Environmental Levy Act 2015 (No. 20 of 2015).

This Act imposes a levy on services specified in the Schedule (prescribed services). A levy at the rate of six percent shall be levied on the turnover of any person conducting a business involving the provision of a prescribed service and the Environmental Levy is payable by the person to whom the prescribed service is provided. Levy shall be payable to the Chief Executive Officer and Commissioner of Inland Revenue. The Commissioner may make proper assessment in case of suspicion of that payment of Environmental Levy is avoided. The Minister may make regulations to give effect to the provisions of this Act.