In the Budget 2014, a chunk of money has been allocated to reimbursing the public who have been into construction works. The purpose is to promote the construction of houses or flats. The Mauritius Revenue Authority has taken upon itself to repay all those who have been constructing their houses. The latter will be paid back the TVA. An amount of Rs 300 000 has been fixed, which will be paid in full or in parts of Rs 25 000.
However, certain conditions have to be fulfilled. To benefit from this, one has to be over 18 years of age, having a monthly salary, together with that of a spouse, not exceeding Rs 50 000. Also, one has to borrow the services of a contractor who is VAT registered or those of a Property Developer, so as to have a receipt, including the VAT invoice number, which has to be submitted with the registration form. The area of the constructed building should not be more than 1500 feet square. Nor should it cost more than Rs 2.5millions. The construction works have to start off as from this year itself and they have to end before 2016.
Registration forms are available on the website of the MRA.