Overview of the Environment Protection Fee (EPF) Notice in Mauritius
This official notice, issued by the Mauritius Revenue Authority (MRA) on 5th February 2013, provides important information regarding the Environment Protection Fee (EPF) applicable to certain hospitality establishments. It aims to clarify the scope, obligations, and procedural requirements for hotels, guest houses, and tourist residences with more than four bedrooms, following amendments introduced by the Finance Act 2012.
Object and Purpose of the Notice
The primary aim of this communication is to inform relevant business operators about their liability to pay the Environment Protection Fee (EPF) for the period from 1st January 2013 to 31st December 2014. The notice emphasizes the legal obligation imposed on these establishments to contribute to environmental protection efforts, aligning with the broader national policy on sustainable tourism and environmental management.
Scope and Applicability
This notice specifically targets:
- Hotels, guest houses, and tourist residences operating in Mauritius
- Establishments with more than four bedrooms
- Businesses engaged in the hospitality sector, which are subject to the amendments introduced by the Finance Act 2012
It is important to note that the liability to pay the EPF applies only for the specified period and under certain financial conditions, as detailed below.
Principal Provisions and Calculation of the EPF
Liability Conditions
Following the amendments, an establishment is liable to pay the EPF only if:
- The profit before tax for the relevant accounting year, after deducting the EPF, exceeds 5% of the total turnover for that period.
Calculation Method
The calculation of the EPF considers the profit before tax, adjusted after deducting the fee itself, and compares it to the total turnover. If the profit exceeds 5%, the establishment must pay the EPF for that year.
Payment Deadlines
The EPF for each year must be paid within four months after the end of the establishment's accounting year. For example, if the accounting year ends on 31st December, the payment deadline would be by the end of April of the following year.
Implications for Business Operators
This notice clarifies the financial obligations of eligible establishments, emphasizing the importance of accurate financial reporting and timely payment of the EPF. It also highlights the need for establishments to review their profit calculations carefully, considering the specific deduction of the fee itself and the threshold of 5% of turnover.
Contact and Further Information
For any questions or additional guidance regarding the Environment Protection Fee, business operators are encouraged to contact the Mauritius Revenue Authority via the following channels:
- Telephone: 207-6010
- Fax: 211-8099
- Email: headoffice@mra.mu
It is recommended that affected establishments stay informed of any updates or changes to the EPF regulations by consulting official MRA notices and circulars.
Summary
This official communication serves as a reminder of the environmental contribution obligations imposed on certain hospitality businesses in Mauritius. It underscores the importance of compliance with the legal framework established by the Finance Act 2012, ensuring that establishments contributing to tourism and hospitality uphold their responsibilities towards sustainable development and environmental protection.
