G/SCM/N/343/MUS  
 
12 June 2019 
(19-4018) Page: 1/28 
Committee on Subsidies and Countervailing Measures  Original: English  
 
 
 
SUBSIDIES  
NEW AND FULL NOTIFIC ATION PURSUANT TO AR TICLE XVI:1  
OF THE GATT 1994 AND  ARTICLE 25 OF THE A GREEMENT  
ON SUBSIDIES AND COU NTERVAILING MEASURES  
MAURITIUS  
The following communication, dated 13 May 2019 , 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 GATT 1994, the Government of the Republic of Mauritius notifies 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 2017 -2018. It is to be noted that this notification 
does not prejudge, under the GATT 1994 and the SCM Agreement the legal status of the notified 
programmes, their effects, or the nature of the programmes themselves.  
 
  G/SCM/N/343/MUS  
 
- 2 - 
 
  TABLE OF CONTENTS  
 
 
I. FISHERIES PROGRAMMES  ................................ ................................ ...........................  3 
1   ASSISTANCE FOR T HE PURCHASE OF “CANO TTE” ................................ .......................  3 
2   ASSISTANCE FOR T HE PURCHASE OF SEMI -INDUSTRIAL VESSEL ...............................  3 
II. AGRICULTURAL PROGRAMMES  ................................ ................................ ...................  4 
1   FREIGHT REBATE S CHEME  ................................ ................................ ..........................  4 
2   TEA SECTOR SUPPO RT SCHEME  ................................ ................................ ..................  5 
3   SEED PURCHASE SC HEME (POTATO, ONION AND GARLIC)  ................................ .........  6 
4   BAT NET SCHEME F OR FRUIT GROWERS (MA NGO, LITCHI AND LONG AN) ..................  6 
5   AGRO -PROCESSING SMES (PREMARKET TEST S) ................................ .........................  7 
6   CROP PRODUCERS ( COMPOST) ................................ ................................ ...................  8 
7   TECHNOLOGY INTRO DUCTION AND DIFFUSIO N SCHEME  ................................ ...........  8 
8   SCHEME FOR CERTI FICATION OF BIO FOOD S ................................ .............................  9 
9   SCHEME TO ENCOUR AGE USE OF BIO FERTI LIZERS  ................................ ..................  10 
10   AGRICULTURAL CA LAMITIES SOLIDARITY SCHE ME (ACASS)  ................................ . 11 
11   SHELTERED FARMI NG SCHEME  ................................ ................................ ...............  12 
12   RAINWATER HARVE STING SCHEME  ................................ ................................ ........  13 
13   CATTLE BREEDERS  SCHEME  ................................ ................................ ....................  14 
14   PASTURE DEVELOPMENT  ................................ ................................ ........................  15 
15   CALF PRODUCTIVI TY SCHEME / HEIFER ................................ ................................ . 16 
16   UPGRADING OF LI VESTOCK FARM / POULT RY SCHEME  ................................ ..........  17 
17   SCHEME FOR PURC HASE OF EQUIPMENT  ................................ ................................  18 
18   INCENTIVES FOR MILK PRODUCTION  ................................ ................................ .... 18 
19   SCHEME FOR ACQU ISITION OF CCTV CAME RAS ................................ ......................  19 
20   CATTLE BREEDING  SCHEME  ................................ ................................ ....................  20 
21   GOAT/SHEEP BREE DING SCHEME  ................................ ................................ ...........  21 
22   SUBSIDY ON ANIM AL FEED  ................................ ................................ ....................  22 
III. MANUFACTURING/ INDUSTRIAL PROGRAMMES  ................................ .....................  23 
1   INVESTMENT TAX C REDIT  ................................ ................................ ........................  23 
2   INCOME TAX HOLID AY ................................ ................................ .............................  24 
3   DOUBLE DEDUCTION  OF EXPENDITURE ................................ ................................ .... 25 
4   TRANSFER OF UNRE LIEVED TAX LOSSES  ................................ ................................ .. 26 
5   EXEMPTION FROM R EGISTRATION DUTY AND  LAND TRANSFER TAX  .......................  27 
 
  G/SCM/N/343/MUS  
 
- 3 - 
 
  I. FISHERIES PROGRAMMES  
1  ASSISTANCE FOR THE P URCHASE OF “CANOTTE”  
1. Title of the subsidy  
 
Assistance for the purchase of “Canotte”  
 
2. Period covered by the notification  
 
Financial year 2017 -2018 
 
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 Ocean Economy, Marine Resources, Fisheries and Shipping  
 
5. Form of the subsidy  
 
A grant of 50% the value of canotte  (Rs 200,000)  
 
6. To whom and how the subsidy is provided  
 
Registered fishermen  
 
7. Total Amount of subsidy  
 
Rs 4 Million  
 
8. Duration  
 
Annually  
 
9. Statistical data permitting an assessment of the trade effects  
 
No statistical data permitting an assessment of trade effects is available.  
 
2  ASSISTANCE FOR THE P URCHASE OF SEMI -INDU STRIAL VESSEL  
1. Title of the subsidy  
 
Assistance for the purchase of semi -industrial vessel  
 
2. Period covered by the notification  
 
Financial year 2017 -2018 
 
3. Policy objective and/or purpose of the subsidy  
 
To encourage outer reef and bank fishing to reduce fishing pressure on the lagoon and for the 
protection of lagoon biodiversity.  
 G/SCM/N/343/MUS  
 
- 4 - 
 
  4. Background and authority for the subsidy  
 
Budget Measure, Ministry of Ocean Econom y, Marine Resources, Fisheries  and Shipping  
 
5. Form of the subsidy  
 
A grant of 50% the value of the vessel (a cap of Rs 4 M)  
 
6. To whom and how the subsidy is provided  
 
Fisheries Cooperatives Society  
 
7. Total Amount of subsidy  
 
Rs 12 Million  
 
8. Duration  
 
Annual basis  
 
9. Statistical data permitting an assessment of the trade effects  
 
No statistical data permitting an assessment of trade effects is available.  
 
II. AGRICULTURAL PROGRAMMES  
1  FREIGHT REBATE SCHEM E 
1. Title of the Subsidy Programme  
 
Freight Rebate Scheme  
 
2. Period covered by the notification  
 
2017/2018  
 
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 of 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/343/MUS  
 
- 5 - 
 
  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 
internat ional trade relations.  
 
7. Total Amount of subsidy  
 
Rs 5,000,000  
 
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 SCHEM E 
1. Title of the Subsidy Programme  
 
Tea Sector Support Scheme  
 
2. Period covered by the notification  
 
2017/2018  
 
3. Policy Objective and Background  
 
To assist tea planters in increasing their field productivity and production, in line with Government’s 
objective of boosting the tea sector.  
 
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 pe r arpent) to registered tea planters.  
 
Beneficiaries  
 
Subsidy is eligible to tea planters registered and licensed with the National Agricultural Products 
Regulatory Office (NAPRO) and with the Small Planters Welfare Fund (SFWF)  
 
6. Total Amount of subsidy  
 
Rs 8,000,000  
 
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.  
 G/SCM/N/343/MUS  
 
- 6 - 
 
  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  
 
2017/2018  
 
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 Agro Industry and Food Security  
 
5. Form of the subsidy, To whom a nd how the subsidy is provided  
 
- To provide fertilizer, free of charge (175 kg per arpent) to registered tea planters.  
- Subsidy is eligible to tea planters registered and licensed with the National Agricultural 
Products Regulatory Office  (NAPRO) and with the  Small Planters Welfare Fund (SFWF).  
 
6. Total Amount of subsidy  
 
Rs 5,000,000  
 
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.  
 
4  BAT NET SCHEME FOR F RUIT 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  
 
2017/2018  
 
3. Policy Objective and Background  
 
To protect fruit trees in orchards and in backyard from being attacked by bats.  
 
4. Authority for the subsidy  
 
Budget Measure, Ministry of Agro Industry and Food Security  
 G/SCM/N/343/MUS  
 
- 7 - 
 
  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 maximum 
of 5 fruit trees.  
- Each beneficiary will be eligibl e 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 25,000,000  
 
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.  
 
5  AGRO -PROCESSING SMES  (PREMARKET TESTS)  
1. Title of the Subsidy Programme  
 
Agro-Processing SMEs (Premarket Tests)  
 
2. Period covered by the notification  
 
2017/2018  
 
3. Policy Objective  
 
To provide support to agro processors/enterprises in meeting their cost of pre - market test and 
certification to ensure delivery of safe food to customers.  
 
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 up to Rs 400, 000 will be provided to registered agro  processors to meet the costs of the 
pre-market test and certification of their products at the Government Analyst Division (GAD), for a 
maximum of 10 products.  
 G/SCM/N/343/MUS  
 
- 8 - 
 
  Beneficiaries  
 
Agro processors/enterprises registered with the SFWF.  
 
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 assessment of trade effects is available.  
 
6  CROP PRODUCERS (COMP OST)  
1. Title of the Subsidy Programme  
 
Crop Producers (Compost)  
 
2. Period covered by the notification  
 
2017/2018  
 
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  
 
5. Form of the subsidy, to whom an d 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 planters registered with the Sugar Insurance 
Fund Board (SIFB)  
 
6. Total Amount of subsidy  
 
Rs 15,0 00,000  
 
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  TECHNOLOGY INTRODUCT ION AND DIFFUSION SC HEME  
1. Title of the Subsidy Programme  
 
Technology Introduction and Diffusion Scheme  
 G/SCM/N/343/MUS  
 
- 9 - 
 
  2. Period covered by the notification  
 
2017/2018  
 
3. Policy Objective and Background  
 
To facilitate the introduction of new animal breeds/crops as well as access to expert/consultancy 
services, high performing equipment/technology to foster innovative production systems and boost 
production in the non -sugar agricultural sub -sector including  agro-processing activities.  
 
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:  
 
(a) A cash grant representing 75% of costs of consultancy/ expert 
services/equipment/breeding stock/crop/planting material up to a maximum of Rs 1 M 
payable as follows: 50% on approval of project and 25% on successful utilisation of 
project output.  
(b) A bonus of an additional 25% on successful dissemination of projec t output to other 
producers.  
(c) Scope of activities: Crops, livestock, cut flowers, ornamentals. Bio/organic farming 
undertaken under open -field or sheltered conditions including Agro -processing and 
apiculture activities.  
 
Beneficiaries  
 
Individual farmers re gistered with the SFWF; Cooperative societies/registered companies engaged 
in agro -based activities and having an annual turnover of less than Rs 20M.  
 
6. Total Amount of subsidy  
 
Rs 5,000,000  
 
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.  
 
8  SCHEME FOR CERTIFICA TION OF BIO FOODS  
1. Title of the Subsidy Programme  
 
Scheme for Certification of Bio Foods  
 
2. Period covered by the notification  
 
2017/2018  
 
3. Policy Objective  
 
To facilitate access of small scale  food crop producers to internationally recognised organic 
certification systems which would enable their fresh farm products to be differentiated and formally G/SCM/N/343/MUS  
 
- 10 - 
 
  labelled as genuine organic farm products on both domestic and foreign markets, thereby assuring  
them with a prime price as well as adequate compensation for effort put in the production process  
 
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 p rovided  
 
Details of subsidy:  
 
A cash grant of Rs 100,000 provided to beneficiaries for funding of costs associated with certification 
of organic fresh products produced on their own farms and payable by claim to the Certifying Body 
or its local agent as fo llows:  
 
• An amount representing 50% of the approved grant to be disbursed at start of the 
certification process; and  
• The remaining 50% paid at time of issue of the certificate.  
 
Beneficiaries  
 
Co-operative Societies, Agro -based Companies as well as individual farmers engaged in   production 
of food crops on commercial scale and conducted under recommended organic farming systems on 
either owned or leased lands of area ranging from a minimum of 1 arpent to a maximum of 
10 arpents.  
 
Scheme shall be applicable if prospective applicant shall:  
 
- hold valid Planters Registration Card issued by the Small Farmers Welfare Fund in case of 
individual farmers; or  
- valid Registration Certificate/Business Registration Card, whichever applicable, with 
agricultural production as main field of activity in case of Co -operative Societies and Agro -
Based Companies;  
- have proof of adequate financial resources for funding of the remaning amount required to 
settle the full cost quoted for the certification process; and  
- hold t itle deed or valid lease agreement (Minimum 5 years) for land hosting the organic 
farm.  
 
6. Total Amount of subsidy  
 
Rs 5,000,000  
 
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.  
 
9  SCHEME TO ENCOURAGE USE OF BIO FERTILIZE RS 
1. Title of the Subsidy Programme  
 
Scheme to encourage use of Bio Fertilizers  
 
2. Period covered by the notification  
 
2017/2018  G/SCM/N/343/MUS  
 
- 11 - 
 
  3. Policy Objective  
 
To enable farmers, have access to bio -inputs in line with government policy to promote bio -
farming  
 
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 a maximum of 60% per farmer on the cost of bio -inputs  
- Subsidy will be provided for 3 crop cycles in one year over a maximum acreage of 5 acres  
Beneficiaries  
 
All registered planters with the SFWF on condition that they ho ld: 
 
- Bio Development Certificate from Ministry of Agro Industry and Food Security (MAIFS)  
- MauriGAP Certificate  
6. Total Amount of subsidy  
 
Rs 5,000,000  
 
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.  
 
10  AGRICULTURAL CALAMIT IES SOLIDARITY SCHEM E (ACASS)  
1. Title of the Subsidy Programme  
 
Agricultural Calamities Solidarity Scheme (ACASS)  
 
2. Period covered by the notification  
 
2017/2018  
 
3. Policy Objective  
 
To enable farmers to restart production 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 subsi dy 
 
Budget Measure, Ministry of Agro Industry and Food Security  
 G/SCM/N/343/MUS  
 
- 12 - 
 
  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 grant received from the Government and 
contribution from farmers to be used to provide 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  
 
The amount of annual contribution will be Rs600 per arpent for a maximum of 24 arpents.  
Assistance will be provided for one crop loss in a year in case, an extent of 50% or more of the 
covered crop/s has/have been destroyed by the said calamities.  
 
Financial Support will be provided to the tune of Rs 5000 per arpent.  
 
6. Total Amount of subsidy  
 
Rs 10,000,000  
 
7. Duration of the subsidy  
 
The coverage of ACASS will be 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 statistical data permitting an assessment of trade effects is available.  
 
11  SHELTERED FARMING SC HEME  
1. Title of the Subsidy Programme  
 
Sheltered Farming Scheme  
 
2. Period covered by the notification  
 
2017/2018  
 
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 Measure, Ministry of Agro Industry and Food Security  
 
5. Form of the s ubsidy, 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 400000.  
(b) The scope of the scheme is being extended to farmers engaged in production of cut 
flowers, ornamentals, as w ell as hydroponics and bio farming activities.  G/SCM/N/343/MUS  
 
- 13 - 
 
  (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 ann ual 
turnover of Rs 3 million.  
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.  
 
Conditions of the subsidy  
 
- Upon approval, an Agreement will b e signed between the Ministry (represented 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 th e remaining 
60% on submission of project completion report.  
 
6. Total Amount of subsidy  
 
Rs 10,000,000  
 
7. Duration of the subsidy  
 
One time subsidy.  
 
8. Statistical data permitting an assessment of the trade effects  
 
No statistical data permitting an assessment of trade effects is available.  
 
12  RAINWATER HARVESTING  SCHEME  
1. Title of the Subsidy Programme  
 
Rainwater Harvesting Scheme  
 
2. Period covered by the notification  
 
2017/2018  
 
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 authority  for the subsidy  
 
Budget Measure, Ministry of Agro Industry and Food Security  
 G/SCM/N/343/MUS  
 
- 14 - 
 
  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.  
 
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 
rainw ater harvesting facility.  
 
6. Total Amount of subsidy  
 
Rs 2,000,000  
 
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.  
 
13  CATTLE BREEDERS SCHE ME 
1. Title of the Subsidy Programme  
 
Cattle Breeders Scheme  
 
2. Period covered by the notification  
 
2017/2018  
 
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  
 G/SCM/N/343/MUS  
 
- 15 - 
 
  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 activities  
- 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 2,000,000  
 
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.  
 
14  PASTURE DEVELOPMENT  
1. Title of the Subsidy Programme  
 
Pasture Development  
 
2. Period covered by the notification  
 
2017/2018  
 
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 date 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.  G/SCM/N/343/MUS  
 
- 16 - 
 
  - 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.  
Beneficiaries  
 
- Registered breeders/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 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 assessme nt of trade effects is available  
 
15  CALF PRODUCTIVITY SC HEME / HEIFER  
1. Title of the Subsidy Programme  
 
Calf Productivity Scheme / Heifer  
 
2. Period covered by the notification  
 
2017/2018  
 
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 breeders 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 the y 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/343/MUS  
 
- 17 - 
 
  - The Cash Grant 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 3,000,000  
 
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  
 
16  UPGRADING OF LIVESTO CK FARM / POULTRY SC HEME  
1. Title of the Subsidy Programme  
Upgrading of Livestock Farm / Poultry Scheme  
 
2. Period covered by the notification  
2017/2018  
 
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 pr ovided  
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/Companies.  
 
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 1,000,000  
 
7. Duration of the subsidy  
Annual basis. Prospective appl icants 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  G/SCM/N/343/MUS  
 
- 18 - 
 
  17  SCHEME FOR PURCHASE OF EQUIPMENT  
1. Title of the Subsidy Programme  
 
Scheme for Purchase of Equipment  
 
2. Period covered by the notification  
 
2017/2018  
 
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 oper ations.  
Scheme applicable to Agricultural/Processing equipment approved by FAREI.  
 
Beneficiaries  
 
Planters registered 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 S mall 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 
condit ion that:  
 
- The applicant 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  
 
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  
18  INCENTIVES FOR MILK PRODUCTION  
1. Title of the Subsidy Programme  
 
Incentives for Milk Production  
 G/SCM/N/343/MUS  
 
- 19 - 
 
  2. Period covered by the notification  
 
2017/2018  
 
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 30 March 2014  and 
there on which would  start lactating as from June 2016 (i.e the start of FY 2016/17)  
 
Beneficiaries  
 
Small dairy cow breeders registered with the SFWF.  
 
Eligibility criteria  
 
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 National Budget 2016/17 and administrative fee that 
would be required by the SFWF to operate th e 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  
 
6. Total Amount of subsidy  
 
Rs 3,000,000  
 
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  SCHEME FOR ACQUISITI ON OF CCTV CAMERAS  
1. Title of the Subsidy Programme  
 
Scheme for Acquisition of CCTV cameras  
 G/SCM/N/343/MUS  
 
- 20 - 
 
  2. Period covered by the notification  
 
2017/2018  
 
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, Ministry of Agro Industry and Food Security  
 
5. Form of the subsidy, To whom and how the subs idy 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; Agricultural 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 farmers (cattle: ≥3 heads; goat & sheep: ≥20 heads; poultry: 
≥1,000 birds; pigs:  ≥ 20 fatteners or ≥ 3 sows.  
 
Eligibility Criteria  
 
- Holder of the relevant permits/licenses to carry out the proposed activities;  
- Have proof of funding f or 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 2,000,000  
 
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  
 
20  CATTLE BREEDING SCHE ME 
1. Title of the Subsidy Programme  
 
Cattle Breeding Scheme  G/SCM/N/343/MUS  
 
- 21 - 
 
  2. Period covered by the notification  
 
2017/2018  
 
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  
 
Registe red breeders/Cooperative Societies/Companies.  
 
Eligibility criteria:  
 
- Holders of relevant permits/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 2,000,000  
 
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  
 
21  GOAT/SHEEP BREEDING SCHEME  
1. Title of the Subsidy Programme  
 
Goat/Sheep Breeding Scheme  
 
2. Period covered by the notification  
 
2017/2018  
 
3. Policy Objective  
 
To enable breeders to purchase goats/sheep of genetically improved breed.  
 
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  
 
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.  G/SCM/N/343/MUS  
 
- 22 - 
 
  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 2,000,000  
 
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  
 
22  SUBSIDY ON ANIMAL FE ED 
1. Title of the Subsidy Programme  
 
Subsidy on Animal Feed  
 
2. Period covered by the notification  
 
2017/2018  
 
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  
• 40 kg/ head: Goat  
 
Beneficiaries  
 
Registered breeders/Cooperative Societies/Companies.  
 
All Registered breeders  
 
Eligibility criteria:  
 
All Registered breeders  
 G/SCM/N/343/MUS  
 
- 23 - 
 
  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  
 
III. MANUFACTURING/ INDUSTRIAL PROGRAMMES  
1  INVESTMENT TAX CREDI T 
1. Title of the subsidy  
 
Investment Tax Credit (Time bound)  
 
2. Period covered by the notification  
 
Financial year 2017/2018.  
 
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 to attract new investors in sectors using high tech Plant and 
Machinery so as to be in l ine with government policy of diversification of the economy.  
 
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 investment tax credit is being claimed by companies at the time of filing its annual income tax 
return.  
 
5. Form of the subsidy  
 
Tax credit of 5% or of 15% for 3 years for a company carrying business of manufacturing of specified 
goods or products in respect of capital expenditure incurred on new plant and machinery as follows:  
 
Specified goods or products:  
 Rate of annual tax credit allowable  
 (% of capital expenditure)  
 
Computers  15 
Electronic or optical products    5 
Electrical equipment    5 
Film 15 
Furniture    5 
Jewellery and bijouterie    5 
Medical and dental instruments, devices and supplies    5 
Pharmaceuticals or medicinal chemicals  15 
Ships and boats  15 
Textiles  15 
Wearing apparels  15 
 
In addition, tax credit of 5% for 3 years in respect of the cost of new plant and machinery provided 
the company is engaged in the importation of goods in semi knocked -down form and there is at 
least 20% local value addition.  G/SCM/N/343/MUS  
 
- 24 - 
 
  6. To whom and how the subsidy is provided  
 
The incentives are given to manufacturing companies of specified goods or products on capital 
expenditure incurred.  
 
7. Total Amount of Subsidy  
 
Total incentive claimed for the year 2017/2018 is:  Rs 126 Million  
 
8. Duration  
 
The rewarding of the incentives under the item ‘Duration’ is as follows:  
A tax credit of 5% for 3 years will cover  
 
(i) expenditure incurred on new plant and machinery during the period 1 July 2016 to 30 
June 2020; and  
(ii) expenditure incurred on new plant and machine ry between 1 July 2018 to 30 June 2020 
for company engaged in importation of goods on semi knocked down form . 
 
9. Statistical data permitting an assessment of the trade effects  
 
No effects on trade. The impact is negligible.  
 
2  INCOME TAX HOLIDAY  
1. Title of the subsidy  
 
Income Tax holidays for specific duration to certain categories of companies  
 
2. Period covered by the notification  
 
Financial year 2017/2018.  
 
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 Ministry 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 sma ll 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 2016 and approved by the Board of Investment, starting as from 
the income year in which the company starts its operations  
• Income derived from the manufacture of pharmaceutical products, medical devices and 
high-tech products by a company incorporated after 8 June 2017, starting from the 
income year in  which the company starts its operations  G/SCM/N/343/MUS  
 
- 25 - 
 
  • Income derived from food processing activities by a company incorporated under the 
Companies Act on or after 8 June 2017 and holding a registration certificate issued by 
the Economic Development Board to operate a f ood processing plant, starting as from 
the 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 fro m the income 
year in which the person starts 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  
• Incom e 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 i n which the person starts his activities,  
• 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 project 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 co mpany starts its activities.  
 
7. Total Amount of Subsidy  
 
Total income tax exemption claimed for the year 2017/2018 not available  
 
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  
 
No trade effects. The impact is 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)  
 
2. Period covered by the notification  
 
Financial years 2017/2018.  
 
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 i ncurred on innovation, improvement or 
development of a process, product or service.  
 
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 unde r 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.  
 G/SCM/N/343/MUS  
 
- 26 - 
 
  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  
 
Total income tax exemption claimed for the year 2017/2018 is: not available  
 
8. Duration  
 
The deduction covers the period in which the expenditure is incurred  until 30 June 2022.  
 
9. Statistical data permitting an assessment of the trade effects  
 
No statistical data permitting an assessment of trade effects is available. The impact is negligible.  
 
4  TRANSFER OF UNRELIEV ED TAX LOSSES  
1. Title of the subsidy  
 
Transfer of unrelieved tax losses on the acquisition of an ailing company  
 
2. Period covered by the notification  
 
Financial year 2017/2018.  
 
3. Policy objective and/or purpose of the subsidy  
 
The objective is to facilitate the takeovers 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 transfer of the loss to encourage companies to invest by merging of 
companies.  
 
4. Legislatio n 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. 
Approval from the Ministry sho uld be obtained prior the losses is being transferred.  
 
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  
 
Total income tax exemption claimed for the year 2017/2018 is not available  
 G/SCM/N/343/MUS  
 
- 27 - 
 
  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 taking over the activities of another company there are no trade effects  
 
5  EXEMPTION FROM REGIS TRATION DUTY AND LAN D 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; or  
(ii) 2 or more manufacturing companies merge into one manufacturing company.  
 
(b) Land or land and buildings provided that the purchaser uses the land to construct a 
building to b e 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/building 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 high technology specified manufacturing activities 
certified by the EDB.  
 
2. Period covered by the notification  
 
Financial year 2017/2018.  
 
3. Policy objective and/or purpose of the subsidy  
 
The objective is to facilitate the takeovers of a manufacturing company by another manufacturing 
company with the aim of safeguarding employment and the continuity of the business.  
 
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 Department which operates under the aegis of the 
Ministry of Finance and Economic Development. Approval from the Econo mic 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 
registration duty and 5% of land transfer tax where applicable.  
 
6. To whom and how the subsidy is provided  
 
The incentive is given to all manufacturing companies registered in Mauritius on the acquisition or 
transfer of the shares or property.  
 
7. Total amount of subsidy  
 
Total exemption claimed for the year 2017/2018 is: not available  
 G/SCM/N/343/MUS  
 
- 28 - 
 
  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 being given that a manufacturing company is taking over another company or a 
merger between two companies.  
 
__________