Environment Fund : subvention du Fonds consolidé" }, "printed": "2,000,000,000", "unit": "rs", "value": 2000000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2017-2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/10._STAT_D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 198, item 26323058, actual expenditure column" } } }, { "entry": { "id": "nef-receipts-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "National Environment Fund: receipts", "fr": "National Environment Fund : recettes" }, "printed": "2,000,000,000", "unit": "rs", "value": 2000000000, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/14._STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 236" } } }, { "entry": { "id": "nef-payments-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "National Environment Fund: payments", "fr": "National Environment Fund : paiements" }, "printed": "-", "unit": "rs", "value": 0, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2018", "url": "https://treasury.govmu.org/Documents/Annual-Report/2018/14._STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2018-06-30", "page": "Page 236" } } }, { "entry": { "id": "csf-in-2017-18", "year": "2017/18", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024)", "url": "https://supremecourt.govmu.org/downloadPDF/legislation/12264362", "publisher": "Government Gazette of Mauritius No. 89 of 24 August 2024", "asOf": "2024-08-24", "page": "Regulation 10: deemed in force from 1 July 2024", "quote": "sums received from the Consolidated Fund, 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l'environnement" }, "printed": "424,331,153", "unit": "rs", "value": 424331153, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2018-2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/9_STAT_D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 39, item 11611001" } } }, { "entry": { "id": "pet-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "270,417,128", "unit": "rs", "value": 270417128, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2018-2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/9_STAT_D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 38, item 11420005" } } }, { "entry": { "id": "passenger-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "1,672,574,104", "unit": "rs", "value": 1672574104, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2018-2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/9_STAT_D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 39, item 11440004" } } }, { "entry": { "id": "tourist-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } } }, { "entry": { "id": "ccr-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } } }, { "entry": { "id": "nef-grant-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "National Environment Fund: grant from the Consolidated Fund", "fr": "National Environment Fund : subvention du Fonds consolidé" }, "printed": null, "unit": "rs", "value": null, "status": "not-found", "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2018-2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/10_Stat_D1_%28Final%29_Jan_2020.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "No grant line found (item 26323058 and the fund name searched in the whole statement)" } } }, { "entry": { "id": "nef-receipts-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "National Environment Fund: receipts", "fr": "National Environment Fund : recettes" }, "printed": "6,520,549,098", "unit": "rs", "value": 6520549098, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/14_STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 245" } } }, { "entry": { "id": "nef-payments-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "National Environment Fund: payments", "fr": "National Environment Fund : paiements" }, "printed": "6,856,679,214", "unit": "rs", "value": 6856679214, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/14_STAT_H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 245" } } }, { "entry": { "id": "csf-in-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024)", "url": "https://supremecourt.govmu.org/downloadPDF/legislation/12264362", "publisher": "Government Gazette of Mauritius No. 89 of 24 August 2024", "asOf": "2024-08-24", "page": "Regulation 10: deemed in force from 1 July 2024", "quote": "sums received from the Consolidated Fund, public enterprises and statutory bodies" } } }, { "entry": { "id": "refund-pet-2018-19", "year": "2018/19", "kind": "actual", "label": { "en": "Refund scheme for PET bottles: paid", "fr": "Remboursement pour les bouteilles PET : payé" }, "printed": "7,437,173", "unit": "rs", "value": 7437173, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2018-2019", "url": "https://treasury.govmu.org/Documents/Annual-Report/2019/10_Stat_D1_%28Final%29_Jan_2020.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2019-06-30", "page": "Page 205, refund scheme (a)" } } } ] }, { "year": "2019/20", "basis": { "en": "Accountant-General actuals for the year ended 30 June 2020.", "fr": "Réels de l'Accountant-General pour l'exercice clos le 30 juin 2020." }, "items": [ { "entry": { "id": "epf-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "330,014,556", "unit": "rs", "value": 330014556, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2019-2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/10_STAT_D_30_JUNE_2020.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 54, item 11611001" } }, "note": { "en": "The hotel and guesthouse fee was deemed suspended from 1 February to 31 July 2020.", "fr": "La redevance des hôtels et maisons d'hôtes a été réputée suspendue du 1er février au 31 juillet 2020." } }, { "entry": { "id": "pet-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "272,844,875", "unit": "rs", "value": 272844875, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2019-2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/10_STAT_D_30_JUNE_2020.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 53, item 11420005" } } }, { "entry": { "id": "passenger-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "1,264,203,360", "unit": "rs", "value": 1264203360, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2019-2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/10_STAT_D_30_JUNE_2020.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 54, item 11440004" } } }, { "entry": { "id": "tourist-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } } }, { "entry": { "id": "ccr-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } } }, { "entry": { "id": "nef-grant-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "National Environment Fund: grant from the Consolidated Fund", "fr": "National Environment Fund : subvention du Fonds consolidé" }, "printed": "2,100,000,000", "unit": "rs", "value": 2100000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2019-2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/11_Stat_D1_final_after_audit.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 215, item 26323058, actual expenditure column" } } }, { "entry": { "id": "nef-receipts-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "National Environment Fund: receipts", "fr": "National Environment Fund : recettes" }, "printed": "12,816,666,426", "unit": "rs", "value": 12816666426, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/15_STAT_H_110920.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 256" } } }, { "entry": { "id": "nef-payments-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "National Environment Fund: payments", "fr": "National Environment Fund : paiements" }, "printed": "12,043,086,161", "unit": "rs", "value": 12043086161, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/15_STAT_H_110920.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 256" } } }, { "entry": { "id": "csf-in-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024)", "url": "https://supremecourt.govmu.org/downloadPDF/legislation/12264362", "publisher": "Government Gazette of Mauritius No. 89 of 24 August 2024", "asOf": "2024-08-24", "page": "Regulation 10: deemed in force from 1 July 2024", "quote": "sums received from the Consolidated Fund, public enterprises and statutory bodies" } } }, { "entry": { "id": "refund-pet-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "Refund scheme for PET bottles: paid", "fr": "Remboursement pour les bouteilles PET : payé" }, "printed": "16,684,915", "unit": "rs", "value": 16684915, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2019-2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/11_Stat_D1_final_after_audit.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 215, refund scheme (a)" } } }, { "entry": { "id": "refund-tyres-2019-20", "year": "2019/20", "kind": "actual", "label": { "en": "Refund scheme for recycling of used tyres: paid", "fr": "Remboursement pour le recyclage des pneus usagés : payé" }, "printed": "-", "unit": "rs", "value": 0, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2019-2020", "url": "https://treasury.govmu.org/Documents/Annual-Report/2020/11_Stat_D1_final_after_audit.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2020-06-30", "page": "Page 215, refund scheme (b)" } } } ] }, { "year": "2020/21", "basis": { "en": "Accountant-General actuals for the year ended 30 June 2021.", "fr": "Réels de l'Accountant-General pour l'exercice clos le 30 juin 2021." }, "items": [ { "entry": { "id": "epf-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "88,786,128", "unit": "rs", "value": 88786128, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2020-2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/10_STAT_D_30_JUNE_2021.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 65, item 11611001" } }, "note": { "en": "Act 1 of 2020: the monthly fee did not apply to hotels and guesthouses from 1 March to 31 December 2020, or a further prescribed period.", "fr": "Loi 1 de 2020 : la redevance mensuelle ne s'appliquait pas aux hôtels et maisons d'hôtes du 1er mars au 31 décembre 2020, ou pour une période prescrite plus longue." } }, { "entry": { "id": "pet-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "235,891,163", "unit": "rs", "value": 235891163, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2020-2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/10_STAT_D_30_JUNE_2021.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 64, item 11420005" } } }, { "entry": { "id": "passenger-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "26,045,197", "unit": "rs", "value": 26045197, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2020-2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/10_STAT_D_30_JUNE_2021.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 64, item 11440004" } } }, { "entry": { "id": "tourist-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } } }, { "entry": { "id": "ccr-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } } }, { "entry": { "id": "nef-grant-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: grant from the Consolidated Fund", "fr": "National Environment and Climate Change Fund : subvention du Fonds consolidé" }, "printed": "2,500,000,000", "unit": "rs", "value": 2500000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2020-2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/11_STAT_D1_final_21.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 223, item 26323058, actual expenditure column" } } }, { "entry": { "id": "nef-receipts-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: receipts", "fr": "National Environment and Climate Change Fund : recettes" }, "printed": "4,265,714,993", "unit": "rs", "value": 4265714993, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/15_STAT_H_21.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 262" } } }, { "entry": { "id": "nef-payments-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: payments", "fr": "National Environment and Climate Change Fund : paiements" }, "printed": "3,426,383,441", "unit": "rs", "value": 3426383441, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/15_STAT_H_21.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 262" } } }, { "entry": { "id": "csf-in-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024)", "url": "https://supremecourt.govmu.org/downloadPDF/legislation/12264362", "publisher": "Government Gazette of Mauritius No. 89 of 24 August 2024", "asOf": "2024-08-24", "page": "Regulation 10: deemed in force from 1 July 2024", "quote": "sums received from the Consolidated Fund, public enterprises and statutory bodies" } } }, { "entry": { "id": "refund-pet-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "Refund scheme for PET bottles: paid", "fr": "Remboursement pour les bouteilles PET : payé" }, "printed": "20,855,595", "unit": "rs", "value": 20855595, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2020-2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/11_STAT_D1_final_21.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 223, refund scheme (a)" } } }, { "entry": { "id": "refund-tyres-2020-21", "year": "2020/21", "kind": "actual", "label": { "en": "Refund scheme for recycling of used tyres: paid", "fr": "Remboursement pour le recyclage des pneus usagés : payé" }, "printed": "-", "unit": "rs", "value": 0, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2020-2021", "url": "https://treasury.govmu.org/Documents/Annual-Report/2021/11_STAT_D1_final_21.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2021-06-30", "page": "Page 223, refund scheme (b)" } } } ] }, { "year": "2021/22", "basis": { "en": "Accountant-General actuals for the year ended 30 June 2022.", "fr": "Réels de l'Accountant-General pour l'exercice clos le 30 juin 2022." }, "items": [ { "entry": { "id": "epf-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "326,306,891", "unit": "rs", "value": 326306891, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2021-2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/10_STAT_D_30_JUNE_2022.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 76, item 11611001" } } }, { "entry": { "id": "pet-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "227,970,003", "unit": "rs", "value": 227970003, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2021-2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/10_STAT_D_30_JUNE_2022.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 75, item 11420005" } } }, { "entry": { "id": "passenger-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "612,773,398", "unit": "rs", "value": 612773398, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2021-2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/10_STAT_D_30_JUNE_2022.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 75, item 11440004" } } }, { "entry": { "id": "tourist-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } } }, { "entry": { "id": "ccr-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } } }, { "entry": { "id": "nef-grant-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: grant from the Consolidated Fund", "fr": "National Environment and Climate Change Fund : subvention du Fonds consolidé" }, "printed": null, "unit": "rs", "value": null, "status": "not-found", "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2021-2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/11_STAT_D1_22.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "No grant line found (item 26323058 and the fund name searched in the whole statement)" } } }, { "entry": { "id": "nef-receipts-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: receipts", "fr": "National Environment and Climate Change Fund : recettes" }, "printed": "8,796,132", "unit": "rs", "value": 8796132, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/15_STAT_H_22.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 274" } } }, { "entry": { "id": "nef-payments-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: payments", "fr": "National Environment and Climate Change Fund : paiements" }, "printed": "890,839,934", "unit": "rs", "value": 890839934, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/15_STAT_H_22.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 274" } } }, { "entry": { "id": "csf-in-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024)", "url": "https://supremecourt.govmu.org/downloadPDF/legislation/12264362", "publisher": "Government Gazette of Mauritius No. 89 of 24 August 2024", "asOf": "2024-08-24", "page": "Regulation 10: deemed in force from 1 July 2024", "quote": "sums received from the Consolidated Fund, public enterprises and statutory bodies" } } }, { "entry": { "id": "refund-pet-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "Refund scheme for PET bottles: paid", "fr": "Remboursement pour les bouteilles PET : payé" }, "printed": "24,206,880", "unit": "rs", "value": 24206880, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2021-2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/11_STAT_D1_22.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 230, refund scheme (a)" } } }, { "entry": { "id": "refund-tyres-2021-22", "year": "2021/22", "kind": "actual", "label": { "en": "Refund scheme for recycling of used tyres: paid", "fr": "Remboursement pour le recyclage des pneus usagés : payé" }, "printed": "1,012,480", "unit": "rs", "value": 1012480, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2021-2022", "url": "https://treasury.govmu.org/Documents/Annual-Report/2022/11_STAT_D1_22.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2022-06-30", "page": "Page 230, refund scheme (b)" } } } ] }, { "year": "2022/23", "basis": { "en": "Accountant-General actuals for the year ended 30 June 2023.", "fr": "Réels de l'Accountant-General pour l'exercice clos le 30 juin 2023." }, "items": [ { "entry": { "id": "epf-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "548,624,772", "unit": "rs", "value": 548624772, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2022-2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/10.%20Statement%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 83, item 11611001" } } }, { "entry": { "id": "pet-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "246,449,508", "unit": "rs", "value": 246449508, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2022-2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/10.%20Statement%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 82, item 11420005" } } }, { "entry": { "id": "passenger-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "1,648,291,631", "unit": "rs", "value": 1648291631, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2022-2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/10.%20Statement%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 82, item 11440004" } } }, { "entry": { "id": "tourist-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } } }, { "entry": { "id": "ccr-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } } }, { "entry": { "id": "nef-grant-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: grant from the Consolidated Fund", "fr": "National Environment and Climate Change Fund : subvention du Fonds consolidé" }, "printed": "417,000,000", "unit": "rs", "value": 417000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2022-2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/11.%20Statement%20D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 258, item 26323058, actual expenditure column" } } }, { "entry": { "id": "nef-receipts-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: receipts", "fr": "National Environment and Climate Change Fund : recettes" }, "printed": "812,966,993", "unit": "rs", "value": 812966993, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/15.%20Statement%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 302" } } }, { "entry": { "id": "nef-payments-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: payments", "fr": "National Environment and Climate Change Fund : paiements" }, "printed": "1,470,565,896", "unit": "rs", "value": 1470565896, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/15.%20Statement%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 302" } } }, { "entry": { "id": "csf-in-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024)", "url": "https://supremecourt.govmu.org/downloadPDF/legislation/12264362", "publisher": "Government Gazette of Mauritius No. 89 of 24 August 2024", "asOf": "2024-08-24", "page": "Regulation 10: deemed in force from 1 July 2024", "quote": "sums received from the Consolidated Fund, public enterprises and statutory bodies" } } }, { "entry": { "id": "refund-pet-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "Refund scheme for PET bottles: paid", "fr": "Remboursement pour les bouteilles PET : payé" }, "printed": "20,847,000", "unit": "rs", "value": 20847000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2022-2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/11.%20Statement%20D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 258, refund scheme (a)" } } }, { "entry": { "id": "refund-tyres-2022-23", "year": "2022/23", "kind": "actual", "label": { "en": "Refund scheme for recycling of used tyres: paid", "fr": "Remboursement pour le recyclage des pneus usagés : payé" }, "printed": "5,078,115", "unit": "rs", "value": 5078115, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2022-2023", "url": "https://treasury.govmu.org/Documents/Annual-Report/2023/11.%20Statement%20D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2023-06-30", "page": "Page 258, refund scheme (b)" } } } ] }, { "year": "2023/24", "basis": { "en": "Accountant-General actuals for the year ended 30 June 2024.", "fr": "Réels de l'Accountant-General pour l'exercice clos le 30 juin 2024." }, "items": [ { "entry": { "id": "epf-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "604,622,486", "unit": "rs", "value": 604622486, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2023-2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/10.%20STAT%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 84, item 11611001" } } }, { "entry": { "id": "pet-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "274,135,267", "unit": "rs", "value": 274135267, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2023-2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/10.%20STAT%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 83, item 11420005" } } }, { "entry": { "id": "passenger-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "2,077,781,474", "unit": "rs", "value": 2077781474, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2023-2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/10.%20STAT%20D.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 83, item 11440004" } } }, { "entry": { "id": "tourist-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } } }, { "entry": { "id": "ccr-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "The Income Tax Act 1995 (consolidated up to May 2026)", "url": "https://www.mra.mu/download/ITAConsolidated.pdf", "publisher": "Mauritius Revenue Authority", "asOf": "2026-05", "page": "Section 50O(2): from the year of assessment commencing 1 July 2024", "quote": "every company shall, in every year, be liable to pay to the Director-General a CCR Levy equivalent to 2 per cent of its chargeable income." } } }, { "entry": { "id": "nef-grant-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: grant from the Consolidated Fund", "fr": "National Environment and Climate Change Fund : subvention du Fonds consolidé" }, "printed": null, "unit": "rs", "value": null, "status": "not-found", "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2023-2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/11.%20STAT%20D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "No grant line found (item 26323058 and the fund name searched in the whole statement)" } } }, { "entry": { "id": "nef-receipts-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: receipts", "fr": "National Environment and Climate Change Fund : recettes" }, "printed": "5,072,082,792", "unit": "rs", "value": 5072082792, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/15.%20STAT%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 308" } } }, { "entry": { "id": "nef-payments-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "National Environment and Climate Change Fund: payments", "fr": "National Environment and Climate Change Fund : paiements" }, "printed": "6,330,878,173", "unit": "rs", "value": 6330878173, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/15.%20STAT%20H.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 308" } } }, { "entry": { "id": "csf-in-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024)", "url": "https://supremecourt.govmu.org/downloadPDF/legislation/12264362", "publisher": "Government Gazette of Mauritius No. 89 of 24 August 2024", "asOf": "2024-08-24", "page": "Regulation 10: deemed in force from 1 July 2024", "quote": "sums received from the Consolidated Fund, public enterprises and statutory bodies" } } }, { "entry": { "id": "refund-pet-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "Refund scheme for PET bottles: paid", "fr": "Remboursement pour les bouteilles PET : payé" }, "printed": "21,370,900", "unit": "rs", "value": 21370900, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2023-2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/11.%20STAT%20D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 253, refund scheme (a)" } } }, { "entry": { "id": "refund-tyres-2023-24", "year": "2023/24", "kind": "actual", "label": { "en": "Refund scheme for recycling of used tyres: paid", "fr": "Remboursement pour le recyclage des pneus usagés : payé" }, "printed": "5,846,575", "unit": "rs", "value": 5846575, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2023-2024", "url": "https://treasury.govmu.org/Documents/Annual-Report/2024/11.%20STAT%20D1.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2024-06-30", "page": "Page 253, refund scheme (b)" } } } ] }, { "year": "2024/25", "basis": { "en": "Accountant-General actuals for the year ended 30 June 2025.", "fr": "Réels de l'Accountant-General pour l'exercice clos le 30 juin 2025." }, "items": [ { "entry": { "id": "epf-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "649,336,456", "unit": "rs", "value": 649336456, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 86, item 11611001" } } }, { "entry": { "id": "pet-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "318,369,314", "unit": "rs", "value": 318369314, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 85, item 11420005" } } }, { "entry": { "id": "passenger-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "3,309,144,746", "unit": "rs", "value": 3309144746, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 85, item 11440004" } } }, { "entry": { "id": "tourist-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": null, "unit": "rs", "value": null, "status": "not-in-force", "source": { "title": "Tourism Authority Act 2006, as amended", "url": "https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=VG91cmlzbSBBdXRob3JpdHkgQWN0&doctype=act", "publisher": "Laws of Mauritius", "asOf": "2026-10-18", "page": "Part IVA, in force from 1 October 2025", "quote": "Any fixed penalty, charge or fee paid under this Act or under any regulations made under this Act shall be paid into the Consolidated Fund." } } }, { "entry": { "id": "ccr-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": "4,909,461,136", "unit": "rs", "value": 4909461136, "source": { "title": "Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/9.%20Detailed%20Statement%20of%20Revenue%2c%20Recurrent%20and%20Capital%2c%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 86, item 11612004" } } }, { "entry": { "id": "nef-grant-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "National Environment Fund (formerly National Environment and Climate Change Fund): grant from the Consolidated Fund", "fr": "National Environment Fund (ex-National Environment and Climate Change Fund) : subvention du Fonds consolidé" }, "printed": "1,755,700,766", "unit": "rs", "value": 1755700766, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/10.%20Detailed%20Statement%20of%20Expenditure%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 261, item 26323058, actual expenditure column" } } }, { "entry": { "id": "nef-receipts-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "National Environment Fund (formerly National Environment and Climate Change Fund): receipts", "fr": "National Environment Fund (ex-National Environment and Climate Change Fund) : recettes" }, "printed": "4,913,800,345", "unit": "rs", "value": 4913800345, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/14.%20Statement%20of%20Special%20Funds%20Deposited%20with%20the%20Accountant-General.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 316" } } }, { "entry": { "id": "nef-payments-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "National Environment Fund (formerly National Environment and Climate Change Fund): payments", "fr": "National Environment Fund (ex-National Environment and Climate Change Fund) : paiements" }, "printed": "5,344,119,229", "unit": "rs", "value": 5344119229, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/14.%20Statement%20of%20Special%20Funds%20Deposited%20with%20the%20Accountant-General.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 316" } } }, { "entry": { "id": "csf-in-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": "-", "unit": "rs", "value": 0, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/10.%20Detailed%20Statement%20of%20Expenditure%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 261, item 26323169, actual expenditure column (appropriation Rs 3,200,000,000)" } }, "note": { "en": "Appropriation Rs 3.2 billion; the actual expenditure column prints “-” (nil). The Fund was not operational during 2024/25.", "fr": "Crédit voté 3,2 milliards Rs ; la colonne des dépenses réelles imprime « - » (néant). Le Fonds n'a pas fonctionné en 2024/25." } }, { "entry": { "id": "csf-out-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Climate and Sustainability Fund: payments", "fr": "Climate and Sustainability Fund : paiements" }, "printed": "-", "unit": "rs", "value": 0, "source": { "title": "Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/14.%20Statement%20of%20Special%20Funds%20Deposited%20with%20the%20Accountant-General.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 316, note N1" } } }, { "entry": { "id": "refund-pet-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Refund scheme for PET bottles: paid", "fr": "Remboursement pour les bouteilles PET : payé" }, "printed": "22,400,000", "unit": "rs", "value": 22400000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/10.%20Detailed%20Statement%20of%20Expenditure%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 261, refund scheme (a)" } } }, { "entry": { "id": "refund-tyres-2024-25", "year": "2024/25", "kind": "actual", "label": { "en": "Refund scheme for recycling of used tyres: paid", "fr": "Remboursement pour le recyclage des pneus usagés : payé" }, "printed": "7,000,000", "unit": "rs", "value": 7000000, "source": { "title": "Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2024-2025", "url": "https://treasury.govmu.org/Documents/Annual-Report/2025/10.%20Detailed%20Statement%20of%20Expenditure%20of%20the%20Consolidated%20Fund.pdf", "publisher": "Treasury (Accountant-General), Mauritius", "asOf": "2025-06-30", "page": "Page 261, refund scheme (b)" } } } ] }, { "year": "2025/26", "basis": { "en": "Revised estimates. Actuals: Not published yet.", "fr": "Estimations révisées. Réels : pas encore publiés." }, "items": [ { "entry": { "id": "epf-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "815,000", "unit": "rs000", "value": 815000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11611001" } } }, { "entry": { "id": "pet-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "290,000", "unit": "rs000", "value": 290000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 538, item 11420005" } } }, { "entry": { "id": "passenger-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "3,600,000", "unit": "rs000", "value": 3600000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 538, item 11440004" } } }, { "entry": { "id": "tourist-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": "825,000", "unit": "rs000", "value": 825000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11620002" } } }, { "entry": { "id": "ccr-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": "5,450,000", "unit": "rs000", "value": 5450000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11612004" } } }, { "entry": { "id": "nef-receipts-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "National Environment Fund (formerly National Environment and Climate Change Fund): receipts", "fr": "National Environment Fund (ex-National Environment and Climate Change Fund) : recettes" }, "printed": null, "unit": "rs", "value": null, "status": "not-published", "source": { "title": "Annex to the Budget Speech 2025-2026", "url": "https://mof.govmu.org/Documents/budget_2025_2026/2025_26_annexBudget_final.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2025-06", "page": "Page 26 (fund to be closed in 2025/26)" } } }, { "entry": { "id": "nef-payments-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "National Environment Fund (formerly National Environment and Climate Change Fund): payments", "fr": "National Environment Fund (ex-National Environment and Climate Change Fund) : paiements" }, "printed": null, "unit": "rs", "value": null, "status": "not-published", "source": { "title": "Annex to the Budget Speech 2025-2026", "url": "https://mof.govmu.org/Documents/budget_2025_2026/2025_26_annexBudget_final.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2025-06", "page": "Page 26 (fund to be closed in 2025/26)" } }, "note": { "en": "The 2025-2026 Budget announced that the Fund will be closed.", "fr": "Le budget 2025-2026 a annoncé la fermeture du Fonds." } }, { "entry": { "id": "csf-in-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": "4,000", "unit": "rsm", "value": 4000000000, "source": { "title": "Budget Estimates 2026-2027, Appendix C: Special Funds", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixC.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table C5, page 573" } } }, { "entry": { "id": "csf-out-2025-26", "year": "2025/26", "kind": "revised", "label": { "en": "Climate and Sustainability Fund: payments", "fr": "Climate and Sustainability Fund : paiements" }, "printed": "2,300", "unit": "rsm", "value": 2300000000, "source": { "title": "Budget Estimates 2026-2027, Appendix C: Special Funds", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixC.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table C5, page 573" } } } ] }, { "year": "2026/27", "basis": { "en": "Budget estimates.", "fr": "Estimations budgétaires." }, "items": [ { "entry": { "id": "epf-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Environment Protection Fee revenue", "fr": "Recettes de la redevance de protection de l'environnement" }, "printed": "820,000", "unit": "rs000", "value": 820000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11611001" } } }, { "entry": { "id": "pet-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Excise: PET bottles and other plastic products", "fr": "Accise : bouteilles PET et autres produits en plastique" }, "printed": "435,000", "unit": "rs000", "value": 435000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 538, item 11420005" } } }, { "entry": { "id": "passenger-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Passenger fee on air tickets revenue", "fr": "Recettes de la redevance passagers sur billets d'avion" }, "printed": "3,835,000", "unit": "rs000", "value": 3835000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 538, item 11440004" } } }, { "entry": { "id": "tourist-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Tourist fee revenue", "fr": "Recettes de la taxe touristique" }, "printed": "870,000", "unit": "rs000", "value": 870000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11620002" } } }, { "entry": { "id": "ccr-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "CCR Levy revenue", "fr": "Recettes du prélèvement CCR" }, "printed": "7,400,000", "unit": "rs000", "value": 7400000000, "source": { "title": "Budget Estimates 2026-2027, Appendix A: Revenue", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixA.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table A2, page 539, item 11612004" } } }, { "entry": { "id": "csf-in-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Climate and Sustainability Fund: contribution from Government", "fr": "Climate and Sustainability Fund : contribution de l'État" }, "printed": "2,500", "unit": "rsm", "value": 2500000000, "source": { "title": "Budget Estimates 2026-2027, Appendix C: Special Funds", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixC.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table C5, page 573" } } }, { "entry": { "id": "csf-out-2026-27", "year": "2026/27", "kind": "estimate", "label": { "en": "Climate and Sustainability Fund: payments", "fr": "Climate and Sustainability Fund : paiements" }, "printed": "4,400", "unit": "rsm", "value": 4400000000, "source": { "title": "Budget Estimates 2026-2027, Appendix C: Special Funds", "url": "https://nationalbudget2026.govmu.org/documents/2026_27_appendixC.pdf", "publisher": "Ministry of Finance, Mauritius", "asOf": "2026-06", "page": "Table C5, page 573" } } } ] } ], "gaps": [ { "en": "No law links any of these fees to a fund, so no “collected versus spent” figure exists for any of them.", "fr": "Aucune loi ne relie ces redevances à un fonds : aucun chiffre « perçu contre dépensé » n'existe pour aucune d'elles." }, { "en": "Tourist fee: actual amount collected: Not published.", "fr": "Taxe touristique : montant réellement perçu : Non publié." }, { "en": "Environment Protection Fee by category (hotels, stone crushing, tyres, batteries, phones): Not published. The revenue statements show one line for the whole fee in every year.", "fr": "Redevance de protection de l'environnement par catégorie (hôtels, concassage, pneus, batteries, téléphones) : Non publiée. Les états de recettes ne montrent qu'une ligne pour toute la redevance chaque année." }, { "en": "Excise on cans, separately from other excise lines: Not published. The date the PET bottle excise line began, and the hotel EPF rate before 2018: Not found.", "fr": "Accise sur les canettes, séparément des autres lignes d'accise : Non publiée. Date de départ de la ligne d'accise PET et taux hôtelier de l'EPF avant 2018 : Non trouvés." }, { "en": "National Environment Fund: no grant line found in the Consolidated Fund expenditure statement for 2018/19, 2021/22 and 2023/24; receipts by source, a list matching payments to projects, and audited statements after 2022/23: Not published online.", "fr": "National Environment Fund : aucune ligne de subvention trouvée dans l'état des dépenses du Fonds consolidé pour 2018/19, 2021/22 et 2023/24 ; recettes par origine, liste rapprochant les paiements des projets, et états audités après 2022/23 : Non publiés en ligne." }, { "en": "Advance recycling fee (2016 to 2020): no revenue line found in the statements reviewed.", "fr": "Redevance de recyclage anticipée (2016 à 2020) : aucune ligne de recettes trouvée dans les états examinés." }, { "en": "Climate and Sustainability Fund: actual receipts and payments for 2025/26 and audited financial statements: Not published.", "fr": "Climate and Sustainability Fund : recettes et paiements réels de 2025/26 et états financiers audités : Non publiés." } ], "checkedNoLevy": { "en": "Checked, no levy found in the Excise Act or the Environment Act: plastic bags, and a solid-waste levy. A Corporate Climate Responsibility Levy exists only from 2024/25; an unrelated “Levy on Corporates” line (2020/21) had no actual revenue and is not shown.", "fr": "Vérifié, aucun prélèvement trouvé dans l'Excise Act ou l'Environment Act : sacs en plastique, et taxe sur les déchets solides. Le prélèvement Corporate Climate Responsibility n'existe que depuis 2024/25 ; une ligne distincte « Levy on Corporates » (2020/21) n'a eu aucune recette réelle et n'est pas montrée." } }