Section 29:

29. Instances where land conversion tax is not payable (1) No land conversion tax shall be payable— (a) where an application is granted for the purpose of— (i) an approved housing scheme in favour of workers employed by an employer who owns a sugar factory or more than 42.2088 hectares (100 arpents) of agricultural land under sugar cane cultivation; (ii) an approved housing scheme in favour of employees having voluntarily terminated their contract of employment in the context of a factory closure, pursuant to section 30 of the Mauritius Cane Industry Authority Act, or the VRS pursuant to section 23; S49 – 32 (3) [Issue 10] Sugar Industry Efficiency Act (iii) an approved housing scheme operated by the National Housing Development Company; (iv) — (v) putting up, for the applicant’s own occupation, a residential building on a plot of land of an extent not exceeding 450 square metres; (vi) – (viii) — (ix) the establishment of facilities related to biotechnological development approved by the Ministry; (x) the relocation, expansion or setting up of an industrial enterprise by the holder of a registration certificate issued under the Small and Medium Enterprises Act 2017; (xi) the setting up of an agro-industrial activity; (xii) the construction of buildings for the provision of pre-primary, primary, secondary or tertiary education by the holder of a certificate issued by the Economic Development Board; (xiii) the setting up of such health institution or veterinary clinic as the relevant authorities may approve; (xiv) — (xv) the setting up of a power station with a rated capacity of 15 megawatt or more using bagasse or other complementary combustibles for the supply of firm electrical power; (xvi) the construction of social housing where the construction is carried out by a housing development trust, or any other non-profit vehicle, registered with the committee set up under section 50L (3) of the Income Tax Act; (xvii) the setting up of a 9-hole or an 18-hole golf course by the holder of a certificate issued by the Economic Development Board; (xviii) (A) the setting up of a power station by the holder of a certificate issued by the Economic Development Board for the supply of electrical power using renewable energy; (B) the production of electrical power using biomass or through a solar farm or agri-solar farm by the holder of a certificate issued by the Economic Development Board; (xix) the construction of buildings by the holder of a certificate issued by the Economic Development Board for the manufacture of goods by a company; (xx) the construction of buildings by the holder of a certificate issued by the Economic Development Board for the provision of technical and vocational education and training; [Issue 10] S49 – 32 (4) Revised Laws of Mauritius (b) where the Minister is satisfied that the conversion is for the benefit of the community and the application is not in respect of a profit-making venture; (c) where the applicant undertakes— (i) to sell, within a period of one year after the application is granted, such percentage of the total area of agricultural land to be converted, the committee may determine, to specified workers of the sugar industry at such concessionary or nominal rates, as the committee may determine, and ploughs back at least 50 per cent of the proceeds arising from the conversions to sugar production or diversification within sugar; (ii) to use the proceeds arising from the conversion for any expenditure effected ell, within a period of one year after the application is granted, such percentage of the total area of agricultural land to be converted, the committee may determine, to specified workers of the sugar industry at such concessionary or nominal rates, as the committee may determine, and ploughs back at least 50 per cent of the proceeds arising from the conversions to sugar production or diversification within sugar; (ii) to use the proceeds arising from the conversion for any expenditure effected in relation to a factory closure— (A) in accordance with the conditions imposed under section 30 of the Mauritius Cane Industry Authority Act; (B) for the upgrading or modernisation of the factory or factories receiving sugar canes in the context of such closure, and undertakes in respect of subparagraph (i) or (ii) through sugar cane cultivation or milling, as the case may be, to produce sugar of a quantity which is at least equivalent to that foregone through the conversion; (d) where the applicant undertakes to use the proceeds arising from the conversion for any expenditure effected in relation to the VRS under section 23 or the ERS under section 23A; (e) — (f) where the applicant submits evidence to the effect that the proceeds arising from the conversion do not exceed 40 per cent of any expenditure incurred for the production of fuel ethanol, alcochemicals or high value added rum; (g) where the applicant, being a planter registered with the Sugar Insurance Fund as at 31 May 1999, undertakes to convert land, of an extent not exceeding one hectare in not more than one single plot; (h) where the land to be converted is the subject of a donation by an ascendant to a descendant, provided that the total extent of the land to be transferred does not exceed one hectare; or S49 – 32 (5) [Issue 10] Sugar Industry Efficiency Act (i) where the applicant, being a planter owner of an extent of land not exceeding 4.221 hectares (10 arpents) and in respect of which a declaration under section 40 of the Sugar Insurance Fund Act is made, converts land of an extent not exceeding one hectare (2.3696 arpents), being— (i) land in areas where, in accordance with strategic and detailed development policies of the relevant outline scheme or development plan, as the case may be, development is permissible; and (ii) land other than land within an irrigation area. (1A) For the purpose of subsection (1) (c) (ii), (d) and (f), an applicant shall be deemed to be entitled to exemption from land conversion tax in respect of the conversion of one hectare of land for every 5.5 million rupees of expenditure referred to in this section. (2) Subsection (1) (g) shall not apply to— (a) a person who converts land pursuant to section 11 (2) and (3); or (b) land within an irrigation area. (3) The Mauritius Cane Industry Authority shall monitor that an applicant complies with the conditions specified in this section, in sections 11 and 14 and in Parts III and IV of the Twelfth Schedule. (4) Any application under section 28, pending before 1 August 2001 as amended by section 29 (d) (i) of the Economic and Financial Measures (Miscellaneous Provisions) Act 2011, shall be dealt with in all respects as if the amendment had not come into operation. [S. 29 amended by s. 27 (g) of Act 20 of 2002 w.e.f. 10 August 2002; s. 16 of Act 28 of 2004 w.e.f. 6 August 2004; s. 28 (e) of Act 14 of 2005 w.e.f. 21 April 2005; s. 11 of Act 21 of 2006 w.e.f. 1 October 2006; s. 12 of Act 3 of 2007 w.e.f. 1 ny application under section 28, pending before 1 August 2001 as amended by section 29 (d) (i) of the Economic and Financial Measures (Miscellaneous Provisions) Act 2011, shall be dealt with in all respects as if the amendment had not come into operation. [S. 29 amended by s. 27 (g) of Act 20 of 2002 w.e.f. 10 August 2002; s. 16 of Act 28 of 2004 w.e.f. 6 August 2004; s. 28 (e) of Act 14 of 2005 w.e.f. 21 April 2005; s. 11 of Act 21 of 2006 w.e.f. 1 October 2006; s. 12 of Act 3 of 2007 w.e.f. 1 March 2007 and 1 July 2004; s. 23 (d) of Act 1 of 2009 w.e.f. 16 April 2009; s. 29 (d) of Act 20 of 2011 w.e.f. 16 July 2011; s. 17 (b) of Act 37 of 2011 w.e.f. 22 December 2012; s. 27 (b) of Act 26 of 2012 w.e.f. 15 December 2011; s. 9 of Act 15 of 2013 w.e.f. 29 June 2013; s. 49 (c) of Act 9 of 2015 w.e.f. 14 May 2015; s. 16 of Act 34 of 2016 w.e.f. 1 January 2017; s. 54 of Act 10 of 2017 w.e.f. 24 July 2017; s. 42 (21) (b) of Act 11 of 2017 w.e.f. 15 January 2018; s. 15 (7) of Act 16 of 2017 w.e.f. 18 January 2018.]