republic of vanuatu
Business Licence (Amendment) Act No. 30 Of 2014

Arrangement of Sections
1 Amendment 
2 Commencement 

_______________________

republic of vanuatu
Assent: 19/12/2014
Commencement: 23/12/2014

business Licence (AMENDMENT) ACT NO. 30 OF 2014

An Act to amend the Business Licence Act [CAP 249].

Be it enacted by the President and Parliament as follows-

1 Amendment
The Business Licence Act [CAP 249] is amended as set out in the Schedule.

2 Commencement
This Act commences on 1 January 2015.

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SCHEDULE
AMENDMENTS OF the business Licence ACT [CAP 249]

1 Schedule 1 – After Category D2
Insert
“	D2(a)	Specialty Shop
	”	

2 Schedule 1 – Category D2(a) under the heading “REMARKS”
Insert

“Specialty Shop means a retail shop other than a general merchandising trading shop that:

(a) sells one type of product including items and services associated with that product; and

(b) the operator of the shop has a high level of knowledge and skill in the product that is being sold and is able to provide high quality service and expert guidance to customers in relation to that product.”

3 Schedule 1 – Category D3
Repeal the Category, substitute
“	Category D3 Hotels, Motels, Resorts, Restaurants, Cafes, Bars & Other Accommodations 	
D3(a)	Hotels & Resorts Accommodations	
D3(b)	Motels & Self Contained 	
D3(c)	Unique	
D3(d)	Holiday Homes	
D3(e)	Guest Houses	
D3(f)	Island Bungalows	
D3(g)	Home Stays	
D3(h)	Camp Sites	
D3 (i)	Restaurants	
D3(j)	Cafes	
D3(k)	Bars	 ”	

4 Schedule 1 – After Category D3
Insert 
“	Category D4 Take-Away Food Outlets and Catering Services	
D4(a)	Take- aways		
D4(b)	Catering Services		”	

5 Schedule 1 - Category E1 (Heading)
Delete “Transportation”, substitute “Transportation, storage facilities and tourism services”

6 Schedule 1 - Category E3
Repeal the category, substitute
“	
E3 Tourism Transportation, Products & Services	
E3(1)	Air Tourism Transports	

E3(2) Sea Tourism Transports	
E3(2a)	Water Transports	
E3(2b)	Yacht or Boat Charters	

E3(3) Land Tourism Transport	
E3(3a)	Land Transports	
E3(3b)	Tours & Transfers	

E3(4) Tourism Tours & Activities	

E3(4a)	
Educational & Interest Tours	
E3(4b)	Travel Agency	
E3(4c)	Inbound Operator
	
E3(4d)	Tour Guide	
E3(4e)	Handy Craft & Arts Shop	

E3(5) Tour Products (Sea/Water Based Activities)	
E3(5a)	Marine & Water Adventure	
E3(5b)	Scuba Diving	
E3(5c)	Game Fishing Tour	

E3(6) Tour Products (Land Based Activities)	
E3(6a)	Land Adventures	
E3(6b)	Traditional & Cultural Activity	
E3(6c)	National Park	
E3(6d)	Conservation Area	
E3(6e)	Other Services	”	

7 Schedule 1 – Category F2 under the heading “ANNUAL FEE (VATU)”
After “330,000”, insert 

“; 10,000 for gross turnover of less than 4 million;
20,000 for gross turnover of 4 million or more but less than 10 million;
50,000 for gross turnover of 10 million to less than 20 million; 
100,000 for gross turnover of 20 million to less than 50 million;
250,000 for gross turnover of 50 million to less than 100 million; 
500,000 for gross turnover of 100 million to less than 200 million;
1,000,000 for gross turnover of 200 million or more.”

8 Schedule 1 – Category F4 under the heading “ANNUAL FEE (VATU)”
Delete “20,000 for gross turnover of less than 10 million”, substitute 

“10,000 for gross turnover of less than 4 million;
20,000 for gross turnover of 4 million or more but less than 10 million”

9 Schedule 1 – After Category G2
Insert
“	G2(a)	Recreational Services	
G2(b)	Barber and Beauty Services	
G2(c)	Educational Services	
G2(d)	Repairs & Other Services	”