Appendix A :Revenue

Rs 000 2016/17 2018/19 Actual Estimates Revised Estimates Estimates RECURRENT REVENUE 91,197,218 99,525,000 98,682,000 106,940,000 11 TAXES 84,148,236 92,259,000 92,070,000 99,723,000 111 Taxes on Income and Profits 21,778,714 23,282,000 23,750,000 26,085,000 113 Taxes on Property 5,994,853 6,293,000 5,889,000 6,550,000 114 Taxes on Goods and Services 53,574,798 59,564,000 59,356,000 63,758,000 115 Taxes on International Trade and Transactions 1,176,909 1,305,000 1,335,000 1,440,000 116 Other Taxes 1,622,962 1,815,000 1,740,000 1,890,000 12 SOCIAL CONTRIBUTIONS 1,377,077 1,545,000 1,337,000 1,297,000 121 Social Security Contributions 1,027,215 1,173,000 1,000,000 975,000 122 Other Social Contributions 349,862 372,000 337,000 322,000 14 OTHER REVENUE 5,671,905 5,721,000 5,275,000 5,920,000 141 Property Income 3,304,021 3,538,000 3,134,000 3,373,000 142 Sales of Goods and Services 1,697,009 1,748,000 1,641,000 1,733,000 143 Fines, Penalties and Forfeits 250,741 280,000 231,000 239,000 145 Miscellaneous Revenue 420,134 155,000 269,000 575,000 CAPITAL REVENUE 2,903,869 12,717,000 8,149,000 10,497,000 13 GRANTS 2,903,869 6,978,000 3,309,000 8,897,000 131 Grants from Foreign Governments 1,905,722 6,300,000 2,819,000 8,100,000 132 Grants from International Organisations 998,147 678,000 490,000 797,000 14 OTHER REVENUE - 5,739,000 4,840,000 1,600,000 145 Miscellaneous Revenue - 5,739,000 4,840,000 1,600,000 GRAND TOTAL 94,101,087 112,242,000 106,831,000 117,437,000 Notes Code Description of Revenue Items 2017/18 Table A1: Summary of Revenue APPENDIX A: REVENUE 357 Rs 000 2016/17 2018/19 Actual Estimates Revised Estimates Estimates 11 TAXES 84,148,236 92,259,000 92,070,000 99,723,000 111 Taxes on Income and Profits 21,778,714 23,282,000 23,750,000 26,085,000 11110001 Income Tax - Individuals 8,661,475 9,467,000 9,550,000 9,800,000 11120001 Income Tax - Companies & Bodies Corporate 11,881,053 12,525,000 12,800,000 14,750,000 11130001 Tax Deduction at Source (TDS) 1,236,186 1,290,000 1,400,000 1,535,000 113 Taxes on Property 1131 Recurrent Taxes on Immovable Property 4,053 5,000 6,000 5,000 11310001 Campement Site Tax 2,378 3,000 3,000 3,000 11310002 Campement Tax 1,676 2,000 3,000 2,000 1134 Taxes on Financial and Capital Transactions 5,964,312 6,223,000 5,823,000 6,480,000 11340001 Land Transfer Tax 2,015,541 2,110,000 1,930,000 2,180,000 11340002 1,950,838 1,990,000 1,870,000 2,120,000 11340003 Tax on Transfer of Leasehold Rights in State Lands 257,808 200,000 150,000 160,000 11340004 Registration Duty on Transfer of Shares 43,589 110,000 50,000 70,000 11340005 Registration Duty on Transfer of Motor Vehicles 1,335,150 1,430,000 1,430,000 1,546,000 11340007 Registration Duty on Fixed and Floating Charges 161,834 170,000 190,000 195,000 11340009 Stamp Duties 113,399 115,000 105,000 109,000 11340999 Miscellaneous 86,154 98,000 98,000 100,000 1135 Other Non Recurrent Taxes on Property 26,487 65,000 60,000 65,000 11350001 Land Conversion Tax 26,487 65,000 60,000 65,000 114 Taxes on Goods and Services 1141 General Taxes on Goods and Services 30,231,216 32,835,000 33,035,000 36,125,000 11411001 Value Added Tax 30,231,216 32,835,000 33,035,000 36,125,000 1142 17,276,583 20,180,000 20,075,000 20,932,000 11420001 Spirits, Liquors and Alcoholic Beverages 4,900,436 5,150,000 5,170,000 5,300,000 11420002 Tobacco Products 4,735,007 5,260,000 5,290,000 5,400,000 11420003 Motor Vehicles and Motor Cycles 3,125,778 3,410,000 3,500,000 3,750,000 11420004 Petroleum Products (including MID Levy) 3,642,468 5,485,000 5,200,000 5,460,000 11420005 PET Bottles and Other Plastic Products 231,580 230,000 250,000 335,000 11420006 Sugar Content of Sugar Sweetened Beverages 373,611 375,000 395,000 395,000 11420007 Energy Inefficient Electrical Appliances 12,297 3,000 3,000 3,000 11420008 Insecticides, Herbicides and Fruit Ripeners - 16,000 16,000 17,000 11420999 Miscellaneous 255,406 251,000 251,000 272,000 Table A2: Revenue from Taxes Code Description of Revenue Items 2017/18 Notes Registration Duty on Transfer of Immovable Property Taxes on Specific Goods (Excise Duties and Environment Taxes) APPENDIX A: REVENUE 358 Rs 000 2016/17 2018/19 Actual Estimates Revised Estimates Estimates 1144 Taxes on Specific Services and Gambling 3,542,830 3,825,000 3,627,000 3,925,000 11440001 241,549 215,000 215,000 320,000 11440002 Betting Taxes on Horse Racing, Football etc. 943,830 990,000 970,000 1,030,000 11440003 Gaming Taxes on Casinos and Gaming Houses 705,912 810,000 792,000 810,000 11440004 Passenger Fee on Air Tickets 1,651,540 1,810,000 1,650,000 1,765,000 1145 Licence Fees 2,524,169 2,724,000 2,619,000 2,776,000 11451001 Road Motor Vehicle Licences 1,463,389 1,600,000 1,500,000 1,610,000 11452002 Company Licences 198,296 210,000 200,000 210,000 11452003 Incorporation & Lodging Fees, Search Duty etc. 12,479 16,000 12,000 14,000 11452004 Tourist Enterprise Licences 99,293 115,000 100,000 110,000 11452005 Gambling Licences 411,235 440,000 442,000 445,000 11452006 Liquor Licences 22,860 20,000 22,000 22,000 11452007 Freeport Licences 6,625 8,300 7,000 7,000 11452008 Pharmacy Licences 1,339 2,000 1,400 1,400 11452009 Fishing Vessel Licences 58,898 54,000 58,000 64,000 11452010 Work/Occupation Permits 204,502 210,000 230,000 245,000 11452011 Registration of Factories 2,676 3,000 3,000 3,100 11452012 Registration of Associations 588 800 700 800 11452013 Recruitment Licences 312 750 450 600 11452099 Miscellaneous 41,677 44,150 42,450 43,100 115 Taxes on International Trade and Transactions 1,176,909 1,305,000 1,335,000 1,440,000 11510001 Customs Duties 1,176,909 1,305,000 1,335,000 1,440,000 116 Other Taxes 1,622,962 1,815,000 1,740,000 1,890,000 11611001 Environment Protection Fee 382,505 405,000 385,000 405,000 11611002 Advertising Structure Fee 57,589 70,000 50,000 55,000 11612001 Special Levy on Banks 845,844 950,000 950,000 1,060,000 11612002 Solidarity Levy on Telecommunication Companies 313,262 355,000 330,000 340,000 11620001 Mauritius Revenue Authority - Penalties 23,763 35,000 25,000 30,000 2017/18 Table A2: Revenue from Taxes Code Description of Revenue Items Notes Taxes on the National Lottery and Other Lotteries APPENDIX A: REVENUE 359 Rs 000 2016/17 2018/19 Actual Estimates Revised Estimates Estimates 12 SOCIAL CONTRIBUTIONS 1,377,077 1,545,000 1,337,000 1,297,000 121 Social Security Contributions 1,027,215 1,173,000 1,000,000 975,000 12110001 Employee Contribution under Pension Scheme 1,027,215 1,173,000 1,000,000 975,000 122 Other Social Contributions 349,862 372,000 337,000 322,000 12210001 Civil Service Family Protection Scheme 342,954 365,000 330,000 315,000 12211001 6,908 7,000 7,000 7,000 Table A3: Revenue from Social Contributions Code Description of Revenue Items 2017/18 Notes Retiring Allowance Scheme for Members of National Assembly APPENDIX A: REVENUE 360 Table A4: Revenue from Property Income, User Fees and Other Sources Rs 000 2016/17 2018/19 Actual Estimates Revised Estimates Estimates 14 OTHER REVENUE 5,671,905 5,721,000 5,275,000 5,920,000 141 Property Income 1411 Interest 236,446 423,000 221,000 443,000 14110002 Central Electricity Board 7,239 2,677 1,410 - 14110003 Central Water Authority 61,828 98,454 - 91,392 14110004 Mauritius Housing Company Ltd 303 240 98 175 14110006 National Transport Corporation 120 120 80 120 14110008 Rose Belle Sugar Estate 72 3,272 135 379 14110009 National Housing Development Company Ltd 8,924 20,294 28,612 28,540 14110010 6,621 - 3,079 - 14110011 Industrial and Vocational Training Board 50 - - - 14110012 Development Bank of Mauritius Ltd 9,972 6,242 - 6,352 14110014 Mauritius Broadcasting Corporation - - - 3,363 14110015 Airports of Mauritius Co Ltd 8,839 9,515 4,892 7,731 14110017 Polytechnics Mauritius Ltd - - - 26,050 14110020 Cargo Handling Corporation Ltd - 10,800 2,587 14,403 14110021 Airport Terminal Operations Ltd - 5,400 995 2,694 14110022 Landscope (Mauritius) Ltd (ex-BPML ) - 7,177 - 5,709 14110050 Loans to Government Officers 110,029 105,000 115,000 116,000 14110051 Investment of Surplus Balances 16,446 21,837 60,000 29,048 14110054 1,914 1,549 - - 14110055 Mauritius Shipping Corporation - 713 - 105 14110056 Mauritius Cane Industry Authority 296 280 183 277 14110057 Wastewater Management Authority - 107,791 - 106,695 14110071 Irrigation Authority - 913 - 474 14110111 - - 687 809 14110112 District Council of Riviere du Rempart - - 682 635 14110200 Rodrigues Regional Assembly - 398 - 292 14110999 Miscellaneous 3,792 20,328 2,560 1,757 1412 Dividends 298,025 525,000 773,500 480,000 14120001 Bank of Mauritius - - 477,000 - 14120002 Air Mauritius Ltd 8,565 10,000 10,000 10,000 14120004 SBM Holdings Ltd 44,858 65,000 60,000 70,000 14120005 State Investment Corporation Ltd - 300,000 - - 14120006 Mauritius Telecom Ltd - - - 200,000 14120008 Airports of Mauritius Co Ltd 211,529 100,000 145,133 150,000 14120009 State Informatics Ltd 5,433 10,000 8,708 10,000 14120010 Mauritius Housing Company Ltd 23,892 30,000 30,014 30,000 14120999 Miscellaneous 3,747 10,000 42,645 10,000 1413 Withdrawals from Income of Quasi Corporations 1,809,542 1,560,000 1,039,500 1,290,000 14130005 Information & Communication Technology Authority 190,000 210,000 115,500 40,000 14130007 Financial Services Commission 732,450 750,000 824,000 1,000,000 14130008 Mauritius Ports Authority 100,000 100,000 100,000 250,000 14130009 State Trading Corporation 787,092 500,000 - - Business Parks of Mauritius Ltd District Council of Pamplemousses District Council of Pamplemousses/Riviere du Rempart Code Description of Revenue Items 2017/18 Notes APPENDIX A: REVENUE 361 Rs 000 2016/17 2018/19 Actual Estimates Revised Estimates Estimates 1415 Rent and Royalties 960,009 1,030,000 1,100,000 1,160,000 14150002 Campement Site Lease 222,763 220,000 215,000 230,000 14150003 Other Land Leases 721,955 795,000 870,000 915,000 14150005 Shooting and Fishing Lease 15,291 15,000 15,000 15,000 142 Sales of Goods and Services 1422 Administrative Fees 1,223,306 1,316,000 1,214,000 1,233,000 38,092 42,300 34,600 38,800 14220001 Court Fees 34,161 38,000 31,000 35,000 14220002 Ushers' and Interpreters' Fees 3,931 4,300 3,600 3,800 Civil Status 27,251 26,100 27,900 29,000 14220010 Issue of Civil Status Certificates 4,662 5,000 4,700 5,000 14220011 Fees for Celebration of Civil Marriage 13,337 13,500 12,500 13,000 14220012 Fees for National Identity Cards 9,253 7,600 10,700 11,000 Home Affairs 14,392 15,000 17,000 17,500 14220020 Issue of Certificates in Connection with Citizenship 7,578 8,000 10,000 10,000 14220022 Processing Fees for Apostille Services 6,814 7,000 7,000 7,500 External Communications 299,526 285,500 328,000 331,165 14220031 Route Air Navigation Charge 134,373 136,500 140,000 141,165 14220032 Other Civil Aviation Charges 106,418 96,000 115,000 116,000 14220034 Scheme of Charge 58,734 53,000 73,000 74,000 Arts and Culture 1,139 1,270 1,300 1,350 14220040 Fees for Cinema, Video and Theatre Censorship 924 1,000 1,100 1,100 14220041 Archives Fees 215 270 200 250 Shipping 8,233 8,400 5,060 5,070 14220060 Ship Registration Fees 94 100 260 270 14220061 Annual Fees 8,139 8,300 4,800 4,800 Legal Metrology 4,580 5,200 5,200 5,400 14220070 Duty on Scales 4,580 5,200 5,200 5,400 National Audit Office 14,349 15,500 15,000 15,500 14220080 Reimbursement towards Cost of Audit Services 14,349 15,500 15,000 15,500 Electoral Commissioner's Office 12,322 12,000 11,180 8,780 14220090 Refund of Electoral Expenses 12,322 12,000 11,180 8,780 Police 142,861 227,350 104,000 107,950 14220100 Fees for Police Services 63,653 114,000 2,000 2,500 14220101 Helicopter and Aircraft Services 20,681 9,000 9,000 9,500 14220102 Issue of Passports 51,038 52,000 48,000 50,000 14220103 Issue of Accident Report Form 108 50 300 250 14220104 Fees for Driving Test - 45,000 37,000 38,000 14220105 Fees for Certificate of Character 7,381 7,300 7,700 7,700 Health 29,489 31,700 35,500 36,600 14220110 Central Health Laboratory Fees 10,454 11,000 11,000 11,500 14220112 Overtime Fees 2,516 2,700 2,000 2,500 14220113 Vaccination Fees 14,170 15,500 20,000 20,000 14220114 Fumigation and Disinfection Fees 2,349 2,500 2,500 2,600 Judiciary Notes Description of Revenue Items Code 2017/18 Table A4: Revenue from Property Income, User Fees and Other Sources APPENDIX A: REVENUE 362 Rs 000 2016/17 2018/19 Actual Estimates Revised Estimates Estimates Agriculture 44,822 70,800 48,850 51,025 14220120 Fees for Veterinary Services 272 350 350 375 14220121 Importation Fees (Agricultural Produce) 4,170 5,000 3,700 3,800 14220124 Quarantine Fees 2,420 3,000 2,500 3,000 14220127 353 450 300 350 14220128 - 25,000 - - 14220129 Clearance Fees and Other Fees for Tobacco Products 21,532 22,000 24,000 24,500 14220130 Clearance Fees and Other Fees for Tea Products 16,075 15,000 18,000 19,000 Fisheries 11,324 20,270 10,700 12,120 14220141 Processing Fees for Inspection 4,050 4,500 4,900 5,100 14220142 Fees to Operate in Marine Protected Areas 1,604 1,700 1,200 1,520 14220143 5,670 5,600 4,600 5,500 14220144 Fishing Access Rights - 8,470 - - 2,556 3,600 4,200 2,600 14220151 Assaying and Marking Fees 2,556 3,600 4,200 2,600 625 700 470 600 14220160 Pension Contribution Reimbursements 197 200 40 100 14220161 428 500 430 500 Mauritius Revenue Authority 96,946 98,925 95,700 98,000 14220165 Overtime and Supervision Fees 24,076 23,925 22,700 23,000 14220168 Fees for Tax Residency Certificates and Tax Rulings 72,870 75,000 73,000 75,000 Education 6 10 - - 14220170 Education Fees 6 10 - - Public Infrastructure 2,228 2,500 3,500 4,000 14220180 Materials Testing Laboratory Fees 2,228 2,500 3,500 4,000 Land Transport 255,483 191,000 202,200 209,500 14220190 Fees for Examination of Motor Vehicles 65,241 - - - 14220191 Registration and Transfer of Vehicles 135,244 84,000 65,300 46,000 14220192 Issue of Student ID Cards 14,191 15,000 14,600 16,000 14220194 Reservation of Specific Registration Mark - 50,000 80,000 105,000 14220196 Parking Fees 40,807 42,000 42,300 42,500 Housing and Lands 57,268 73,200 45,700 55,800 14220200 Survey Fee 958 1,200 700 800 14220201 Morcellement Fee 33,319 42,000 25,000 30,000 14220202 Issue of Land Parcel Identification Number 22,991 30,000 20,000 25,000 Attorney-General's Office 4,121 3,850 2,400 2,650 14220230 Commission on Curatelle Deposits 1,501 1,200 500 550 14220232 Processing and Registration Fees for Law Practitioners 2,245 2,200 1,500 1,700 14220233 Fee for Change of Name Certificate 375 450 400 400 2017/18 Table A4: Revenue from Property Income, User Fees and Other Sources Fees for Services Provided at the Competent Authority - Seafood Assay Office Compensation iro Government-owned Vehicles Sterilisation, Post Mortem Analysis and Export Fees Reimbursement towards Cost of National Parks and Conservation Service Code Description of Revenue Items Treasury Notes APPENDIX A: REVENUE 363 Rs 000 2016/17 2018/19 Actual Estimates Revised Estimates Estimates Fire Services 1,452 1,000 1,500 1,600 14220240 Special Services 1,452 1,000 1,500 1,600 Social Security 124,202 146,500 186,000 166,300 14220250 Benefits Recovered 1,245 1,500 41,000 21,300 14220251 Reimbursement of Cost of NPF Administration 122,957 145,000 145,000 145,000 Industrial Property Office 16,744 18,125 15,900 18,050 14220260 Trade Marks, Service Marks and Collective Marks 15,840 17,000 15,000 17,000 14220261 Patent Fees 660 800 700 800 14220262 Industrial Designs 245 325 200 250 Prison Services 2,707 2,500 2,200 2,800 14220280 Prison Services 2,707 2,500 2,200 2,800 Office of the Director of Public Prosecutions 210 200 240 240 14220291 Provision of Briefs to Counsels 210 200 240 240 Board of Investment 4,040 5,500 4,300 5,000 14220300 4,040 5,500 4,300 5,000 Technology, Communication and Innovation 6,339 7,000 5,400 5,600 14220310 Data Controller Registration and Renewal Fee 6,339 7,000 5,400 5,600 1423 Incidental Sales by Non Market Establishments 123,538 92,000 57,000 112,000 Meteorological Services 17,221 16,850 20,005 22,010 14230020 Sale of Weather Data 17,216 16,820 20,000 22,000 14230021 Sale of Ephemerides 5 30 5 10 Government Printing 15,437 15,000 15,000 15,895 14230030 Sale of Publications 15,437 15,000 15,000 15,895 Agriculture 16,092 15,300 13,500 15,400 14230041 Sale of Seeds 2,957 2,800 2,500 2,600 14230042 Sale of Plants, Fruits and Agricultural Produce 7,578 7,000 6,500 7,000 14230044 Sale of Poultry and Eggs 3,084 2,500 2,000 3,000 14230046 Sale of Forest Produce 2,474 3,000 2,500 2,800 Fisheries 17 20 65 35 14230060 Sale of Produce 17 20 65 35 Housing and Lands 616 730 660 710 14230070 Sale of Sand 25 30 10 10 14230071 Sale of Maps, Reproductions and Copyright Fees 592 700 650 700 Prison Services 1,665 1,000 1,700 1,800 14230080 Sale of Farm Produce 1,665 1,000 1,700 1,800 Health 1,071 1,100 1,100 1,150 14230090 Sale of Drugs, Serum and Sundry Appliances 1,071 1,100 1,100 1,150 Treasury 5,094 6,000 4,970 5,000 14230100 Sale of Stores 5,094 6,000 4,970 5,000 Public Utilities 66,324 36,000 - 50,000 14230110 Sale of Ground Water 66,324 36,000 - 50,000 2017/18 Notes Table A4: Revenue from Property Income, User Fees and Other Sources Code Description of Revenue Items Processing Fee on Application for Acquisition of IRS, RES and IHS APPENDIX A: REVENUE 364 Rs 000 2016/17 2018/19 Actual Estimates Revised Estimates Estimates 14299 Miscellaneous Sales of Goods and Services 350,165 340,000 370,000 388,000 14299001 Judiciary 334 8,600 350 1,000 14299004 Land Transport 59,371 58,500 64,000 65,000 14299005 Police 54,649 56,000 44,000 56,000 14299006 Health 28,542 28,000 30,000 31,000 14299007 Agriculture 2,096 3,000 1,700 2,500 14299008 Fisheries 5,339 5,400 8,800 9,000 14299009 Treasury 704 200 120 200 14299010 Education 11,167 9,500 27,000 9,500 14299011 Public Infrastructure 65 100 3,000 100 14299012 Labour 2,015 2,500 2,300 2,500 14299013 Attorney-General's Office 11,645 7,000 1,200 2,000 14299014 Fire Services 1,239 1,000 1,300 1,350 14299016 Rental of Government Property (Buildings) 9,078 12,000 18,800 19,000 14299017 Overpayment Made in Previous Years 34,848 40,000 60,000 70,000 14299018 Commission on Salary Deductions 1,435 1,600 1,300 1,400 14299019 Shipping 6,112 6,500 5,500 6,100 14299999 Miscellaneous 121,527 100,100 100,630 111,350 143 Fines, Penalties and Forfeits 250,741 280,000 231,000 239,000 14310001 Judiciary 225,078 250,000 211,000 215,000 14310002 Road Transport - Penalty Fees for Parking Offences 11,362 15,000 12,000 14,000 14310003 Treasury 14,302 15,000 8,000 10,000 145 Miscellaneous Revenue 420,134 155,000 269,000 575,000 14599003 170,592 - 74,000 350,000 14599004 1,875 10,000 50,000 55,000 14599999 Other Miscellaneous, incl. Unidentified Revenues 247,666 145,000 145,000 170,000 Notes Table A4: Revenue from Property Income, User Fees and Other Sources Code Description of Revenue Items 2017/18 Transfer of Surplus Cash Balances from Miscellaneous Statutory Bodies and Special Funds Contribution in respect of Tourism Development Projects on State Lands APPENDIX A: REVENUE 365 Rs 000 2016/17 2018/19 Actual Estimates Revised Estimates Estimates 13 EXTERNAL GRANTS 2,903,869 6,978,000 3,309,000 8,897,000 131 Grants from Foreign Governments 1,905,722 6,300,000 2,819,000 8,100,000 13120100 Government of Australia - 21,000 12,000 24,000 13120300 Government of the People's Republic of China - 629,000 129,000 1,100,000 13120301 Government of the Republic of India 1,797,213 5,386,000 2,480,000 6,614,000 13120401 Government of Kingdom of Saudi Arabia - - - 260,000 13120501 Government of Japan 108,509 264,000 198,000 102,000 132 Grants from International Organisations 998,147 678,000 490,000 797,000 13210001 9,031 31,300 26,200 31,500 13210006 ADB - Statistical Capacity Building - 8,455 - - 13210021 AFB - Climate Change Adaptation Study for Port - - - 5,000 13210027 - 653 - 711 13210029 - 6,155 - - 13210032 - 4,700 3,250 4,025 13210033 - 12,000 - 10,000 13210034 - 11,190 - 14,380 13210035 - 8,105 3,490 - 13210036 - 4,476 5,600 - 13210038 56 7,311 2,905 2,700 13210039 - - - 5,571 13210040 GEF - Nationally Appropriate Mitigation Action 193 9,052 482 71,100 13210041 GEF - Third National Communication 5,422 4,320 4,320 - 13210043 GEF - Minimata Convention on Mercury 648 2,217 1,880 2,000 13210044 GEF - Biennial Update 221 6,484 314 10,719 13210045 - 10,500 10,500 42,000 13210046 - 1,061 - 100 13210055 - 8,750 - 3,500 13210056 - 105,000 38,500 125,650 13210057 - - - 5,683 13210060 11,190 13,657 35,000 27,600 13210061 - - - 18,500 13210062 - - - 11,655 13210063 - - 25,718 24,800 13210100 - - 4,800 17,859 13210760 214 6,970 3,109 5,200 AFD - Consultancy for Urban Planning Project AFD - Technical Assistance to Landscope (Mauritius) Ltd EDF - National Indicative Programme under 11th EDF AFD - Consultancy on Development of Action Plan for Land Drainage Authority GCF - Readiness and Preparatory Support Programme EU - Greening the Value Chain of Tour Operators EU - Promotion of Respect for Human Rights UNEP - Global Fuel Economy Initiative AFD - Study on Operation and Productivity of CHCL AFD - Formation Professionelle AFD - Technical Assistance Energy Planning Global Fund to Fight AIDS, Tuberculosis and Malaria AFD - Restructuring of Employment Information Centres GEF - Mainstreaming Biodiversity into the Management of the Coastal Zone AFD - Study on Waste Recycling and Resource Recovery Strategy GEF - National Implementation Plan on Persistent Organic Pollutants AFD - Study on Transport Table A5: Revenue from External Grants and Transfers Code Description of Revenue Items 2017/18 Notes GCF - Transformational Shift to Low Carbon Economy GCF - Climate Change Vulnerability and Adaptation Study for the Port EU - Mauritius Fisheries Partnership Agreement EU - Global Monitoring for Environment and Security APPENDIX A: REVENUE 366 Rs 000 2016/17 2018/19 Actual Estimates Revised Estimates Estimates Table A5: Revenue from External Grants and Transfers Code Description of Revenue Items 2017/18 Notes 13210761 223 1,665 970 660 13210762 1,099 4,115 2,413 395 13210763 - 1,350 1,350 970 13210764 - - - 1,520 13210780 232 98 98 1,930 13210801 19,012 27,440 52,177 - 13210820 - 33,000 4,961 45,000 13210840 - 10,500 - 4,300 13210860 - 288 - 535 13210900 - - - 12,000 13210920 - 11,140 3,772 5,500 13210921 - 25,000 25,000 5,000 13220611 EDF - Decentralised Cooperation Programme 22,346 44,000 66,000 15,500 13220616 883,719 - - - 13220617 EDF - Global Climate Change Alliance Plus - 29,416 60,600 13220620 - 20,213 17,329 13,574 13220622 - 105,373 87,992 122,339 13220720 UNDP - Protected Area Network Project 13,388 21,500 17,650 - 13220801 AFB - Climate Change Adaptation Programme 31,151 77,000 42,900 66,100 13220999 Miscellaneous - 3,546 1,320 824 14 OTHER REVENUE - 5,739,000 4,840,000 1,600,000 145 Miscellaneous Revenue - 5,739,000 4,840,000 1,600,000 14599002 Transfers from Special Funds - 5,739,000 4,840,000 1,600,000 UNEP - Global Monitoring Plan of Persistent Organic Pollutants SADC - Trade Related Facility Programme CDSF - Enhancing the Resilience of Vulnerable Communities to Climate Change EC - Shared Environmental Information System WB - Implementation of Water Sector Reform Multilateral Fund - HCFC Phase out Management Plan UNEP - Management of Chemicals and Waste towards 2030 Agenda for SDGs UNEP - Institutional Strengthening Fund IAEA - Nuclear Medicine Project EDF - Regional Interim Economic Parnership Agreement under 10th EDF COMESA RISM - Regional Integration Implementation Programme UNEP - Switch Africa Green EDF - Regional Interim Economic Parnership Agreement under 11th EDF EDF - Accompanying Measures for Economic Restructuring WB - Statistical Capacity Building APPENDIX A: REVENUE 367 SUMMARY 2016/17 2017/18 2018/19 1 Personal Income Tax 0.09% 0.09% 0.10% 2 Corporate Income Tax 0.44% 0.51% 0.57% 3 Value Added Tax 0.80% 1.02% 1.05% 4 Customs Duty 0.04% 0.03% 0.03% 5 Excise Duty 0.19% 0.17% 0.17% TOTAL 1.56% 1.82% 1.92% 1 Personal Income Tax* 0.09% 0.09% 0.10% a Exemption iro a dependent child pursuing a non-sponsored full-time undergraduate course at a recognised Tertiary Educational Institution 0.03% 0.03% 0.04% b Interest Relief on secured Housing Loan 0.04% 0.04% 0.04% c Deduction for premium contribution to a Medical Insurance Scheme 0.02% 0.02% 0.02% d Solar Energy Investment Allowance 0.002% 0.002% 0.002% 2 Corporate Income Tax* 0.44% 0.51% 0.57% a Exempt Income 0.12% 0.12% 0.12% b Annual Allowance 0.11% 0.13% 0.15% c Investment Allowance 0.01% 0.01% 0.05% d Authorised Deductions 0.20% 0.25% 0.25% 3 Value Added Tax 0.80% 1.02% 1.05% a Zero-Rated Supplies other than Exports 3.86% 3.95% 3.95% b Exempt Supplies 0.90% 1.01% 1.01% c Taxable Supplies Made to Exempt Bodies 0.15% 0.58% 0.61% d Exemptions under the Customs Tariff Act and Excise Act 0.03% 0.04% 0.04% e Zero-Rated Inputs (Local and Imported) -2.61% -3.01% -3.01% f Taxable Inputs on which No Credit is Allowed -0.45% -0.46% -0.46% g Exempt Inputs (Local and Imported) -1.08% -1.09% -1.09% 4 Customs Duty** 0.04% 0.03% 0.03% a Plastics and Rubber 0.01% 0.01% 0.01% b Base Metal and Articles Thereof 0.01% 0.01% 0.01% c Furniture 0.01% - - d Others 0.01% 0.01% 0.01% 5 Excise Duty 0.19% 0.17% 0.17% a Motor Vehicles 0.19% 0.17% 0.17% * For assessment year ** Excludes exemptions granted under SADC, COMESA and COI Table A6: Estimates of Tax Expenditure (As % of GDP) Notes: APPENDIX A: REVENUE 368