Section 11: Facilities for construction of houses

11. Facilities for construction of houses An agricultural and non-agricultural worker or his children, as the case may be, shall be entitled, for the purpose of erecting one house on the plot of land allocated to him under paragraph 2 of Part I— (a) to a loan from the Mauritius Housing Company Ltd. on terms and conditions applicable for the phasing out of sugar estate camps; or (b) to a Government sponsored grant for the casting of a roof slab or for the purchase of building materials from the National Housing Development Company Ltd. [Eleventh Sch. amended by s. 27 (j) of Act 20 of 2002 w.e.f. 10 August 2002; repealed and replaced by s. 13 of Act 3 of 2007 w.e.f. 1 March 2007; amended by s. 65 (5) (j) of Act 40 of 2011 w.e.f. 19 March 2012.] S49 – 49 [Issue 10] Sugar Industry Efficiency Act TWELFTH SCHEDULE [Section 28, 29 and 34] LAND CONVERSION TAX PART I – DETERMINATION OF TAX PAYABLE Subject to Part II, tax shall be paid in accordance with the table below— Area of land converted Rates of land conversion tax (Rs per hectare) Category I Category II Less than 0.25 hectare 250,000 Nil 0.25 hectare but less than 0.50 hectare 500,000 50,000 0.50 hectare but less than 1.00 hectare 1,000,000 250,000 1.00 hectare but less than 5.00 hectares 2,000,000 1,000,000 5.00 hectares and above 3,500,000 1,500,000 PART II – PAYMENT OF TAX