G/SCM/N/372/MUS  
30 August  2021 
(21-6486) Page: 1/34 
Committee on Subsidies and  
Countervailing Measures  Original:  English  
 
  
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1  
OF THE GATT 1994 AND ARTICLE 25 OF THE AGREEMENT  
ON SUBSIDIES AND COUNTERVAILING MEASURES  
MAURITIUS  
The following communication, dated and received on 2 3 August 2 021 is being circulated at the 
request of the delegation of Mauritius.  
_______________  
In accordance with Article 25.2 of the Agreement on Subsidies and Countervailing Measures and 
Article XVI:1 of the G ATT 1994 , the Government of the Republic of Mauritius no tifies the Committee 
on Subsidies and Countervailing Measures data supplied by the authority in charge of the subsidy, 
as related in program financed by the Budget for 2020/2021 . It is to be noted that this notification 
does not prejudge, under the G ATT 19 94 and the SCM Agreement the legal status of the notified 
programmes, their effects, or the nature of the programmes themselves.  
 
  G/SCM/N/372/MUS  
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  TABLE OF CONTENTS  
I. FISHERIES PROGRAMMES  ................................ ................................ ............................  3 
1  ASSISTANCE FOR THE PURCHASE OF "CANOTTE"  ................................ ........................  3 
2  ASSISTANCE FOR THE PURCHASE OF SEMI -INDUSTRIAL VESSEL  ................................  3 
II. AGRICULTURAL PROGRAMMES  ................................ ................................ ....................  4 
1  FREIGHT REBATE SCHEME  ................................ ................................ ............................  4 
2  TEA SECTOR SUPPORT SCHEME  ................................ ................................ ....................  5 
3  SEED PURCHASE SCHEME (POTATO, ONION AND GARLIC)  ................................ ...........  6 
4  BAT NET SCHEME FOR FRUIT GROWERS (MANGO, LITCHI AND LONGAN)  ....................  6 
5  CROP PRODUCERS (COMPOST)  ................................ ................................ ....................  7 
6  SCHEME TO ENCOURAGE USE OF BIO FERTILIZERS  ................................ ......................  8 
7  AGRICULTURAL CALAMITIES SOLIDARITY SCHEME (ACASS)  ................................ ....... 9 
8  SHELTERED FARMING SCHEME  ................................ ................................ ...................  10 
9  RAINWATER HARVESTING SCHEME  ................................ ................................ ............  11 
10  CATTLE BREEDERS SCHEME  ................................ ................................ ......................  12 
11  PASTURE DEVELOPMENT  ................................ ................................ ..........................  13 
12  CALF PRODUCTIVIT Y SCHEME/HEIFER  ................................ ................................ .... 14 
13  UPGRADING OF LIVESTOCK FARM/POULTRY SCHEME ................................ ..............  15 
14  SCHEME FOR PURCHASE OF EQUIPMENT  ................................ ................................ .. 16 
15  INCENTIVES FOR MILK PRODUCTION  ................................ ................................ ...... 17 
16  SCHEME FOR ACQUISITION OF CCTV CAMERAS ................................ ........................  18 
17  CATTLE BREEDING SCHEME  ................................ ................................ ......................  19 
18  GOAT/SHEEP BREEDING SCHEME  ................................ ................................ .............  20 
19  SUBSIDY ON ANIMAL FEED  ................................ ................................ ......................  20 
20  CROP LOSS COMPENSATION SCHEME  ................................ ................................ ....... 21 
21  PAYMENT OF AN ENHANCED GUARANTEED PRICE OF RS 25,000 PER TON  
OF SUGAR TO PLANTERS  ................................ ................................ ................................  22 
22  GRANT (50%) FOR THE PURCHASE OF FERTILIZERS  ................................ ...............  23 
23  THE SETTING UP OF CANE NURSERIES AND THE PURCHASE OF CANE 
PLANTING MATERIALS BY PLANTERS ................................ ................................ .............  24 
III. MANUFACTURING/IND USTRIAL PROGRAMMES  ................................ .......................  25 
1  INVESTMENT TAX CREDIT  ................................ ................................ ..........................  25 
2  INCOME TAX HOLIDAY  ................................ ................................ ...............................  26 
3  DOUBLE DEDUCTION OF EXPENDITURE  ................................ ................................ ..... 27 
4  TRANSFER OF UNRELIEVED TAX LOSSES  ................................ ................................ .... 28 
5  EXEMPTION FROM REGISTRATION DUTY AND LAND TRANSFER TAX  .........................  29 
IV. SMALL AND MEDIUM ENTERPRISES PROGRAMMES  ................................ .................  30 
1  INTERNAL CAPABILITY DEVELOPMENT SCHEME  ................................ ........................  30 
2  TECHNOLOGY AND INNOVATION SCHEME (TINNS)  ................................ ....................  31 
3  INCLUSIVENESS AND INTEGRATION SCHEME (INC)  ................................ ..................  32 
4  SME UTILITY CONNECTION ASSISTANCE SCHEME (UCA)  ................................ ...........  33  G/SCM/N/372/MUS  
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  I. FISHERIES PROGRAMMES  
1  ASSISTANCE FOR THE PURCHASE OF "CANOTTE " 
1. Title of the subsidy  
Assistance for the purchase of "Canotte ". 
2. Period covered by the notification  
Financial year 2020/2021 . 
3. Policy objective and/or purpose of the subsidy  
To provide an alternative mode of  livelihood and at the same time to diversify fishing effort from the 
heavily fished lagoon to off lagoon areas.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Blue Economy , Marine Resources, Fisheries and Shipping . 
5. Form of the subsidy  
A grant of 50 % the value of canotte (a max of Rs 200,000) . 
6. To whom and how the subsidy is provided  
Registered fishermen . 
7. Total Amount of subsidy  
Rs 4 million . 
8. Duration  
The measure is valid for one year . 
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  (The catch is only used for 
the domestic production) . 
2  ASSISTANCE FOR THE PURCHASE OF SEMI -INDUSTRIAL VESSEL  
1. Title of the subsidy  
Assistance for the purchase of semi -industrial boats . 
2. Period covered by the notification  
Financial year 2020/2021 . 
3. Policy objective and/or purpose of the subsidy  
To encourage outer reef and bank fishing to reduce fishing pressure on the lagoo n and for the 
protection of lagoon biodiversity.  G/SCM/N/372/MUS  
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  4. Background and authority for the subsidy  
Budget Measure, Ministry of Blue Economy, Marine Resources, Fisheries  and Shipping . 
5. Form of the subsidy  
A grant of 50 % the value of the boat ( a cap of Rs 4  million ). 
6. To whom and how the subsidy is provided  
Fisheries Cooperatives Society . 
7. Total Amount of subsidy  
Rs 12  Million was earmarked in budget 2020/2021  but no application was received . 
8. Duration  
The measure is valid for one year . 
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available ( the catch is only used for 
the domestic production) . 
II. AGRICULTURAL PROGRAMMES  
1  FREIGHT REBATE SCHEME  
1. Title of the Subsidy Programme  
Freight Rebate Scheme . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective  
To promote the exportation of various agricultural products grown in Mauritius and to increase local 
production of specific fruits, vegetables and flowers.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy  
This scheme is applicable to selected fruits, vegetables and flowers and comprises of a rebate on 
exportation freight costs o f 25% to be shared equally amongst exporters and producers.  
6. To whom and how the subsidy is provided  
Beneficiaries  
• Exporters registered with the Agricultural Marketing Board (AMB).  
• Producers registered with the Small Farmers Welfare Fund (SFWF) and known to  the 
Food and Agricultural Research Extension Institute (FAREI).  G/SCM/N/372/MUS  
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  Condition of subsidy  
• The eligible selected produce shall be either unprocessed or minimally processed 
(i.e produce which is peeled, sliced/carved, dried and vacuum packed).  
• Pickles and other produce in jars/food containers shall not be eligible under this scheme.  
• Scheme shall only be applicable to produce exported to countries with which Mauritius 
has international trade relations.  
7. Total Amount of subsidy  
Rs 800,000 . 
8. Duration of the subsidy  
Annual basis . 
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
2  TEA SECTOR SUPPORT SCHEME  
1. Title of the Subsidy Programme  
Tea Sector Support Scheme . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective and Background  
In line with the Government 's objective of boosting the tea sector, NPK and CAN fertilizer are 
provided free of charge to small tea growers to boost up the production of tea leaves  and also 
reducing their costs of production.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
To provide fertilizers free of charge (175 kg per arpent of NPK in September and 100 Kg per arpent 
of CAN in December) to small registered tea planters.  
6. Beneficiaries  
Subsidy is eligible to tea planters registered and licensed with the National Agricult ural Products 
Regulatory Office (NAPRO) and with the Small Planters Welfare Fund (SFWF) . 
7. Total Amount of subsidy  
Rs 5,183,206 . 
8. Duration of the subsidy  
Annual basis . G/SCM/N/372/MUS  
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  9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
3  SEED PURCHASE SCHEME (POTATO, ONION AND GARLIC)  
1. Title of the Subsidy Programme  
Seed Purchase Scheme (Potato, Onion and Garlic) . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective  
The seed purchase scheme help small planters meet the significant, high financial cost involved in 
the purchase of seeds for potato, onion and garlic.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Ag ro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
- Planters will have to make a minimum part payment of 10 % of the cost of seed 
purchased at the Agricultural Marketing Board (AMB).  
- The remaining amount shall be paid without interest after beneficiaries have harvested 
their crops.  
6. Total Amount of subsidy  
Rs 6,000,000 . 
7. Duration of the subsidy  
Annual basis . 
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an asse ssment of trade effects is available.  
4  BAT NET SCHEME FOR FRUIT GROWERS (MANGO, LITCHI AND LONGAN)  
1. Title of the Subsidy Programme  
Bat Net Scheme for Fruit Growers (Mango, Litchi and Longan) . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective and Background  
To protect fruit trees in orchards and in backyard from being attacked by bats.  G/SCM/N/372/MUS  
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  4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
- Subsidy of 75 % on costs for the purchase of anti -bird net to cover 50 % of the extent 
of the orchard up to a maximum of 2 arpents.  
- For backyards, subsidy of 75 % on costs for the purchase of anti -bird net for a maxi mum 
of 5 fruit trees.  
- Each beneficiary will be eligible for the Scheme only once in a fruit season.  
- Fruit trees mainly concerned by the Scheme include : Mango, Litchi and Longan.  
Beneficiaries  
Member of the public, orchard owner, planters, members of Cooperatives 
Societies/Companies/Farmers Associations.  
Eligibility criteria  
Member of the public/orchard owner having at least one fruit bearing tree.  
6. Total Amount of subsidy  
Rs 10,000,000 . 
7. Duration of the subsidy  
Annual basis . 
8. Statisti cal data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
5  CROP PRODUCERS (COMPOST)  
1. Title of the Subsidy Programme  
Crop Producers (Compost) . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective and Background  
To provide support to small planters to shift from the use of chemical inputs to organic ones so as 
to promote sustainable agriculture.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . G/SCM/N/372/MUS  
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  5. Form of the subsidy, to whom and how the subsidy is provided  
A provision of locally produced compost up to a maximum of 1 ton/arpent.  
Small planters registered with the SFWF and sugar cane pla nters registered with the Sugar Insurance 
Fund Board (SIFB) . 
6. Total Amount of subsidy  
Rs 1,000,000 . 
7. Duration of the subsidy  
Annual basis . 
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
6  SCHEME TO ENCOURAGE USE OF BIO FERTILIZERS  
1. Title of the Subsidy Programme  
Bio-Farming Support Scheme (BFSS) . 
2. Period covered by the notification  
2020-2021. 
3. Policy Objective  
(i) To increase the accessibility of farmers to organic inputs such as bio fertilisers, Bio 
pesticides, etc so as to stimulate and promote organic farming in the country.  
(ii) To increase the agricultural productivity while maintaining the soil health and 
environmental safety  and produce safer food for consumption for the benefit of 
customers.  
(iii) To leverage the price of bio pesticides to that of synthetic pesticides.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of the Subsidy  
- Subsidy to the tune of 60 % is provided on the purchase price of bio inputs (pesticides 
and fertilisers) to registered farmers on the cost of bio -inputs.  
- Subsidy will be provided for 3 crop cycles in one year over a maximum acreage of 
5 acres for planters cultivating in open field and a maximum of 10,000 m2 for planters 
cultivating under protected culture.  
Beneficiaries  
All registered planters with the SFWF on condition that they hold:  
- Bio Development Certificate from Ministry of Agro Industry and Food Security (MAIFS) . G/SCM/N/372/MUS  
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  - MauriG AP Certificate . 
- Letter from the Food and Agricultural Research and Extension Institute (FAREI)/Ministry 
of Agro Industry and Food Security (MAIFS) certifying their intention to indulge into bio 
farming.  
- Indulged in protected culture for a maximum of 10,000 m2. 
6. Total Amount of subsidy  
Rs 1,000,000 . 
7. Duration of the subsidy  
Annual basis . 
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
7  AGRICULTURAL CALAMITIES SOLI DARITY SCHEME (ACASS)  
1. Title of the Subsidy Programme  
Agricultural Calamities Solidarity Scheme (ACASS) . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective  
To enable farmers to restart their plantation promptly after the occurrence of natural calamities 
(heavy rainfall, cyclone and drought), hence enhancing farmers ' sustainability and reducing the gap 
in supply of agricultural produce on the market.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of the Subsidy  
The ACASS is a National Solidarity Fund consolidated from fund received from the Government 
to be used to pr ovide support to planters whose crops would have been affected by natural 
calamities, namely cyclone, excessive rainfall and drought.  
Beneficiaries  
Small farmers registered with the SFWF  and cultivating vegetables, fruits and/or flowers.  
Conditions of subsidy  
Assistance to be provided to planters who incurred crop damages of 50 % or more for only one 
crop cycle in a year.  
Financial Assistance to the tune of Rs 2000 per arpent is paid to el igible planters . However 
following heavy rainfall prevailing since Mid March 2 021 to April 2 021, the Government G/SCM/N/372/MUS  
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  increased the financial assistance payable to planters from Rs 2 ,000 per arpent to Rs 6,000 
per arpent . 
6. Total Amount of subsidy  
Rs 19,988,670 . 
7. Duration of the subsidy  
The coverage of ACASS is for a period of 12 consecutive months as from the date the beneficiary 
has registered his/her crop under the scheme.  
8. Statistical data permitting an assessment of the trade effects  
No statis tical data permitting an assessment of trade effects is available.  
8  SHELTERED FARMING SCHEME  
1. Title of the Subsidy Programme  
Sheltered Farming Scheme . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective and Background  
To encourage farmers  to shift from traditional open field cultivation to sheltered farming system . 
This will enable farmers to mitigate effects of adverse climatic conditions ; improve production 
capacity and the quality of farm produce.  
4. Authority for the subsidy  
Budget Mea sure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
(a) A grant of 50 % on investment on investment costs up to a maximum of Rs 400 ,000. 
(b) The scope of the scheme is being extended to farmers engaged in production of cut 
flowers, ornamentals, as well as hydroponics and bio farming activities.  
(c) Farmers will also benefit from the scheme to have quick replacement of plastic cover of 
natural calamities.  
(d) Scheme applicable to Sheltered Farming activities are approved by FAREI.  
(e) Prospective applicants will benefit from the scheme only once.  
Beneficiaries  
Registered planters, Cooperative Societies, Agricultural Companies and Farmers Associations 
operating in the agro -industrial sector and engaged in production of high -value 
crops/horticultural crops on a minimum extent of 0.5 arpent and having a maximum annual 
turnover of Rs 3  million . G/SCM/N/372/MUS  
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  New promoters who are already owners of land or who hold land leases for at least 5 years 
and whose projects meet other conditions of the Scheme are also eligible.  
6. Conditions of the subsidy  
- Upon approval, an Agreement will be signed between the Ministry (r epresented by 
FAREI) and the beneficiary.  
- All facilities funded under Sheltered Farming Scheme will be utilised solely for 
horticultural production.  
- Mode of payment for the scheme will be 40 % on submission of receipts and the 
remaining 60 % on submission of project completion report.  
7. Total Amount of subsidy  
Rs 45,000,000 . 
8. Duration of the subsidy  
One time subsidy.  
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effe cts is available.  
9  RAINWATER HARVESTING SCHEME  
1. Title of the Subsidy Programme  
Rainwater Harvesting Scheme . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective  
To encourage crop/livestock farmers 'harvest ' rainwater to optimise use of water resources.  
The scheme provides partial funding as grant for acquisition of appropriate equipment to collect, 
store and supply of rainwater on -farm for the sole purpose of agricultural production.  
4. Background and author ity for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
(a) A grant of 50 % on investment costs for installation of rainwater harvesting facilities up 
to a maximum of Rs 100,000.  
(b) The scheme caters for on -farm installation of rainwater harvesting system on existing 
shed or construction/setting up of a rain water collecting pond/or  any other light 
structure for collecting rain water.  
(c) Construction of a new farm shed/store is excluded.  G/SCM/N/372/MUS  
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  Beneficiaries  
Individual planters/breeders registered with the SFWF ; Cooperative societies/companies 
engaged in the commercial production of food crops , ornamentals and livestock.  
Eligibility criteria for the scheme  
- Holder of the relevant permits/licenses to carry out the farming activities where 
applicable;  
- Have proof of funding for the remaining amount on proposed investment ; and 
- Holder of title deed or lease agreement (minimum 5 years) for land hosting the proposed 
rainwater harvesting facility.  
6. Total Amount of subsidy  
Rs 1,000,000 . 
7. Duration of the subsidy  
Annual basis . Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
10  CATTLE BREEDERS SCHEME  
1. Title of the Subsidy Programme  
Cattle Breeders Scheme . 
2. Period covered by the notificatio n 
2020/2021 . 
3. Policy Objective  
To enable breeders to purchase heifers/pregnant heifers/cows of genetically improved breeds.  
The scheme provides partial funding as grant for acquisition of appropriate equipment to collect, 
store and supply of rainwater on -farm for the sole purpose of agricultural production.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
A 50% grant up to a maximum of Rs 50,000 per head on the cost of the animal up to a 
maximum of 10 heads will be refunded as approved by the Ministry.  
The subsidy is provided on condition that:  
- Holders of relevant permits/licences to carry out breeding activitie s. G/SCM/N/372/MUS  
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  - Have the necessary funding for the remaining amount . 
- Have appropriate housing facilities for the animals . 
Beneficiaries  
Registered breeders/Cooperative Societies/Companies.  
6. Total Amount of subsidy  
Rs 1,000,000 . 
7. Duration of the subsidy  
Annual basis. Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
11  PASTURE DEVELOPMENT  
1. Title of the Subsidy  Programme  
Pasture Development . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective  
To encourage the production of good quality fodder for proper feeding of livestock.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of  Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
A 50% grant up to a maximum of Rs 20,000 per arpent on the cost of establishment of 
perennial fodder and maize up to a maximum of 25 arpents.  
The subsidy is provided on condition that:  
- The beneficiary shall complete the plantation within 3 months as from the da te of first 
disbursement of grant allocated.  
- The beneficiary shall maintain the fodder plantation under good cultural practices and 
keep the plantation for at least 5 years.  
- The beneficiary shall provide monthly production data on harvest and its use.  
- The Ministry will disburse 50 % of the grant payable up to a maximum of Rs 10,000 per 
arpent upon plantation of 50 % of the total acreage to be planted . The remaining 50 % 
grant will be disbursed after the first harvest of fodder.  G/SCM/N/372/MUS  
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  Beneficiaries  
- Registered bre eders/Cooperative Societies/Companies.  
- The beneficiary should be owner of/lessee of agricultural land of at least 1 arpent for at 
least 5 years.  
6. Total Amount of subsidy  
Rs 100,000 . 
7. Duration of the subsidy  
Annual basis . Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available . 
12  CALF PRODUCTIVITY SCHEME/HEIFER  
1. Title of the Subsidy Programme  
Calf Productivity Scheme/Heifer . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective  
To encourage breeders to keep their calves healthy up to adult stage so as to increase production 
capacity in milk and meat.  
To encourage breede rs to take better care of their calves.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
A cash grant of Rs 2,500 is payable to breeders under the Heifer Productivity Incentive 
Scheme, for each calf they have successfully bred up to 3 months and for a maximum of 
30 weaned calves per year.  
Beneficiaries  
Small breeders registered with the Small Farmers Welfare Fund (SFWF).  
The subsidy is provided on condition that:  
- The breeder must be registered with the SFWF;  
- The calf/calves must be duly tagged by the division of Veterinary Services (DVS);  
- The calf/calves must be at least 3 months old ; and G/SCM/N/372/MUS  
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  - The Cash Gran t is payable to breeders who meet the eligibility criteria and after 
verification of the existence of the animal(s) on the farm.  
6. Total Amount of subsidy  
Rs 797,500 . 
7. Duration of the subsidy  
Annual basis . Prospective applicants will benefit from the su bsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available . 
13  UPGRADING OF LIVESTOCK FARM/POULTRY SCHEME  
1. Title of the Subsidy Programme  
Upgrading of Livesto ck Farm/Poultry Scheme . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective  
To assist breeders in the upgrading/construction of livestock farms.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
A 50% grant up to a maximum of Rs 200,000 on the cost of the building project . Priority will 
be given to those engaging in production of small ruminants, rabbits, geese, turkeys, ducks 
and quails.  
Beneficiaries  
Registered breeders/Cooperative Societies/Companie s. 
The subsidy is provided on condition that:  
- The applicant holds relevant permits/licences to carry out the project;  
- The applicant has the necessary funding for the remaining amount ; and 
- Applicants who have benefitted previously from grants or other financial incentives for 
upgrading/construction of livestock farm buildings will not be considered.  
6. Total Amount of subsidy  
Rs 4,000,000 . G/SCM/N/372/MUS  
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  7. Duration of the subsidy  
Annual basis . Prospective applicants will benefit from the subsidy only once.  
8. Statist ical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available . 
14  SCHEME FOR PURCHASE OF EQUIPMENT  
1. Title of the Subsidy Programme  
Scheme for Purchase of Equipment . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective  
To encourage farmers engaged in crop/livestock production activities and agro -entrepreneurs to 
acquire farm machinery/equipment for mechanisation of their production system and also venture 
in food  processing or other value addition activities.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
A grant of 50 % on the costs of investment up to a maximum of Rs 350,000 for the purchase 
of equipment for processing and/or mechanisation of agricultural operations.  
Scheme applicable to Agricultural/Processing equipment approved by FAREI.  
Beneficiaries  
Planters registe red with the SFWF, Cooperative Societies, Agricultural Companies engaged in 
production of food crops and ornamentals and livestock on a minimum extent of 0.25 arpent, 
and agro -entrepreneurs holding a Business Registration Certificate from Small and Medium 
Enterprises Development Authority (SMEDA).  
New promoters who are already owners of land or who hold land leases for at least 5 years 
and whose projects meet other conditions of the Scheme are also eligible . The subsidy is 
provided on condition that:  
- The ap plicant holds relevant permits/licences to carry out the proposed activities;  
- The applicant has proof of funding for the remaining amount on proposed investment ; 
and 
- The applicant is a holder of title deed/lease agreement.  
6. Total Amount of subsidy  
Rs 6,000,000 . G/SCM/N/372/MUS  
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  7. Duration of the subsidy  
Annual basis . Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available . 
15  INCENTIVES FOR MILK PRODUCTION  
1. Title of the Subsidy Programme  
Incentives for Milk Production . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective  
To provide a stimulus to small cow breeders to take  better care of their heifers up to lactation period  
so as to boost up milk production.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
- A cash grant of Rs 5000 will be provided to all  small dairy cows  breeders registered with 
the SFWF  for each of their heifers they have successfully reared up to the lactating 
period for a maximum of 40 cows per breeder;  
- It would normally take  27 months  for the  heifer after birth, [ i.e. 9 months after the 
Artificial Insemination  (AI)] to  start lactating ; 
- In this connection, the Scheme  applies for all calves born as from 3 0 March 2 014 and 
thereon which would  start lactating as from June 2 016 ( i.e. the start of FY 2016/17) . 
Beneficiaries  
Small dairy cow breeders registered with the SFWF.  
Eligibility criter ia 
The Scheme will apply only to dairy cows and not beef type cows.  
• Breeders who have use Natural Service for conception would be eligible under the 
Scheme provided the DVS certify that the heifer is of milch type.  
• In view of the funding provided in Nation al Budget 2016/17 and administrative fee that 
would be required by the SFWF to operate the Scheme, the proposed cash grant of 
Rs 5,000 will be paid to a maximum of 560 cows.  
• The Scheme will be extended on a first come first serve basis . G/SCM/N/372/MUS  
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  6. Total Amount of subsidy  
Rs 395,000 . 
7. Duration of the subsidy  
Annual basis . Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade e ffects is available . 
16  SCHEME FOR ACQUISITION OF CCTV CAMERAS  
1. Title of the Subsidy Programme  
Scheme for Acquisition of CCTV cameras . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective and Background  
To enable farmers engaged in vegetables, ornamentals, fruits, livestock production activities to 
acquire a CCTV Camera surveillance system at farm/field level, where applicable, to address the 
issue of theft of produce and equipment.  
4. Authority for the subsidy  
Budget Measure, Minist ry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
- A grant of 50 % on the cost of investment up to a maximum of Rs 50,000 for the 
purchase of CCTV camera surveillance system.  
- Scheme is applicable to CCTV surveillance system approved by the Food and Agricultural 
Research and Extension Institute (FAREI).  
- Prospective applicants will benefit from the scheme only once.  
Beneficiaries  
Farmers registered with the SFWF, Cooperative Societies ; A gricultural 
Companies/Associations engaged in:  
The Scheme will apply on the following conditions:  
- Production of horticultural crops on a minimum area of 1.0 arpent.  
- Protected/ hydroponic cultivation on a minimum area of around 300 m2.  
- Poultry and livestock f armers (cattle : ≥3 heads ; goat & sheep : ≥20 heads ; poultry : 
≥1,000 birds ; pigs: ≥ 20 fatteners or ≥ 3 sows.  G/SCM/N/372/MUS  
- 19 - 
  Eligibility Criteria  
- Holder of the relevant permits/licenses to carry out the proposed activities;  
- Have proof of funding for the remaining amount on  proposed investment ; and 
- Holder of title deed/lease agreement (3 years as from date of application).  
6. Total Amount of subsidy  
Rs 1,000,000 . 
7. Duration of the subsidy  
Annual basis.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available . 
17  CATTLE BREEDING SCHEME  
1. Title of the Subsidy Programme  
Cattle Breeding Scheme . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective and Background  
To enable breeders  to purchase heifers/pregnant heifers/cows of genetically improved breeds.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided and Subsidy per unit  
A 50% grant up to a maximum of Rs 50,000 per head on the cost of the animal up to a maximum 
of 10 heads will be refunded as approved by the Ministry.  
Beneficiaries  
Registered breeders/Cooperative Societies/Companies.  
Eligibility criteria : 
- Holders of relevant pe rmits/licenses to carry out breeding activities.  
- Have the necessary funding for the remaining amount.  
- Have appropriate housing facilities for the animals.  
6. Total Amount of subsidy  
Rs 1,000,000 . 
7. Duration of the subsidy  
Annual basis . Prospective applicants will benefit from the subsidy only once.  G/SCM/N/372/MUS  
- 20 - 
  8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available . 
18  GOAT/SHEEP BREEDING SCHEME  
1. Title of the Subsidy Programme  
Goat/Sheep Breeding Scheme . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective  
To enable breeders to purchase goats/sheep of genetically improved breed.  
4. Background and authority for the subsidy  
Budget Measure, Ministr y of Agro Industry and Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
A 50% grant up to a maximum of Rs 15,000 per head (on the cost of the animal up to a maximum 
of 25 heads will be refunded as approved by the Ministry.  
Beneficiaries  
Registered breeders/Cooperative Societies/Companies.  
Eligibility criteria:  
- Holders of relevant permits/licenses to carry out breeding activities;  
- Have the necessary funding for the remaining amount ; and 
- Have appropriate housing facilities for the animals.  
6. Total Amount of subsidy  
Rs 1,000,000 . 
7. Duration of the subsidy  
Annual basis . Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available . 
19  SUBSIDY ON ANIMAL FEED  
1. Title of the Subsidy Programme  
Subsidy on Animal Feed . 
2. Period covered by the notification  
2020/2021 . G/SCM/N/372/MUS  
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  3. Policy Objective  
To enable breeders to purchase animal feed at subsidized rates . 
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and  Food Security . 
5. Form of the subsidy, to whom and how the subsidy is provided  
Rs 4.00/kg for a maximum of 20 heads . 
• 150 kg/head : Cattle. 
• 50 kg/head : Heifer. 
• 40 kg/head : Pig (Fatteners) 100 kg/head (sows) . 
• 10 kg head : Goat. 
Beneficiaries  
Registered breeders/Cooperative Societies/Companies.  
All Registered breeders . 
Eligibility criteria  
All Registered breeders . 
6. Total Amount of subsidy  
Rs 10,000,000 . 
7. Duration of the subsidy  
Annual basis . Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available . 
20  CROP LOSS COMPENSATION SCHEME  
1. Title of the Subsidy Programme  
Crop Loss Compensation Scheme . 
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective  
To enable farmers to restart their plantation promptly after the occurrence of natural calamities, 
hence enhancing farmers ' sustainability and reducing gap in supply of agricultural produce on the 
market . 
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . G/SCM/N/372/MUS  
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  5. Form of the subsidy, to whom and how the subsidy is provided  
Details of  the subsidy  
As enunciated in the National Budget 2020/21, "Government will waive the payment of the 
annual premium in respect of the Crop Loss Compensation Scheme operated by the Small 
Farmers Welfare Fund ". In this context, free coverage was  provided under the existing Crop 
Loss Compensation Scheme (CLCS) model,  to the five hundred  and seventeen (517) planters  
who had previously subscribed to the CLCS.  
The CLCS was provided to these planters based on 50 % level of coverage and fixed Sum 
Insured of Rs 50,000.  
FINANCIAL SUPPORT was provided to eligible planters for crop losses incurred due to cyclone, 
drought and excessive rainfall . Financial support under the CLCS is payable for a maximum of 
three crop cycles in a year.  
Based on the 50 % level of coverage and fixed Sum Insured of Rs 50,000, the maximum 
indemnity  payable per arpent is Rs 25,000.  
Beneficiaries  
Small farmers registered with the SFWF and cultivating vegetables, fruits and/or flowers.  
6. Total Amount of  subsidy  
Rs 11,896,150 . 
7. Duration of the subsidy  
Ad hoc basis . 
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available . 
21  PAYMENT OF AN ENHANCED GUARANTEED PRICE OF RS 25,000 PER TON OF SUGAR TO 
PLANTERS  
1. Title of the Subsidy Programme  
Payment of an enhanced guaranteed price of Rs  25,000 per ton of sugar for the first 60 tons of sugar 
accrued planters . 
2. Period covered by the notification  
FY 2020/2021 . 
3. Policy Objective  
To ensure the viability and sustainability of the planters following the drastic reduction in the sugar 
price on the international scene and the rising cost of production.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and  Food Security . 
5. Form of the subsidy  
This scheme is applicable for the first 60 tons of sugar accrued to sugar cane planters.  G/SCM/N/372/MUS  
- 23 - 
  6. To whom and how the subsidy is provided  
Beneficiaries  
• Sugar cane planters registered with the Sugar Insurance Fund Board ( SIFB).  
• Sugar cane planters who have consigned their canes to the mill.  
Condition of subsidy  
• The enhanced guaranteed price is applicable to the first 60 tons of sugar accrued to the 
planters.  
• For production over and above 60 tons, the planters will receive the prevailing 
ex-syndicate price.  
7. Total Amount of subsidy  
Rs 362 Million . 
8. Duration of the subsidy  
Annual basis and depending on Government's policy . 
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
22  GRANT (50 %) FOR THE PURCHASE OF FERTILIZER S 
1. Title of the Subsidy Programme  
50% grant for the purchase of fertilizers by planters.  
2. Period covered by the notification  
FY 2020/2021 . 
3. Policy Objective  
To alleviate the  cash flow difficulties faced by planters after the harvest to carry out their in -fields 
cultural practices so as ensure that they secure their next harvest  given that the price of fertilizers 
have increased considerably due to the rise in the cost of raw materials, freight and fluctuation in 
the exchange rates coupled with the decrease in the producers' revenue.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security . 
5. Form of the  subsidy  
This scheme is applicable all small/medium planters who have harvested and consigned their canes 
to the mills during the harvest season.  
6. To whom and how the subsidy is provided  
Beneficiaries  
• Sugar cane planters registered with the Sugar Insurance Fund Board (SIFB) with 
cultivation up to 100 hectares.  G/SCM/N/372/MUS  
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  • Sugar cane planters who have consigned their canes to the mill.  
Condition of subsidy  
• The scheme is subject to the submission of all relevant documents by the planters.  
• The purchase of recommended ferti lizers as per the MSIRI.  
7. Total Amount of subsidy  
Some Rs 54 Million . 
8. Duration of the subsidy  
Annual basis and depending on Government's policy.  
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
23  THE SETTING UP OF CANE NURSERIES AND THE PURCHASE OF CANE PLANTING 
MATERIALS BY PLANTERS  
1. Title of the Subsidy Programme  
Subsidy for the setting up of cane nurseries and the purchase of cane planting materials by 
small/medium planters.  
2. Period covered by the notification  
2020/2021 . 
3. Policy Objective  
To ensure the availability of good quality/disease free cane planting material of the different cane 
varieties in the nurseries across the island  to en sure timely replantation of fields with a view to 
increase cane and sugar productivity in planters' fields.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security/Mauritius Cane Industry Authority.  
5. Form of the subsidy  
This scheme is applicable small/medium sugar cane planters who have recently planted their fields 
under recommended promising cane varieties and are willing to follow stringent norms and 
guidelines for the production of sales cane planting material during s pecific period of year or growing 
seasons.  
6. To whom and how the subsidy is provided  
Beneficiaries  
• Sugar cane planters registered with the Farmers Service Agency (FSA) for the 
production of a given cane variety in a particular region.  
• Sugar cane planters who are willing to cultivate newly released high yielding and 
promising cane varieties.  G/SCM/N/372/MUS  
- 25 - 
  Condition of subsidy  
• The planter shall have to follow specific recommended agronomic and phyto -sanitary 
guidelines link with the establishment of nurseries.  
• Incentive will be allocated to beneficiary planters to promote the setting up of cane 
nurseries as well as the sale of cane planting material at a recommended and based on 
a seasonal price.  
7. Total Amount of subsidy  
Rs 5,000,000.  
8. Duration of the subsid y 
Annual basis . 
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
III. MANUFACTURING/INDUSTRIAL PROGRAMMES  
1  INVESTMENT TAX CREDIT  
1. Title of the subsidy  
Investment Tax Credit (Time bound) . The credit is available in respect of investment in new plant 
and machinery excluding motor cars up to 3 0 June 2 023. 
This incentive is granted to all manufacturing companies irrespective of whether they are producing 
for the local market or for exports.  
2. Period covered by the notification  
Financial year 2020/2021.  
3. Policy objective  
The objective of the Government is to encourage companies to invest in new technologies that would 
boost up output . The incentive is also meant to attract new investors in sectors using high tech Plant 
and Machinery so as to be in line with government policy of diversification of the economy.  
4. Legislation and authority for the subsidy  
The incentive is being provided u nder the Income Tax Act and administered by the Mauritius Revenue 
Authority which operates under the aegis of the Ministry of Finance and Economic Development.  The 
investment tax credit is being claimed by companies at the time of filing its annual income tax return.  
5. Form of the subsidy  
• A tax credit of 15 % for 3 years is granted to a manufacturing company on the amount 
of capital expenditure incurred on new plant and machinery (excluding motor cars) up 
to 30 June 2 023. 
6. To whom and how the subsidy is provided  
The incentives are given to all manufacturing companies on capital expenditure incurred.  G/SCM/N/372/MUS  
- 26 - 
  7. Total Amount of Subsidy  
Rs 44.2  million  was claimed as investment tax credit in respect of financial year 2019/2020.  
This information has been obtained from MRA  as declared in the income tax returns of taxpayers.  
8. Duration  
The time window to benefit from the tax credit on investment in new plant and machinery runs from 
1 July 2 020 to 3 0 June 2 023. 
9. Statistical data permitting an assessment of the trade effect s 
The impact on trade could not be assessed . In view of the low amount claimed as investment tax 
credit in the financial year 2019/2020, the impact on trade would be negligible.  
2  INCOME TAX HOLIDAY  
1. Title of the subsidy  
Income Tax holidays for specific du ration to certain categories of companies . They are granted to 
any company irrespective of whether they are producing for the local market or exporting.  
2. Period covered by the notification  
Financial year 2020/2021.  
3. Policy objective and/or purpose of the subsidy  
To attract investment in new sectors.  
4. Legislation and authority for the subsidy  
The incentive is being provided under the Income Tax Act and administered by the Mauritius Revenue 
Authority which operates under the aegis of the Min istry of Finance and Economic Development.  The 
exemption is being claimed by companies at the time of filing its annual income tax returns.  
5. Form of the subsidy  
The incentive is in the form of an exemption from payment of income tax for a defined period of 
time. 
6. To whom and how the subsidy is provided  
• The exemption is given to companies registered in Mauritius having:  
• Income derived from their activities by small companies qualifying under a 
scheme of the Small and Medium Enterprises Development Authority Act . 
• Income derived from fishing activities by an industrial fishing company 
incorporated on or after 1 September 2 016 and approved by the Board of 
Investment, starting as from the income year in which the company starts its 
operation s. 
• Income derived from the manufacture of pharmaceutical products, medical 
devices and high -tech products by a company incorporated after 8 June 2 017, 
starting from the income year in which the company starts its operations . 
• Income derived from food processing activities by a company incorporated under 
the Companies Act on or after 8 June 2 017 and holding a registration certificate G/SCM/N/372/MUS  
- 27 - 
  issued by the Economic Development Board to operate a food processing plant, 
starting as from th e income year in which the company starts its operations.  
• Income derived by a person from any activity under the sheltered farming 
scheme, set up by the Food and Agricultural Research and Extension Institute, as 
from the income year in which the person sta rts the activity . 
• Income derived by a company registered with the Economic Development Board 
and engaged in the manufacturing of automotive parts as from the income year 
in which the company starts the activity . 
• Income derived by a person engaged in a bio -farming project duly approved by 
the Food and Agricultural Research and Extension Institute or by the Commission 
responsible for the subject of agriculture of the Rodrigues Regional Assembly, as 
from the income year in which the person starts his activitie s. 
• Income derived from their activities by a small enterprise under the Small and 
Medium Enterprises Development Authority Act 2009 subject to the enterprise 
being converted into a company . 
• Income derived by a company from activities carried out as a proje ct developer 
or project financing institution in collaboration with the Mauritius Africa Fund for 
the purpose of developing infrastructure in the Special Economic Zones, starting 
as from the income year in which the company starts its activities.  
7. Total Amount of Subsidy  
Rs 117  million. T his amount of tax revenue foregone is in respect of financial year 2019/2020.  
This information has been obtained from MRA as declared in the income tax returns of taxpayers.  
8. Duration  
The exemption covers a period of 4 to 8 years depending on the type of activity.  
9. Statistical data permitting an assessment of the trade effects  
The impact on trade could not be assessed . In view of the low amount claimed as exempt income 
under the tax holidays in the financial year 2019/2020, the impact on trade would be negligible.  
3  DOUBLE  DEDUCTION OF EXPENDITURE  
1. Title of the subsidy  
Double deduction of expenditure related to R & D (Granted to all companies and time bound 
irrespective of sector of activity of company) . 
2. Period covered by the notification  
Financial years 2020/2021.  
3. Policy objective and/or purpose of the subsidy  
The objective of the double deduction of expenditure is to encourage companies to invest in research 
and development activities including expenditure incu rred on innovation, improvement or 
development of a process, product or service.  G/SCM/N/372/MUS  
- 28 - 
  4. Legislation and authority for the subsidy  
The incentive is being provided under the Income Tax Act and administered by the Mauritius Revenue 
Authority which operates under the  aegis of the Ministry of Finance and Economic Development . The 
double deduction is being claimed by companies at the time of filing its annual income tax returns.  
5. Form of the subsidy  
The incentive is to allow companies incurring expenditure in innovative processes and research and 
development to deduct twice the cost incurred on qualifying R&D and subject to certain conditions.  
6. To whom and how the subsidy is provided  
The exemption is given to all companies registered in Mauritius and incurring expenditure on 
qualifying Research and Development . 
7. Total amount of subsidy  
In respect of financial year 2019/2020, an amount of around Rs 50  million  has been claimed as 
double deduction representing tax foregone of some Rs 7.5  million . 
This information has been obtained from MRA as declared in the income tax returns of taxpayers.  
8. Duration  
The deduction covers the period in which the expenditure is incurred until 3 0 June 2 022. 
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available . In view of the small amount 
claimed, the impact would be negligible.  
4  TRANSFER OF UNRELIEVED TAX LOSSES  
1. Title of the subsidy  
This is not a subsidy, this is a technical transfer because in our income tax system in order to prevent 
abuse, accumulated tax losses in a company lapses when that company is acquired by another 
company or where the shareholding of the company changes by more than 50 %. 
Therefore, when such an acqu isition or change in shareholding occurs coupled with conditions 
relating to safeguard of employment in the ailing company, the unrelieved tax losses of the ailing 
company does not lapse.  
2. Period covered by the notification  
Financial year 2020/2021.  
3. Policy objective and/or purpose of the subsidy  
The objective is to facilitate the takeover of a manufacturing company by another manufacturing 
company with the aim of safeguarding employment and the continuity of the business . Another 
objective is to facilitate t ransfer of the loss to encourage companies to invest by merging of 
companies.  
4. Legislation and authority for the subsidy  
The incentive is being provided under the Income Tax Act and administered by the Mauritius Revenue 
Authority which operates under the ae gis of the Ministry of Finance and Economic Development . 
Approval from the Ministry should be obtained prior to the losses being transferred.  G/SCM/N/372/MUS  
- 29 - 
  5. Form of the subsidy  
The transfer of unrelieved tax losses allow companies in the manufacturing industries to transfer the 
losses of the defunct company by the acquiring company.  
6. To whom and how the subsidy is provided  
The incentive is given in respect of the acquisition of manufacturing companies registered in 
Mauritius.  
7. Total amount of Subsidy  
Rs 9 million  in respect of financial year 2019/2020.  
This information has been obtained from MRA as declared in the income tax returns of taxpayers.  
8. Duration  
The unrelieved tax losses can be carried forward for a period of 5 consecutive years for trading 
losses and indefinitely for losses arising from allowance on capital expenditure.  
9. Statistical data permitting an assessment of the trade effects  
Being given that a company is taking over the activities of an existing company there would be no 
trade effects.  
5  EXEMPTION FROM REGISTRATION DUTY AND LAND TRANSFER TAX  
1. Title of the subsidy  
Exemption from Registration Duty and Land Transfer Tax on transfer of:  
(a) shares or property where:  
(i) a manufacturing company takes over another manufacturing company  coupled 
with condi tions relating to safeguard of employment in the ailing company ; or 
(ii) 2 or more manufacturing companies merge into one manufacturing company 
coupled with conditions relating to safeguard of employment;  
(b) Land or land and buildings provided that the purchaser uses the land to construct a 
building to be used/building as a warehouse as certified by EDB;  
(c) Land or land and buildings provided that the purchaser uses the land to construct a 
building to be used/bui lding as a food processing plant and registered with the EDB;  
(d) land/land and buildings provided that the purchaser uses the land to construct a building 
to be used/building primarily for specified high technology manufacturing activities 
certified by the ED B. 
2. Period covered by the notification  
Financial year 2020/2021.  
3. Policy objective and/or purpose of the subsidy  
The objective is to : - 
(a) facilitate the takeover of a manufacturing company by another manufacturing company 
with the aim of safeguarding employment and the continuity of the business ; and G/SCM/N/372/MUS  
- 30 - 
  (b)  promote business activities in specific sectors.  
4. Legislation and authority for the subsidy  
The incentive is being provided under the Registration Duty Act and Land (Duties and Taxes) Act 
and administered by the Registrar -General 's Department which operates under the aegis of the 
Ministry of Finance, Economic Planning and Development.  
Approval from the Minister of Finance, Economic Planning and Development for the exemption 
relating to manufact uring companies.  
For the other exemptions, a certificate from the Economic Development Board is required to benefit 
from the exemption.  
5. Form of the subsidy  
The transfer of the shares or immovable property is exempted from the payment of the 5 % of 
registrat ion duty and 5 % of land transfer tax where applicable.  
6. To whom and how the subsidy is provided  
The incentive is given to - 
(a) manufacturing companies registered in Mauritius on the acquisition or transfer of the 
shares or property;  
(b) companies engaged i n specific sectors holding a certificate from or registered with the 
EDB. 
7. Total amount of subsidy  
Rs 14.4  million . 
8. Duration  
It is one off exemption on the transfer of the shares or property . 
9. Statistical data permitting an assessment of the trade effects  
No impact on trade.  
IV. SMALL AND MEDIUM ENTERPRISE S PROGRAMMES  
1  INTERNAL CAPABILITY DEVELOPMENT SCHEME  
1. Title of the subsidy  
Internal Capability Development Scheme . 
2. Period covered by the notification  
Financial year 2020/2021.  
3. Policy objective and/or purpose of the subsidy  
To help SMEs improve their efficiency of their value chain, responsiveness to customer requirements 
and market dynamics and overall competitiveness through professional or technical input.  G/SCM/N/372/MUS  
- 31 - 
  4. Legislation and authorit y for the subsidy  
SME Mauritius Ltd . 
5. Form of the subsidy  
- 80% of total costs up to a maximum of Rs 150,000 . 
- Total grants within a specific scheme or across schemes will be capped to a maximum 
of Rs 150 ,000 for each eligible SME . 
6. To whom and how the subsidy is provided  
- SMEs registered with SME Mauritius Ltd . 
SMEs engaged in any legal value creating economic activity except pure trading . 
- In operation for at least 6 months from issue of Business Registration Number (BRN) . 
(An SME may benefit from such support as a one -off grant during one financial year and 
depending on the eligibility criteria) . 
7. Total amount of Subsidy  
Rs 1,610,882 . 
8. Duration  
Annual basis . 
9 Statistical data permitting an assessment of the trade effects  
The subsidy aims at pre -competitive objectives and efficiency gains crucial for resilience and 
sustainability and the total value of the subsidy spread over 88 beneficiaries and it is not directly 
contingent on export performance or on the use of domestic over  imported goods.  
2  TECHNOLOGY AND INNOVATION SCHEME (TINNS ) 
1. Title of the subsidy  
Technology and Innovation Scheme (TINNS) . 
2. Period covered by the notification  
Financial year 2020/2021.  
3. Policy objective and/or purpose of the subsidy  
To enable SMEs to continuously invest in Technology and automated production capabilities and 
create technology based integrated and sustainable SMEs.  
4. Legislation and authority for the subsidy  
SME Mauritius Ltd . 
5. Form of the subsidy  
- 80% of total costs up to a maximum of Rs 150,000.  G/SCM/N/372/MUS  
- 32 - 
  - For registered young and women entrepreneurs, a full grant up to Rs 50,000 is 
applicable for any productive equipment, excluding ICT.  
-  Total grants within a specific scheme or across schemes will be capped to a maximum 
of Rs 150,000 for each eligible SME . 
6. To whom and how the subsidy is provided  
- SMEs registered with SME Mauritius Ltd.  
- SMEs engaged in any legal value creating economic activity except pure trading.  
- In operation for at least 6 months from issue of BRN.  
- In order to encourage continuous investment in Technology by SMEs, refunds will be 
entertained where SMEs have, in a previous financial year, benefitted from grants for 
similar purposes but not on an asset or a service that had previously been funded.  
(An SME may benefit from such support as a one -off grant during one financial year and depending 
on the eligibility criteria) . 
7. Total amount of Subsidy  
Rs 25,517,924 . 
8. Duration  
Annual basis . 
8. Statistical data permitting an assessment of the trade effects  
No impact on trade.  
3  INCLUSIVENESS AND INTEGRATION SCHEME (INC)  
1. Title of the subsidy  
Inclusiveness and Integration Scheme (INC) . 
2. Period covered by the notification  
Financial year 2020/2021.  
3. Policy objective and/or pu rpose of the subsidy  
INC seeks to encourage SMEs to work together, favour inclusiveness, inter -linkages, networking and 
also to collaborate and synergize for mutual benefit.  
4. Legislation and authority for the subsidy  
SME Mauritius Ltd . 
5. Form of the subsidy  
15% of the total value of the sub -contracted service costs up to a maximum of Rs 100,000.  
Total grants within a specific scheme or across schemes will be capped to a maximum of Rs 150,000 
for each eligible SME . G/SCM/N/372/MUS  
- 33 - 
  6. To whom and how the subsidy is pro vided  
- Rainwater SMEs registered with SME Mauritius Ltd.  
-  SMEs engaged in any legal value creating economic activity except pure trading.  
-  In operation for at least 6 months from issue of BRN.  
- Enterprises with no conflict of interest between the business entities  
(An SME may benefit from such support as a one -off grant during one financial year and depending 
on the eligibility criteria) . 
7. Total amount of Subsidy  
Rs 312,549 . 
8. Duration  
Annual basis . 
9. Statistical data permitting an assessment of the trade effects  
No impact on trade.  
4  SME UTILITY CONNECTION ASSISTANCE SCHEME (UCA)  
1. Title of the subsidy  
SME Utility Connection Assistance Scheme (UCA) . 
2. Period covered by the notification  
Financial year 2020/2021.  
3. Policy objective and/or purpose of the subsidy  
UCA aims at connecting SME operation sites to mains of utility suppliers (CEB and CWA) . 
4. Legislation and authority for the subsidy  
SME Mauritius Ltd . 
5. Form of the subsidy  
- 80% of total costs up to a maximum of R s 150,000.  
- Total grants within a specific scheme or across schemes will be capped to a maximum 
of Rs 150 ,000 for each eligible SME.  
6. To whom and how the subsidy is provided  
- SMEs registered with SME Mauritius Ltd.  
- SMEs engaged in any legal value creating economic activity except pure trading.  
- In operation for at least 6 months from issue of BRN  SMEs engaged in any legal value 
creating economic activity except pure trading.  
(An SME may benefit from such support as a one -off grant during one financial year and depending 
on the eligibility criteria) . G/SCM/N/372/MUS  
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  7. Total amount of Subsidy  
Rs 1,817,193 . 
8. Duration 
Annual basis . 
9. Statistical data permitting an assessment of the trade effects  
No impact on trade.  
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