And as last week's release of the 2013-14 tax expenditures showed, the exemption of education fees from the GST cost the government $3.3bn in revenue.
In Senegal, exemption of CS fees was introduced in 2005 in all referral hospitals of the five poorest areas.
The project carried out in Ouargaye involved the implementation and testing of mechanisms for identifying those who are indigent, and models for subsidizing the exemption of user fees.
Exemption of user fees to poor and disadvantaged populations and provision of citizen charters (agarics adapter) at service outlets could be taken as examples [ 27].
In the Sebba district, where full exemption of user fees was applied, reduction of excessive health expenses was more significant in poor quintiles.
Our study shows that total exemption of user fees, such as in Sebba, can be beneficial in reducing excessive expenses for women using delivery care.
The families who register the most points receive a full exemption of their fees at the provincial hospital, while others secure entitlement to either 50 or 75 per cent off.
Many African countries have implemented different types of user fee exemptions and/or abolition of fees for health during the last decade and increasingly in the last few years [ 9, 11, 16, 17].
Right now there are policies of exemption from school fees that are really practical, and we have a good number of documented policies – but the implementation part is still hanging.
The strong increase of plug-in car sles during the last months of 2013 was due to the end of the total exemption of the registration fee for corporate cars, which is valid for 5 years.
Existing incentives include total exemption of the registration fee and road taxes, which result in savings of approximately for private car owners over four years and for corporate owners over five years.
