Section 8B: Passenger solidarity fee

8B. Passenger solidarity fee (1) There shall be levied in respect of every passenger leaving Mauritius by air, such passenger solidarity fee as may be specified in the Third Schedule. (2) The passenger solidarity fee under subsection (1) shall be levied in such manner as may be prescribed. (3) Where an airline or its agent fails to remit the passenger solidarity fee within the prescribed delay, it shall be liable to pay, in addition to the fee— (a) a penalty of 5 per cent of the fee; and (b) interest at the rate of one per cent per month or part of the month on any amount of fee not remitted up to the date of payment. (4) The amount collected under this section shall be paid into the Consolidated Fund. (5) Any amount in the deposit account with the Accountant-General not transferred to the International Drug Purchase Facility (IDPF) – UNITAID Trust Fund shall, on the commencement of subsection (4), be paid into the Consolidated Fund. [S. 8B inserted by s. 3 (a) of Act 15 of 2006 w.e.f. 29 October 2006; amended by s. 8 (b) of Act 17 of 2007 w.e.f. 1 December 2007; s. 7 of Act 18 of 2016 w.e.f. 5 June 2015.]