Campement Tax is levied on campement site together with any building or structure or part thereof, flat or apartment, thereon used at any time for the purposes of residence.
Payment of Campement Tax
The Campement Tax shall be levied at rate 0.5 per cent and shall be calculated upon the market value of the campement after deducting the
(i) campement site tax
(ii) general rate, if any
The Campement Tax is payable by the owner of the campement.
"owner", in relation to a campement means
(a) in the case of a bungalow or a group of bungalows, or apartments, located on a
leasehold campement site situate on pas geometriques, the holder of the title deed
of each bungalow or apartment, as the case may be; or
(b) in the case of a bungalow or a group of bungalows, or apartments, located on a
campement site owned or leased by a societe or partnership where the associate
or partner does not hold the title deed of the bungalow or apartment, the associate
or partner in proportion to his share in the societe or partnership;
“exempt owner” means an owner of a campement –
(a) who uses the campement as his sole residence; and
(b) the market value of which is less than the amount specified in Part IV of the Fifth Schedule;
"market value" means the open market value of the department by reference to which the annual campement tax shall be calculated for a period of 3 years commencing on 1 July of every financial year;
Declaration of Campement Tax
Every owner of a campement other than an exempt owner, shall on or before
31 July in every Financial Year submit a declaration in a form approved by the authorized officer and pay the Campement Tax leviable.
Campement site Tax
Campement Site Tax is levied on any land which is situated wholly or partly with 81.21 metres from high water mark and has an access to the sea.
The Campement Site Tax varies from Rs 6 per square metre to Rs 2 per square metre depending on the zoning of the campement site of the map of Mauritius.
The zoning depends on the quality of the beach and the sea.
Payment of Campement Site Tax
Campement Site Tax is payable by either lessee, the proxy of owner, or the occupier and should be paid on or before 31 July of every year failing which a surcharge representing -
(a) 10% of the campement site tax for the first month or part of the month during
which the campement site tax remains unpaid; and
(b) 2 per cent of the campement site tax excluding the surcharge for each
subsequent month or part of the month during which the campement site tax
up to a maximum of 50 per cent of the campement site tax.
(Download Prescribed form
Every owner of a campement site shall, within one month of …………
(a) acquiring or becoming the lessee of a campement site, make a declaration in a form approved by the authorized Officer.
In case of inheritance the declaration shall be made by the heirs of any one of them
- Government Notice no. 184 of 2003)
Searches can be made at this office as from 9. a.m to 15.30 on working days. Fees for making searches in the records in the custody of the Conservator of Mortgages per person is as follows:
(a) per day or fraction of a day = Rs 200
(b) per month = Rs 2000
Searches concerning land transaction can be made in the "Presentation Book" "Index" "Repertory Book" "Transcription Volume", "Inscription Volume"
Searches concerning land transaction registered and transcribed or inscribed as from 15 July 2002 should be made electronically.
Any person wishing to make a search in the search room should be equipped with pencil and paper only. The use of cell phone is not allowed.
Any person wishing to have a certified copy of a transcribed or inscribed deed may apply for a certified copy to the Conservator of Mortgages in the (Download Form)
Reassessment of Properties
1. Where the Registrar General is dissatisfied with the value mentioned in any deed of transfer, he may -
(a) exercise a right of pre-emption
(b) by written notice forward by registered post within 7 months from date of
registration of the deed to the transferee and the transferor, a prescriber, heirs and a partnership or if there are several, to anyone of them, make an assessment of the value of that property, state the amount of duty or tax, if any, payable thereon and give the basis of the assessment.
2. The person to whom the notice mentioned above has been served shall pay any duty or tax specified therein within 28 days of the date of the notice.
3. Any person who is aggrieved by the notice under (2) may object to the notice by letter sent to lodge written representations with the Secretary, Assessment Review Committee by filling the form in two copies. One copy to the Registrar-General by registered post.
Where a person makes an objection, he shall--
(a) specify in his letter of objection, the grounds of the objection; and
(b) at the same time pay to the Registrar-General 30 per cent of the amount of duty or tax excludung penalty, claimed in the notice.
Any objection shall be dealt with by an objection unit set up for that purpose.