Overview of the Self-Employed Assistance Scheme (SEAS) in Mauritius
The Mauritius Revenue Authority (MRA) has announced an extension of the Self-Employed Assistance Scheme (SEAS) for December 2020. This scheme aims to provide financial support to self-employed individuals and tradespersons operating within specific sectors affected by the economic impact of the sanitary curfew imposed in response to the COVID-19 pandemic. The notice, published on 16 December 2020, details the eligibility criteria, qualifying activities, and application procedures for those seeking financial aid during this period.
Scope and Purpose of the Scheme
The SEAS extension targets self-employed individuals whose activities are directly linked to the tourism sector or related services. Recognizing the significant downturn experienced by this industry due to travel restrictions and social distancing measures, the scheme offers a one-time financial support of Rs 5,100 for December 2020. This initiative forms part of the broader government efforts to mitigate the economic hardships faced by small business operators and independent workers during the ongoing health crisis.
Eligible Activities and Sectors
Applicants must be engaged in activities listed under the scheme, which include but are not limited to:
- Hotels, guest houses, tourist residences, and related establishments;
- Tourist enterprises and travel agencies;
- Pleasure crafts involved in commercial nautical activities;
- Tourist guides and canvassers;
- Businesses deriving at least 50% of their income from goods or services provided to tourism-related activities;
- Restaurants, pubs, and tables d’hôtes holding a tourist enterprise license;
- Contract car and bus operators;
- Public attractions, amusement parks, natural sites, and museums;
- Artists and craftspeople making handicrafts;
- Licensed operators of beaches and other tourist permits issued by relevant authorities;
- Taxi drivers operating at airports or based at hotels.
Applicants must demonstrate that they are Mauritian nationals, aged over 18, and have been actively engaged in their business for at least three months prior to the introduction of the sanitary curfew.
Exclusions and Ineligibility Criteria
The scheme explicitly excludes certain categories of individuals, including:
- Employees, whether full-time or part-time;
- Persons receiving a basic retirement pension;
- Individuals benefiting from monthly social benefits;
- Students enrolled full-time in higher education;
- Dependent spouses;
- Unemployed persons as of March 2020;
- Households with a total monthly income exceeding Rs 50,000, including passive income such as rent or dividends;
- Persons earning only passive income, e.g., rent;
- Fishermen.
Additionally, the scheme does not apply to self-employed individuals or tradespersons from Rodrigues or other outer islands.
Application Process and Payment Details
Eligible applicants are required to submit their applications electronically via the MRA website, www.mra.mu. The process involves online registration, where applicants will need to provide relevant business details and bank account information to facilitate direct credit of the Rs 5,100 support amount.
All payments will be credited directly to the applicant’s bank account, ensuring swift and contactless disbursement. For assistance or further information, applicants can contact the MRA helpdesk during office hours at +230 207 6000.
Additional Conditions and Considerations
Applicants whose turnover has decreased by more than 50% in December 2020 compared to December 2019 may be eligible for the scheme, provided their business was established before 1 July 2019. This condition does not apply to new businesses established after this date.
It is important to note that the scheme is specifically tailored for the December 2020 period and does not extend beyond this timeframe. The initiative reflects the government’s targeted approach to support sectors most impacted by the pandemic-related restrictions.
References and Official Resources
This notice is issued by the Mauritius Revenue Authority, with official contact details available at their head office in Port Louis. Citizens are encouraged to consult the MRA website for updates on the scheme and other related e-services, which are part of the government’s digital transformation efforts to streamline administrative procedures and improve citizen access to public services.
