Section 72A: A parent or legal guardian of (1) A motor car of an 0%
This section is inserted by Finance (Miscellaneous Provisions) Act, 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 guardian of (1) A motor car of an 0%
a child with disability – engine capacity not
exceeding 1,600 cc
(a) aged below 18 years;
and or
(b) with disability of 60 per (2) A double space cabin 0%
cent or above, as vehicle, in the case of
certified by the Medical residents of Rodrigues
Board of the Ministry only.
responsible for the
subject of social security The motor car or double
space cabin vehicle
referred to in paragraphs
(a) and (b) may be of a
kind specifically designed
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.
(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 of 25,000 (a) To store alcohol for maturation; and
alcoholic products
and liquor (Storage (b) (i) To export; or
and Maturation)
(ii) To transfer to 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 duty-free car adapted for the child's needs?
- How often can a parent or guardian of a disabled child claim this vehicle exemption?