PARLIAMENT OF KINGDOM OF LESOTHO
SENATE
LEGISLATION COMMITTEE
REPORT ON THE TOURISM LEVY (AMENDMENT) REGULATIONS, 2025
REPORT N0: 6 MARCH 2026
PART I
- INTRODUCTION
The Tourism Levy Regulations, 2025 was tabled and referred to the legislation Committee on the 11th September 2025. Pursuant to Standing Order 51 (3), the Regulations was then referred to the Legislation Committee for consideration.
The report presents a summary of the Committees deliberations and recommendations on the Regulations.
1.1 TERMS OF REFERENCE
The terms of reference of the Legislation Committee are provided as follows in Standing Orders (90):
- There shall be established under this Standing Order a Legislation Committee which shall continue for the term of the Senate.
- The Legislation Committee shall, in accordance with these Standing Orders:-
- Consider bills, subordinate laws tabled in accordance with section 27A of the Interpretation Act No. 19 of 1977 as amended, or other matters which are referred to it by the President or by resolution of the Senate;
- Consider and investigate the constitutionality, legality, conflicting provisions and offensiveness of bills or subordinate laws or any provision thereof; and
- Perform other functions, tasks and duties as may be resolved by the Senate.
- The Legislation Committee may:-
- Call for papers, hear oral evidence, which may, by resolution of the committee, be recorded and transcribed;
- Consult and liaise with Government ministries and departments;
- Ensure the attendance of any person at a meeting of the committee in terms of the Parliamentary Powers and Privileges Act of 1994; and
- Establish sub-committees
- Upon conclusion of business laid down for their consideration, the legislation Committee must adopt a report and may make recommendations to the Senate which shall then take final decisions.
2.0 COMPOSITION OF THE LEGISLATION COMMITTEE
1. Hon. Senator S. Motsamai Chairperson
2. Hon. Senator K.L.K. Theko
3. Hon. Senator B.G. Api
4. Hon. Senator M. Kanetsi
5. Hon. Senator Dr. T. Lebese
6. Hon. Senator L.M. Seeiso
7. Hon. Senator M.M. Moshoeshoe
8. Hon. Senator T. D. Bereng
9. Hon. Senator P.L.P. Peete
10. Hon. Senator S.B. Seeiso
11. Hon. Senator L. Khoaele
12. Hon. Senator M.T Mohale
13. Hon. Senator J.A. Motśoene
14. Hon. Senator S.S. Nkuebe
3.0 SECRETARIAT
Ms. ‘Maliako Lehloenya Committee Clerk
Mr. Steven Mokoaqo Committee Clerk
Mrs. ‘Maseephephe Matete (Adv.) Chief Legal Officer
Mr. Tsěliso Papiso (Adv.) Legal officer
4.0 OPERATIONS OF THE COMMITTEE
The Committee reviews the Bills referred from the National Assembly in line Standing Order 51 and Subordinate laws referred in accordance with Section 27B of the Interpretation (Amendment) Act 1994 No. 4 of 1993.
PART II
5.0 BRIEF BY MINISTRY OF TOURISM, SPORTS AND CULTURE
On Wednesday, 12th November 2025 the Ministry appeared before the Committee to provide a brief on the subordinate law.
The Ministry presented that the purpose of the amendment regulations was to strengthen the management and effectiveness of the tourism levy system. The Ministry further mentioned that the amendment provides that a member of the Tourism Levy Committee, other than the Director of the Department of Tourism, the representative of the Lesotho Tourism Development Corporation, and the representative of the Legal Office of the Ministry, should hold office for three years and may be reappointed after a lapse of six years. Moreover, the adjustment promotes continuity, transparency, and rotation of expertise within the committee while ensuring institutional memory is preserved.
The Ministry outlined that the Regulations were amended by deleting “50%” and substituting it with “40%”. The increment is intended to make the system more balanced and financially sustainable. Additionally, the amendment provides that travel agents shall charge the levy on every ticket sold, while tour operators shall charge the tourism levy per tour package.
Furthermore, the Ministry mentioned that the adjustments were aimed at ensuring equitable levy collection across various tourism-related services.
Schedule II is amended as follows:
| Category | New Rates | Previous Rates |
| Room (1.5% of room rate | 1.5% | 5% |
| Local Children | M5 | New |
| Local Adult | M10 | New |
| Regional (SADC) Children | M10 | New |
| Regional (SADC) Adult | M20 | New |
| International Children | M20 | M10 |
| International Adult | M30 | M20 |
| Leisure Vehicles | M100 | M20 |
| Leisure Motorbike and Quad Bike | M200 | M10 |
| Mountain Bike | M100 | M20 |
| Leisure Boat | M200 | M20 |
| Speed Boat | M200 | M20 |
| Mobile Home Ticket | M500 | New |
| Flight Ticket | M50 | New |
| Tourism Package | 1.5% | New |
| Film and Photography | M5 000 | New |
PART III
- OBSERVATIONS
6.1 The proposed amendments should be endorsed for they improve efficiency, inclusivity, and fairness in the tourism levy framework.
- There may be a need of public awareness campaign to inform tourism operators, travel agents, and visitors about the new levy structure and its contribution to national tourism development.
- There is excessive representation from the Ministry within the Tourism Levy Committee compromising expertise from constituencies within the tourism sector.
7.0 CONCLUSION
Subject to Standing Order 52 (3), the Legislation Committee wishes to submit the Report on the Tourism Levy (Amendment) Regulations, 2025 for the adoption by the House.