Environmental Levy Act, 2017 (Fiji)

The Act amends the Environmental Levy Act of 2015. It substitutes "Environmental Levy" with "Environment and Climate Adaptation Levy on Prescribed Services." It further increases the levy on prescribed services from the rate of 6% to 10%. The Act prescribes an Environment and Climate Adaptation Levy on prescribed items including plastic bags and imported goods. A levy is likewise imposed on prescribed income, at the rate of 10% forming part of the Social Responsibility Tax. The Act also establishes the Environment and Climate Change Adaptation Fund which shall include money paid to the Fiji Revenue and Customs Authority in relation to the Environment and Climate Adaptation Levy under the Act.