The  Environment Protection Fee

1. Subject to Part X of the EPA 2002, an environment protection fee shall be levied on any of the following activities, as specified in the Fifth Schedule:

• Hotels
• Boarding houses of more than 4 bedrooms
• Enterprise engaged in stone crushing or in the manufacture or processing of aggregates, concrete blocks, pre-cast units, coral sand, rock sand or basalt sand.

2. The Manager shall register the designated establishment by submitting an application for registration to the Director- General, Mauritius Revenue Authority (MRA).

3. Forms of registration of enterprise or activity and remittance voucher are obtainable from the office of MRA, Ehram Court, Cnr Mgr. Gonin & Sir Virgil Naz Streets, Port-Louis or can be downloaded from MRA website

                        http://www.gov.mu/portal/sites/mra/index.htm

4. Failure to register as a designated establishment under the Environmental Protection Act by the due date is an offence under the Act.

On conviction, the manager is liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding 2 years.

5. Any manager who fails to pay the fee leviable shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 5 years.