{"id":96936,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/96936/?format=json","text_counter":100,"type":"speech","speaker_name":"Mr. Nguyai","speaker_title":"","speaker":{"id":113,"legal_name":"Lewis Nganga Nguyai","slug":"lewis-nguyai"},"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:- “All materials and equipment, excluding motor vehicles and goods for repair and maintenance--- “bla bla bla” shall be exempt for duty”. So, as far as construction equipment is concerned, the tax waiver is there."}