Understanding the Self-Employed Assistance Scheme (SEAS) in Mauritius
The Mauritius Revenue Authority (MRA) has issued an official notice regarding the extension of the Self-Employed Assistance Scheme (SEAS) for September 2020. This scheme aims to provide financial support to self-employed individuals and tradespersons impacted by the economic disruptions caused by the COVID-19 pandemic, specifically within the tourism sector and related activities.
Scope and Purpose of the Scheme
The SEAS was initially introduced to mitigate the financial hardship faced by self-employed persons during the sanitary curfew period. The extension for September 2020 continues this effort, targeting those engaged in activities directly linked to tourism and hospitality industries, as well as other ancillary services. The scheme offers a fixed financial aid of Rs 5,100 to eligible applicants, credited directly into their bank accounts.
This initiative is part of the broader government response to sustain the livelihoods of those whose income streams have been severely affected. It reflects the Mauritian authorities’ commitment to supporting the economic sectors most vulnerable during the ongoing health crisis.
Who Is Eligible for the SEAS?
To qualify for the assistance, applicants must meet specific criteria outlined by the MRA:
- Nationality and Age: Must be Mauritian nationals aged above 18 years.
- Economic Activity: Must have been actively engaged in their business for at least three months prior to the introduction of the sanitary curfew (i.e., before March 2020).
- Self-Employment Status: Must be self-employed or a tradesperson, not an employee, whether full-time or part-time.
- Income Threshold: Household total monthly income (including passive income such as rent, dividends, or interests) must not exceed Rs 50,000.
- Business Activity: The activity must be related to the tourism sector or associated services, including hotels, guest houses, tourist attractions, travel agencies, restaurants, and other specified categories.
- Licensing and Permits: Must hold the relevant license or permit issued by the Tourism Authority, Beach Authority, or Municipal Council, as applicable.
Applicants must not fall into any of the following categories:
- Employees, whether part-time or full-time.
- Individuals receiving a basic retirement pension or social benefits.
- Full-time students pursuing higher education.
- Dependent spouses.
- Persons who were unemployed at the start of March 2020.
- Households with a total monthly income exceeding Rs 50,000.
- Individuals earning passive income only, such as rent.
- Fishermen.
Application Process and Payment Details
Eligible individuals are required to submit their applications online via the official Mauritius Revenue Authority website at www.mra.mu. The application process is streamlined through the Mauritian government's digital platform, ensuring a contactless and efficient procedure. Applicants must provide relevant documentation, including proof of licensing, identification, and bank account details.
All approved payments will be directly transferred into the applicant's bank account. The scheme covers the period from 1 September 2020 to 30 September 2020, with a fixed support amount of Rs 5,100 per eligible individual.
Additional Considerations and Conditions
For businesses such as restaurants, amusement parks, or tourist attractions, eligibility for the scheme also depends on the extent of turnover reduction. Specifically, these businesses must have experienced a decline of more than 50% in turnover in September 2020 compared to September 2019. However, this condition does not apply to businesses established on or after 1 July 2019.
Applicants seeking further information can contact the MRA helpdesk during office hours at +230 207 6000. The official notice emphasizes the importance of accurate and complete submission to facilitate timely processing of applications.
References and Official Source
This notice, issued by the Mauritius Revenue Authority on 13 October 2020, provides comprehensive guidance on the extension of the Self-Employed Assistance Scheme (SEAS). It reflects the government's ongoing efforts to support the self-employed sector during the economic challenges posed by the COVID-19 pandemic, aligning with the legal framework established under the Mauritius Revenue Authority Act 1955 and relevant regulations.
