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"id": 96936,
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"type": "speech",
"speaker_name": "Mr. Nguyai",
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"speaker": {
"id": 113,
"legal_name": "Lewis Nganga Nguyai",
"slug": "lewis-nguyai"
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"content": "Mr. Deputy Speaker, Sir, obviously, tax waivers can only be given according to the VAT Act. The Eighth Schedule of the VAT Act provides for special goods that are zero-rated. Item 10 of the schedule provides for zero-rating of materials and equipment in use for construction and refurbishment of tourist hotels. I would like to quote it. It states that:- âAll materials and equipment, excluding motor vehicles and goods for repair and maintenance--- âbla bla blaâ shall be exempt for dutyâ. So, as far as construction equipment is concerned, the tax waiver is there."
}