Section 72A: A parent or legal (1) A motor car of an 0%
This section is inserted by Act No 11 of 2024, section 29.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
72A. A parent or legal (1) A motor car of an 0%
guardian of a child engine capacity not
with disability – exceeding 1,600 cc
(a) aged below 18 or
years; and (2) A double space cabin
(b) with disability vehicle, in the case of
of 60 per cent residents of Rodrigues
or above, as only.
certified by the
The motor car or double
Medical Board
space cabin vehicle
of the Ministry
referred to in paragraphs
responsible for
(a) and (b) may be of a
the subject of
kind specifically designed
social security
for the conveyance of a
disabled person, as the
Medical Board of the
Ministry responsible
for the subject of social
security may determine.
If specifically designed,
the motor car or double
space cabin vehicle
shall be so certified by a
mechanical engineer of
the Ministry responsible
for the subject of national
infrastructure.
This exemption is granted
once in every 7 years.
Where the DirectorGeneral is satisfied that
the motor car or double
space cabin vehicle is
damaged in an accident
and is a total loss, he
may grant exemption
for a replacement motor
vehicle.
442 Acts 2024
(F) in item 87, by inserting, after the words “foreign
State”, the words “or a donor organisation”;
(h) in the Second Schedule, in Part I –
(i) in the item “Distiller-bottler”, in Column 3, in paragraph
(2), by inserting, after the words “alcoholic products,”,
the words “golden agricultural rum, golden local rum,
golden rum,”;
(ii) by inserting, after the item “Manufacturer of spirit
cooler”, the following new item and its corresponding
entries –
Manufacturer 25,000 (a) To store alcohol for
of alcoholic maturation; and
products and
(b) (i) To export; or
liquor (Storage
(ii) To transfer to
and Maturation)
another excise
licensee,
the matured excisable
goods.
(i) by adding the Eighth Schedule set out in the Sixth Schedule to
this Act.
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Questions this section answers
- Can a parent of a disabled child under 18 get a tax-exempt car if the disability is certified at 60 per cent or more?
- How often can a parent of a disabled child claim this vehicle tax exemption?