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Public Funds Watch

Sourced ledger - Independent compilation of public documents. Last reviewed 2026-09-16.

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Fees and funds

Earmarked levies

Fees presented as paying for tourism, environmental or climate work: what the law says, who pays, where the money is recorded, and what the related funds have published.

In law, none of these fees is ring-fenced

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.

Reviewed 2026-10-18. Rules and full source list on the sources page.

The fees

One row per fee. Each amount carries its type (actual, provisional actual, revised estimate, estimate) and the document and page it comes from. “Not published” means no published figure was found.

FeeLaw and sectionRate and start datePayer and collectorLegal destinationAmounts per yearNamed fund: what the law saysThat fund's published receipts and spending
Tourist feeTourism Authority Act, Part IVA, sections 39A to 39H (inserted by Act 18 of 2025)

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.

Start: 1 October 2025

Paid by the tourist; collected by the accommodation manager and remitted monthly to the MRA.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.

Rs 775.0 million 2025/26 · Estimate

As printed: 775,000 (Rs 000)

Budget Estimates 2025-2026, Appendix A: Revenue, ref. Table A2, page 541, item 11620002

Rs 825.0 million 2025/26 · Revised estimate

As printed: 825,000 (Rs 000)

Budget Estimates 2026-2027, Appendix A: Revenue, ref. Table A2, page 539, item 11620002

Rs 870.0 million 2026/27 · Estimate

As printed: 870,000 (Rs 000)

Budget Estimates 2026-2027, Appendix A: Revenue, ref. Table A2, page 539, item 11620002

Not published 2025/26

Budget Estimates 2026-2027, Appendix A: Revenue, ref. Table A2, page 539, item 11620002 (no actual column yet)

All years from 2015/16: year-by-year table

None named in law.No fund named.
Environment Protection FeeEnvironment Act 2024, Part IX, sections 93 to 97, and Tenth Schedule

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.

Start: 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.

Paid by the hotel or enterprise manager, or by the importer at customs; collected by the MRA.Paid to the Director-General of the MRA; recorded as revenue of the Consolidated Fund. Not ring-fenced.

Rs 649.3 million 2024/25 · Actual

As printed: 649,336,456 (Rs)

Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025, ref. Page 86, item 11611001

Rs 815.0 million 2025/26 · Revised estimate

As printed: 815,000 (Rs 000)

Budget Estimates 2026-2027, Appendix A: Revenue, ref. Table A2, page 539, item 11611001

Rs 820.0 million 2026/27 · Estimate

As printed: 820,000 (Rs 000)

Budget Estimates 2026-2027, Appendix A: Revenue, ref. Table A2, page 539, item 11611001

All years from 2015/16: year-by-year table

None named in law. The National Environment Fund's income (section 91) does not include this fee.Shown for comparison: National Environment Fund (see the funds table).

National Environment Fund (National Environment and Climate Change Fund, 2020/21 to 2023/24)

Excise on plastic bottles and cansExcise Act, section 3AA (plastic bottles, inserted by the Finance Act 2026) and First Schedule (cans); refund schemes in sections 52A (bottles) and 52B (tyres)

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.

Start: Plastic bottles: 1 October 2026. Cans: Not copied.

Paid by the importer or local manufacturer, who needs an excise licence; collected by the MRA (Customs).Paid to the Director-General of the MRA; recorded as revenue of the Consolidated Fund. Not ring-fenced.

Excise: PET bottles and other plastic products

Rs 318.4 million 2024/25 · Actual

As printed: 318,369,314 (Rs)

Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025, ref. Page 85, item 11420005

Excise: PET bottles and other plastic products

Rs 290.0 million 2025/26 · Revised estimate

As printed: 290,000 (Rs 000)

Budget Estimates 2026-2027, Appendix A: Revenue, ref. Table A2, page 538, item 11420005

Excise: PET bottles and other plastic products

Rs 435.0 million 2026/27 · Estimate

As printed: 435,000 (Rs 000)

Budget Estimates 2026-2027, Appendix A: Revenue, ref. Table A2, page 538, item 11420005

Excise: Rs 2 per can

Not published All years

The Excise Act (Act 14 of 1994), version of 01.10.2026, ref. Section 3AA; sections 52A and 52B; First Schedule (HS 3923.30.10; lines “Rs 2 per can”)

All years from 2015/16: year-by-year table

None named in law.No fund named. Refund schemes paid from the Consolidated Fund in 2024/25 are listed in the fund flow box.
Passenger fee on air ticketsCivil Aviation Act, section 8A (passenger fee) and section 8B (passenger solidarity fee)

Set in the Second Schedule (passenger fee) and Third Schedule (solidarity fee) of the Act. Rates: Not copied.

Start: Passenger fee: 1 October 2004. Solidarity fee: 29 October 2006.

Levied on every passenger leaving Mauritius by air; remitted by the airline or its agent.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.

Rs 3.31 billion 2024/25 · Actual

As printed: 3,309,144,746 (Rs)

Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025, ref. Page 85, item 11440004

Rs 3.60 billion 2025/26 · Revised estimate

As printed: 3,600,000 (Rs 000)

Budget Estimates 2026-2027, Appendix A: Revenue, ref. Table A2, page 538, item 11440004

Rs 3.84 billion 2026/27 · Estimate

As printed: 3,835,000 (Rs 000)

Budget Estimates 2026-2027, Appendix A: Revenue, ref. Table A2, page 538, item 11440004

All years from 2015/16: year-by-year table

None named in law.No fund named.
Corporate Climate Responsibility (CCR) LevyIncome 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

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%.

Start: Year of assessment commencing 1 July 2024

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.Paid to the Director-General of the MRA; recorded as revenue of the Consolidated Fund. Not ring-fenced.

Rs 4.91 billion 2024/25 · Actual

As printed: 4,909,461,136 (Rs)

Statement D: Detailed Statement of Revenue of the Consolidated Fund, financial year 2024-2025, ref. Page 86, item 11612004

Rs 5.45 billion 2025/26 · Revised estimate

As printed: 5,450,000 (Rs 000)

Budget Estimates 2026-2027, Appendix A: Revenue, ref. Table A2, page 539, item 11612004

Rs 7.40 billion 2026/27 · Estimate

As printed: 7,400,000 (Rs 000)

Budget Estimates 2026-2027, Appendix A: Revenue, ref. Table A2, page 539, item 11612004

All years from 2015/16: year-by-year table

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.Shown for comparison: Climate and Sustainability Fund (see the funds table).

Climate and Sustainability Fund

On a small screen, scroll the table sideways.

Rate and law changes

Dated changes to each fee, each with its source. Where a date or rate could not be found in an official text, it says so.

Environment Protection Fee

  1. 2002-09-05

    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.

    Environment Protection Act 2002 (Act 19 of 2002), consolidated text as repealed on 1 August 2024, ref. Title page; Part X, section 66, pages 56 to 57

  2. 2007-09-01

    Collection moves from the Director of Environment to the MRA Director-General.

    Environment Protection Act 2002 (Act 19 of 2002), consolidated text as repealed on 1 August 2024, ref. Section 69A, pages 58 to 59

  3. 2018-10-01

    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.

    The Finance (Miscellaneous Provisions) Act 2018 (Act No. 11 of 2018), ref. 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

  4. 2020-02-01

    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.

    Environment Protection Act 2002 (Act 19 of 2002), consolidated text as repealed on 1 August 2024, ref. Section 66(2A), page 57; Eighth Schedule, items 1 and 2, pages 101 to 102

  5. 2024-08-01

    Environment Protection Act 2002 repealed; the fee continues under the Environment Act 2024 (Part IX, Tenth Schedule).

    Environment Act 2024 (Act 3 of 2024), version published by the MRA, ref. 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

  6. 2025-07-01

    Per-unit rates doubled: phones Rs 70 to Rs 140; batteries and tyres Rs 50 to Rs 100 (GN 57 of 2025).

    Annex to the Budget Speech 2025-2026, ref. Item 30, page 66

  7. 2026-10-01

    Stone-crushing item amended (Act 13 of 2026); rate stays 0.75%.

    Environment Act 2024 (Act 3 of 2024), version published by the MRA, ref. Tenth Schedule, item 3, page 152

Excise on plastic bottles and cans

  1. 2019-02-01

    Excise of Rs 2 per unit on non-biodegradable plastic boxes, food containers, bowls, cups, plates and trays.

    The Excise Act (Act 14 of 1994), version of 01.10.2026, ref. 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

  2. 2021-01-15

    Those plastic container lines deleted from the Excise Act schedule (GN 24 of 2021).

    The Excise Act (Act 14 of 1994), version of 01.10.2026, ref. Endnotes 413 and 420, page 338

  3. 2025-06-06

    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.

    The Excise Act (Act 14 of 1994), version of 01.10.2026, ref. Endnote 379, page 335; First Schedule, heading 22.02, page 64

  4. 2026-10-01

    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.

    Communiqué: excise duty on plastic bottles containing goods (2 September 2026), ref. Paragraph 1(b)

Passenger fee on air tickets

  1. 2004-10-01

    Passenger fee on every passenger leaving Mauritius by air (section 8A).

    Civil Aviation Act (Act 15 of 1974), as amended, ref. Sections 8A and 8B, pages 4 to 5

  2. 2006-10-29

    Passenger solidarity fee added (section 8B).

    Civil Aviation Act (Act 15 of 1974), as amended, ref. Sections 8A and 8B, pages 4 to 5

  3. 2015-06-05

    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.

    The Finance (Miscellaneous Provisions) Act 2016 (Act No. 18 of 2016), ref. 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

Corporate Climate Responsibility (CCR) Levy

  1. 2024-07-27

    CCR Levy inserted in the Income Tax Act, for years of assessment from 1 July 2024.

    The Income Tax Act 1995 (consolidated up to May 2026), ref. Sub-part AE, sections 50N and 50O, pages 74 to 75

  2. 2026-08-12

    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.

    The Finance Act 2026 (Act No. 14 of 2026), ref. Pages 498 to 499 (section 50O amended); pages 506 to 507 (section 161A(76))

Year by year, 2015/16 to 2026/27

Actuals for 2015/16 to 2024/25 come from the Accountant-General's annual statements. 2025/26 is the revised estimate and 2026/27 the estimate, from the 2026-2027 Budget. Each cell links to its document; hover for the page. Columns are separate series and are not added together.

YearEnvironment Protection FeeExcise: PET bottles and other plastic productsPassenger fee on air ticketsTourist feeCCR LevyGrant to NEF / NECCFNEF / NECCF receiptsNEF / NECCF paymentsCSF: contribution from GovernmentCSF: paymentsPET bottle refund scheme: paidUsed tyre refund scheme: paid
2015/16
Rs 402.6 million A
Page 20
Rs 235.1 million A
Page 19
Rs 1.23 billion A
Page 20
Not in force
source
Not in force
source
·
Not listed among Special Funds
source
Not listed among Special Funds
source
Not in force
source
·
Rs 5.0 million A
Page 183
·
2016/17
Rs 382.5 million A
Page 28
Rs 231.6 million A
Page 27
Rs 1.65 billion A
Page 28
Not in force
source
Not in force
source
·
Not listed among Special Funds
source
Not listed among Special Funds
source
Not in force
source
·
Rs 4.8 million A
Page 187
·
2017/18
Rs 400.0 million A
Page 34
Rs 251.9 million A
Page 33
Rs 1.63 billion A
Page 34
Not in force
source
Not in force
source
Rs 2.00 billion A
Page 198
Rs 2.00 billion A
Page 236
Rs 0 A
Page 236
Not in force
source
·
Rs 6.0 million A
Page 198
·
2018/19
Rs 424.3 million A
Page 39
Rs 270.4 million A
Page 38
Rs 1.67 billion A
Page 39
Not in force
source
Not in force
source
Not found
source
Rs 6.52 billion A
Page 245
Rs 6.86 billion A
Page 245
Not in force
source
·
Rs 7.4 million A
Page 205
·
2019/20
Rs 330.0 million A
Page 54
Rs 272.8 million A
Page 53
Rs 1.26 billion A
Page 54
Not in force
source
Not in force
source
Rs 2.10 billion A
Page 215
Rs 12.82 billion A
Page 256
Rs 12.04 billion A
Page 256
Not in force
source
·
Rs 16.7 million A
Page 215
Rs 0 A
Page 215
2020/21
Rs 88.8 million A
Page 65
Rs 235.9 million A
Page 64
Rs 26.0 million A
Page 64
Not in force
source
Not in force
source
Rs 2.50 billion A
Page 223
Rs 4.27 billion A
Page 262
Rs 3.43 billion A
Page 262
Not in force
source
·
Rs 20.9 million A
Page 223
Rs 0 A
Page 223
2021/22
Rs 326.3 million A
Page 76
Rs 228.0 million A
Page 75
Rs 612.8 million A
Page 75
Not in force
source
Not in force
source
Not found
source
Rs 8.8 million A
Page 274
Rs 890.8 million A
Page 274
Not in force
source
·
Rs 24.2 million A
Page 230
Rs 1.0 million A
Page 230
2022/23
Rs 548.6 million A
Page 83
Rs 246.4 million A
Page 82
Rs 1.65 billion A
Page 82
Not in force
source
Not in force
source
Rs 417.0 million A
Page 258
Rs 813.0 million A
Page 302
Rs 1.47 billion A
Page 302
Not in force
source
·
Rs 20.8 million A
Page 258
Rs 5.1 million A
Page 258
2023/24
Rs 604.6 million A
Page 84
Rs 274.1 million A
Page 83
Rs 2.08 billion A
Page 83
Not in force
source
Not in force
source
Not found
source
Rs 5.07 billion A
Page 308
Rs 6.33 billion A
Page 308
Not in force
source
·
Rs 21.4 million A
Page 253
Rs 5.8 million A
Page 253
2024/25
Rs 649.3 million A
Page 86
Rs 318.4 million A
Page 85
Rs 3.31 billion A
Page 85
Not in force
source
Rs 4.91 billion A
Page 86
Rs 1.76 billion A
Page 261
Rs 4.91 billion A
Page 316
Rs 5.34 billion A
Page 316
Rs 0 A
Page 261
Rs 0 A
Page 316
Rs 22.4 million A
Page 261
Rs 7.0 million A
Page 261
2025/26
Rs 815.0 million RE
Table A2
Rs 290.0 million RE
Table A2
Rs 3.60 billion RE
Table A2
Rs 825.0 million RE
Table A2
Rs 5.45 billion RE
Table A2
·
Not published
source
Not published
source
Rs 4.00 billion RE
Table C5
Rs 2.30 billion RE
Table C5
··
2026/27
Rs 820.0 million E
Table A2
Rs 435.0 million E
Table A2
Rs 3.84 billion E
Table A2
Rs 870.0 million E
Table A2
Rs 7.40 billion E
Table A2
···
Rs 2.50 billion E
Table C5
Rs 4.40 billion E
Table C5
··

A = actual, RE = revised estimate, E = estimate. “Not in force” means the fee or fund did not exist that year. “Not found” means the line was searched for in that year's statement and is not there. “Not listed among Special Funds” means the fund does not appear in that year's Statement H. On a small screen, scroll the table sideways.

The funds

No fee above is paid into these funds by law. They are shown because they are the environment and climate funds set up or used in the same years.

Climate and Sustainability Fund

What the law says: 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.

Changes over time

  1. 2024-07-01

    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).

    Finance and Audit (Climate and Sustainability Fund) Regulations 2024 (GN No. 134 of 2024), ref. Regulation 3(4)

  2. 2025-03-11

    Bank account opened; the Fund was not operational during 2024/25.

    Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025, ref. Page 316, notes N1 and N3

Published figures

Climate and Sustainability Fund: contribution from Government

Rs 3.20 billion 2024/25 · Appropriation

As printed: 3,200,000,000 (Rs)

Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2024-2025, ref. Page 261, item 26323169, original appropriation column

Climate and Sustainability Fund: contribution from Government

Rs 0 2024/25 · Actual

As printed: - (Rs)

Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2024-2025, ref. Page 261, item 26323169, actual expenditure column (appropriation Rs 3,200,000,000)

Climate and Sustainability Fund: contribution from Government

Rs 4.00 billion 2025/26 · Revised estimate

As printed: 4,000 (Rs million)

Budget Estimates 2026-2027, Appendix C: Special Funds, ref. Table C5, page 573

Climate and Sustainability Fund: contribution from Government

Rs 2.50 billion 2026/27 · Estimate

As printed: 2,500 (Rs million)

Budget Estimates 2026-2027, Appendix C: Special Funds, ref. Table C5, page 573

Climate and Sustainability Fund: payments

Rs 0 2024/25 · Actual

As printed: - (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025, ref. Page 316, note N1

Climate and Sustainability Fund: payments

Rs 2.30 billion 2025/26 · Revised estimate

As printed: 2,300 (Rs million)

Budget Estimates 2026-2027, Appendix C: Special Funds, ref. Table C5, page 573

Climate and Sustainability Fund: payments

Rs 4.40 billion 2026/27 · Estimate

As printed: 4,400 (Rs million)

Budget Estimates 2026-2027, Appendix C: Special Funds, ref. Table C5, page 573

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.

National Environment Fund (National Environment and Climate Change Fund, 2020/21 to 2023/24)

What the law says: 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.

Changes over time

  1. 2002-09-05

    Environment Protection Act 2002 (Act 19 of 2002, dated 5 September 2002), Part IX, establishes a National Environment Fund.

    Environment Protection Act 2002 (Act 19 of 2002), consolidated text as repealed on 1 August 2024, ref. Title page; section 59, page 52

  2. 2016-09-07

    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.

    The Finance (Miscellaneous Provisions) Act 2016 (Act No. 18 of 2016), ref. 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

  3. 2018-06-30

    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.

    Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2018, ref. Page 236

  4. 2020-08-07

    Act 7 of 2020 repeals the advance recycling fee charge (section 69C) and paragraph (e) of the Fund's income list.

    The Finance (Miscellaneous Provisions) Act 2020 (Act No. 7 of 2020), ref. Section 18 (Environment Protection Act), pages 212 to 213

  5. 2021-04-22

    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”.

    Environment Protection Act 2002 (Act 19 of 2002), consolidated text as repealed on 1 August 2024, ref. Part IX heading and section 59, page 52

  6. 2024-07-27

    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)”.

    Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025, ref. Page 316, notes N1 and N3

  7. 2025-06

    The 2025-2026 Budget announces that the Fund will be closed in 2025/26.

    Annex to the Budget Speech 2025-2026, ref. Page 26

Published figures

National Environment Fund: receipts

Rs 2.00 billion 2017/18 · Actual

As printed: 2,000,000,000 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2018, ref. Page 236

National Environment Fund: receipts

Rs 6.52 billion 2018/19 · Actual

As printed: 6,520,549,098 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2019, ref. Page 245

National Environment Fund: receipts

Rs 12.82 billion 2019/20 · Actual

As printed: 12,816,666,426 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2020, ref. Page 256

National Environment and Climate Change Fund: receipts

Rs 4.27 billion 2020/21 · Actual

As printed: 4,265,714,993 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2021, ref. Page 262

National Environment and Climate Change Fund: receipts

Rs 8.8 million 2021/22 · Actual

As printed: 8,796,132 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2022, ref. Page 274

National Environment and Climate Change Fund: receipts

Rs 813.0 million 2022/23 · Actual

As printed: 812,966,993 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2023, ref. Page 302

National Environment and Climate Change Fund: receipts

Rs 5.07 billion 2023/24 · Actual

As printed: 5,072,082,792 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2024, ref. Page 308

National Environment Fund (formerly National Environment and Climate Change Fund): receipts

Rs 4.91 billion 2024/25 · Actual

As printed: 4,913,800,345 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025, ref. Page 316

National Environment Fund: payments

Rs 0 2017/18 · Actual

As printed: - (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2018, ref. Page 236

National Environment Fund: payments

Rs 6.86 billion 2018/19 · Actual

As printed: 6,856,679,214 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2019, ref. Page 245

National Environment Fund: payments

Rs 12.04 billion 2019/20 · Actual

As printed: 12,043,086,161 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2020, ref. Page 256

National Environment and Climate Change Fund: payments

Rs 3.43 billion 2020/21 · Actual

As printed: 3,426,383,441 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2021, ref. Page 262

National Environment and Climate Change Fund: payments

Rs 890.8 million 2021/22 · Actual

As printed: 890,839,934 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2022, ref. Page 274

National Environment and Climate Change Fund: payments

Rs 1.47 billion 2022/23 · Actual

As printed: 1,470,565,896 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2023, ref. Page 302

National Environment and Climate Change Fund: payments

Rs 6.33 billion 2023/24 · Actual

As printed: 6,330,878,173 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2024, ref. Page 308

National Environment Fund (formerly National Environment and Climate Change Fund): payments

Rs 5.34 billion 2024/25 · Actual

As printed: 5,344,119,229 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025, ref. Page 316

National Environment Fund: closing balance

Rs 2.00 billion 2017/18 · Actual

As printed: 2,000,000,000 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2018, ref. Page 236

National Environment Fund: closing balance

Rs 1.66 billion 2018/19 · Actual

As printed: 1,663,869,884 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2019, ref. Page 245

National Environment Fund: closing balance

Rs 2.44 billion 2019/20 · Actual

As printed: 2,437,450,149 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2020, ref. Page 256

National Environment and Climate Change Fund: closing balance

Rs 3.28 billion 2020/21 · Actual

As printed: 3,276,781,701 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2021, ref. Page 262

National Environment and Climate Change Fund: closing balance

Rs 2.39 billion 2021/22 · Actual

As printed: 2,394,737,899 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2022, ref. Page 274

National Environment and Climate Change Fund: closing balance

Rs 1.74 billion 2022/23 · Actual

As printed: 1,737,138,996 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2023, ref. Page 302

National Environment and Climate Change Fund: closing balance

Rs 478.3 million 2023/24 · Actual

As printed: 478,343,615 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2024, ref. Page 308

National Environment Fund (formerly National Environment and Climate Change Fund): closing balance

Rs 48.0 million 2024/25 · Actual

As printed: 48,024,731 (Rs)

Statement H: Statement of Special Funds Deposited with the Accountant-General as at 30 June 2025, ref. Page 316

National Environment Fund: grant from the Consolidated Fund

Rs 2.00 billion 2017/18 · Actual

As printed: 2,000,000,000 (Rs)

Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2017-2018, ref. Page 198, item 26323058, actual expenditure column

National Environment Fund: grant from the Consolidated Fund

Rs 2.10 billion 2019/20 · Actual

As printed: 2,100,000,000 (Rs)

Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2019-2020, ref. Page 215, item 26323058, actual expenditure column

National Environment and Climate Change Fund: grant from the Consolidated Fund

Rs 2.50 billion 2020/21 · Actual

As printed: 2,500,000,000 (Rs)

Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2020-2021, ref. Page 223, item 26323058, actual expenditure column

National Environment and Climate Change Fund: grant from the Consolidated Fund

Rs 417.0 million 2022/23 · Actual

As printed: 417,000,000 (Rs)

Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2022-2023, ref. Page 258, item 26323058, actual expenditure column

National Environment Fund (formerly National Environment and Climate Change Fund): grant from the Consolidated Fund

Rs 1.76 billion 2024/25 · Actual

As printed: 1,755,700,766 (Rs)

Statement D1: Detailed Statement of Expenditure of the Consolidated Fund, financial year 2024-2025, ref. Page 261, item 26323058, actual expenditure column

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.

Fund flow, year by year

Each box lists what was collected from each fee and what the related funds received or paid in that year. Each figure stands alone with its own source.

Fund flow 2015/16

Accountant-General actuals for the year ended 30 June 2016.

Figures shown separately. Not added together.

Fund flow 2016/17

Accountant-General actuals for the year ended 30 June 2017.

Figures shown separately. Not added together.

Fund flow 2017/18

Accountant-General actuals for the year ended 30 June 2018.

Figures shown separately. Not added together.

Fund flow 2018/19

Accountant-General actuals for the year ended 30 June 2019.

Figures shown separately. Not added together.

Fund flow 2019/20

Accountant-General actuals for the year ended 30 June 2020.

Figures shown separately. Not added together.

Fund flow 2020/21

Accountant-General actuals for the year ended 30 June 2021.

Figures shown separately. Not added together.

Fund flow 2021/22

Accountant-General actuals for the year ended 30 June 2022.

Figures shown separately. Not added together.

Fund flow 2022/23

Accountant-General actuals for the year ended 30 June 2023.

Figures shown separately. Not added together.

Fund flow 2023/24

Accountant-General actuals for the year ended 30 June 2024.

Figures shown separately. Not added together.

Fund flow 2024/25

Accountant-General actuals for the year ended 30 June 2025.

Figures shown separately. Not added together.

Fund flow 2025/26

Revised estimates. Actuals: Not published yet.

Figures shown separately. Not added together.

Fund flow 2026/27

Budget estimates.

Figures shown separately. Not added together.

Not published

  • No law links any of these fees to a fund, so no “collected versus spent” figure exists for any of them.
  • Tourist fee: actual amount collected: Not published.
  • 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.
  • 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.
  • 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.
  • Advance recycling fee (2016 to 2020): no revenue line found in the statements reviewed.
  • Climate and Sustainability Fund: actual receipts and payments for 2025/26 and audited financial statements: Not published.

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.

Download: levies.json · levies.csv. Every amount on this page, with its type, document, page and URL.