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Campement Tax

Campement Tax means any campement site together with any building or structure, or part thereof, flat or apartment, thereon used at any time for the purpose of residence.

Declaration of Campement and Payment of Tax

Every owner of a campement is required to submit a declaration, in a form approved by the authorised officer, by 31 July in every financial year and pay the Campement Tax at the same time.

The Campement Tax is levied at the rate of 0.5% and is calculated based on the market value of the campement after deducting :

  • The Campement Site Tax leviable under the Campement Site and
  • The general rate, if any, leviable under the Local Government Act or any other enactment in respect of the immovable property.
More details can be found in Part III of the Fifth Schedule of The Land (Duties and Taxes) Act. The Campement Tax is payable in 2 equal instalments, the first one at the time of the declaration by 31 July at latest and the second one on or before 31 January of the following year.
  • No Campement Tax is leviable on an exempt owner. An exempt owner means an owner of a campement who uses the campement as his sole residence and having a market value of under Rs 5 million.
  • Market value means the open market value of the campement by which the annual Campement Tax be calculated for a period of 3 years starting on 1 July of each financial year.

Change in circumstances

  • In the event of a change of ownership or the owner stops using the campement as their sole residence or the market value of the campement as a sole residence exceeds Rs 5 million, the new owner or the owner must give written notice of the change to the authorised officer within 30 days and perform all formalities.

Claims by authorised officer

  • If the authorised officer is dissatisfied with the declaration made or the owner has not submitted a declaration form, the authorised officer may claim the amount of Campement Tax together with any surcharge within 28 days of the claim.

Surcharge

  • If the campement owner fails to pay the campement tax within the time frame given , he will be liable to a surcharge as follows:
  • (a) 10% of the Campement Tax for the first month or part of the month that the Campement Tax remains unpaid and
  • (b) 2% of the Campement Tax, excluding the surcharge, for each subsequent month or part of the month that the campement tax remains unpaid, up to a maximum of 50% of the Campement Tax.
If any person is aggrieved by a decision made by the authorised officer regarding the Campement Tax , he may lodge written representations with the Clerk of the Assessment Review Committee, in accordance with Section 19 of the Mauritius Revenue Authority Act.